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
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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