SEC Comment Letter 0000000000-23-002217 to RAGHSA S.A. (CIK 0001803467)
RAGHSA S.A. (CIK 0001803467)
Date: March 6, 2023 · CIK: 0001803467 · Accession: 0000000000-23-002217
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United States securities and exchange commission logo
March 6, 2023
Mariano Vega
Chief Financial Officer
RAGHSA S.A.
Cecilia Grierson 255, Floor 9
C1107BHA, City of Buenos Aires
Argentina
Re:RAGHSA S.A.
Application for Qualification of Indenture on Form T-3
Filed February 28, 2023
File No. 022-29106
Dear Mariano 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 Pearlyne Paulemon at 202-551-8714 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Christopher C. Paci