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SEC Company Response from Tecnoglass Holdings (TGLS) — Sep 27, 2016

Tecnoglass Holdings Inc.
Date: Sept. 27, 2016 · CIK: 0001534675 · Accession: 0001493152-16-013605

AI Filing Summary & Sentiment

File numbers found in text: 333-213735

Date
Sept. 27, 2016
Author
Branch Chief
Form
CORRESP
Company
Tecnoglass Holdings Inc.

Letter

Tecnoglass Inc.

Avenida Circunvalar a 100 mts de la Via 40

Barrio Las Flores, Barranquilla

Colombia

(57)(5)3734000

September 27, 2016

VIA EDGAR

Mr. Jay Ingram

Legal Branch Chief

Securities and Exchange Commission

F Street, N.E.

Washington, D.C. 20549

RE: Tecnoglass Inc. (the “Company”)

Registration Statement on Form S-1

File No. 333-213735 ( the “Registration Statement”)

Ladies and Gentlemen:

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., September 29, 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
1
filename1.htm

Tecnoglass
Inc.

Avenida
Circunvalar a 100 mts de la Via 40

Barrio
Las Flores, Barranquilla

Colombia

(57)(5)3734000

September
27, 2016

VIA
EDGAR

Mr. Jay Ingram

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-1

    File
    No. 333-213735 ( the “Registration Statement”)

Ladies
and Gentlemen:

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., September 29,
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