SEC Comment Letter 0000000000-24-012377 to RAGHSA S.A. (CIK 0001803467)
RAGHSA S.A. (CIK 0001803467)
Date: Nov. 7, 2024 · CIK: 0001803467 · Accession: 0000000000-24-012377
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November 7, 2024
Edgardo Khafif
Chief Executive Officer
Raghsa S.A.
Cecilia Grierson 255, Floor 9
C1107BHA, City of Buenos Aires
Argentina
Re:Raghsa S.A.
Application for Qualification of Indentures on Form T-3
Filed October 29, 2024
File No. 022-29117
Dear Edgardo Khafif:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 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:Christopher C. Paci, Esq.