SEC Comment Letter for RAGHSA S.A. (CIK 0001803467) — Mar 31, 2020
RAGHSA S.A. (CIK 0001803467)
Date: March 31, 2020 · CIK: 0001803467 · Accession: 0000000000-20-002790
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March 31, 2020
Mariano Vega
Chief Financial Officer
RAGHSA S.A.
San Martin 344, Floor 29
C1004AAH, City of Buenos Aires
Argentina
Re:RAGHSA S.A.
Application for Qualification of Indenture on Form T-3
Filed February 24, 2020
File No. 022-29083
Dear Mr. Vega:
This is to advise you that we have not reviewed and will not review your application for
qualification of indenture.
Please refer to Section 307(c) of the Trust Indenture Act of 1939 regarding requests for
acceleration. We remind you that the company and its management are responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or
absence of action by the staff.
Please contact Ruairi Regan at 202-551-3269 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Andrés de la Cruz, Esq.