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SEC Company Response from Tecnoglass Inc. (TGLS) (CIK 0001534675) (TGLS) — Aug 2, 2016

Tecnoglass Inc. (TGLS) (CIK 0001534675)
Date: Aug. 2, 2016 · CIK: 0001534675 · Accession: 0001144204-16-115922

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File numbers found in text: 333-205586

Date
August 4, 2016
Author
Legal Branch Chief
Form
CORRESP
Company
Tecnoglass Inc. (TGLS) (CIK 0001534675)

Letter

VIA EDGAR Securities and Exchange Commission Washington, D.C. 20549 RE: Tecnoglass Inc. (the “Company”) Registration Statement on Form S-4 File No. 333-205586 (the "Registration Statement")

Dear Mr. Ingram:

The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 4:00 P.M., August 4, 2016, or as soon thereafter as practicable.

In connection with the Company’s request for acceleration of effectiveness of the above-referenced Registration Statement, the Company acknowledges the following:

(1) Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

(2) The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

(3) The Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities law of the United States.

Very truly yours,
TECNOGLASS INC.

Show Raw Text
CORRESP
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filename1.htm

Tecnoglass Inc.

Avenida Circunvalar a 100 mts de la Via
40

Barrio Las Flores, Barranquilla

Colombia

(57)(5)3734000

August 2,
2016

VIA EDGAR

Jay Ingram, Esq.

Legal Branch Chief

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 RE: Tecnoglass Inc. (the “Company”)

Registration Statement on Form S-4

File
No. 333-205586 (the "Registration Statement")

Dear Mr. Ingram:

The Company hereby
requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration
Statement so that such Registration Statement will become effective as of 4:00 P.M., August 4, 2016, or as soon thereafter as practicable.

In connection with
the Company’s request for acceleration of effectiveness of the above-referenced Registration Statement, the Company acknowledges
the following:

(1)         Should
the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission
from taking any action with respect to the filing;

(2)         The
action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve
the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

(3)         The
Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission
or any person under the federal securities law of the United States.

    Very truly yours,

    TECNOGLASS INC.

    By:
    /s/ Jose M. Daes

    Jose M. Daes, Chief Executive Officer