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SEC Comment Letter for TRG Latin America Acquisitions (TRGS) — Jan 27, 2026

TRG Latin America Acquisitions Corp.
Date: Jan. 27, 2026 · CIK: 0002098780 · Accession: 0000000000-26-000852

Offering / Registration Process Regulatory Compliance Financial Reporting

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
January 21, 2026
Author
Division of
Form
UPLOAD
Company
TRG Latin America Acquisitions Corp.

Letter

Re: TRG Latin America Acquisitions Corp. Draft Registration Statement on Form S-1 Submitted December 19, 2025 CIK No. 0002098780 Dear Nicolas Rohatyn:

January 21, 2026

Nicolas Rohatyn Chief Executive Officer TRG Latin America Acquisitions Corp. 65 East 55th St., 15th Floor New York, NY 10022

This is to advise you that we do not intend to review your registration statement.

We request that you publicly file your registration statement and nonpublic draft submissions at least 15 days prior to any road show as that term is defined in Rule 433(h)(4) or, in the absence of a road show, at least 15 days prior to the requested effective date of the 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 Stacie Gorman at 202-551-3585 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Real
Estate & Construction
cc: Adam C. Berkaw, Esq.

Show Raw Text
<DOCUMENT>
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<FILENAME>filename2.txt
<TEXT>
 January 21, 2026

Nicolas Rohatyn
Chief Executive Officer
TRG Latin America Acquisitions Corp.
65 East 55th St., 15th Floor
New York, NY 10022

 Re: TRG Latin America Acquisitions Corp.
 Draft Registration Statement on Form S-1
 Submitted December 19, 2025
 CIK No. 0002098780
Dear Nicolas Rohatyn:

 This is to advise you that we do not intend to review your registration
statement.

 We request that you publicly file your registration statement and
nonpublic draft
submissions at least 15 days prior to any road show as that term is defined in
Rule 433(h)(4) or,
in the absence of a road show, at least 15 days prior to the requested
effective date of the
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 Stacie Gorman at 202-551-3585 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Real
Estate & Construction
cc: Adam C. Berkaw, Esq.
</TEXT>
</DOCUMENT>