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SEC Company Response from Tecnoglass Holdings (TGLS) — May 5, 2026

Tecnoglass Holdings Inc.
Date: May 5, 2026 · CIK: 0001534675 · Accession: 0001493152-26-021325

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File numbers found in text: 333-295217

Date
May 5, 2026
Author
/s/
Form
CORRESP
Company
Tecnoglass Holdings Inc.

Letter

Tecnoglass Inc.

NW 49th Street

Miami, Florida 33142

May 5, 2026

Division of Corporation Finance

Office of Manufacturing

Securities and Exchange Commission

F Street, NE

Washington, D.C. 20549

Re: Tecnoglass Inc.

Registration Statement on Form S-4

File No. 333-295217

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Tecnoglass Inc. hereby requests that the effectiveness of the above-referenced Registration Statement be accelerated so that such Registration Statement will become effective at 4:30 p.m., Eastern Time, on Friday, May 8, 2026, or as soon thereafter as practicable.

Sincerely,
/s/
Jose Daes

Show Raw Text
CORRESP
 1
 filename1.htm

 Tecnoglass
Inc.

 3550
NW 49th Street

 Miami,
Florida 33142

 May
5, 2026

 Division
of Corporation Finance

 Office
of Manufacturing

 Securities
and Exchange Commission

 100
F Street, NE

 Washington,
D.C. 20549

 Re:
 Tecnoglass
 Inc.

 Registration
 Statement on Form S-4

 File
 No. 333-295217

 Ladies
and Gentlemen:

 Pursuant
to Rule 461 promulgated under the Securities Act of 1933, as amended, Tecnoglass Inc. hereby requests that the effectiveness of the above-referenced
Registration Statement be accelerated so that such Registration Statement will become effective at 4:30 p.m., Eastern Time, on Friday,
May 8, 2026, or as soon thereafter as practicable.

 Sincerely,

 /s/
 Jose Daes

 Jose
 Daes, Chief Executive Officer