SEC Company Response from TRG Latin America Acquisitions (TRGS) — Feb 23, 2026
TRG Latin America Acquisitions Corp.
Date: Feb. 23, 2026 · CIK: 0002098780 · Accession: 0001213900-26-019234
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293354
Letter
Re: TRG Latin America Acquisitions Corp.
February 23, 2026
Office of Real Estate & Construction
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
Registration Statement on Form S-1, as amended
File No. 333-293354
Ladies and Gentlemen:
In connection with the above-referenced Registration Statement, and pursuant to Rule 461 under the Securities Act of 1933, as amended (the " Act "), we hereby join in the request of TRG Latin America Acquisitions Corp. that the effective date of the Registration Statement be accelerated so that it will be declared effective at 4:00 p.m., Eastern Time, on Wednesday, February 25, 2026, or as soon as practicable thereafter.
Pursuant to Rule 460 under the Act, please be advised that we expect to distribute approximately 1,000 copies of the Preliminary Prospectus dated February 10, 2026 (the " Preliminary Prospectus ") through the date hereof, to underwriters, dealers, institutions and others.
In connection with the Preliminary Prospectus distribution for the above-referenced issue, the prospective underwriters have confirmed that they are complying with the 48-hour requirement in Rule 15c2-8(b) under the Securities Exchange Act of 1934, as amended.
[ Signature Pages Follow ]
Very truly yours,
SANTANDER US CAPITAL MARKETS LLC
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CORRESP 1 filename1.htm February 23, 2026 Office of Real Estate & Construction Division of Corporation Finance U.S. Securities and Exchange Commission 100 F Street N.E. Washington, D.C. 20549 Re: TRG Latin America Acquisitions Corp. Registration Statement on Form S-1, as amended File No. 333-293354 Ladies and Gentlemen: In connection with the above-referenced Registration Statement, and pursuant to Rule 461 under the Securities Act of 1933, as amended (the " Act "), we hereby join in the request of TRG Latin America Acquisitions Corp. that the effective date of the Registration Statement be accelerated so that it will be declared effective at 4:00 p.m., Eastern Time, on Wednesday, February 25, 2026, or as soon as practicable thereafter. Pursuant to Rule 460 under the Act, please be advised that we expect to distribute approximately 1,000 copies of the Preliminary Prospectus dated February 10, 2026 (the " Preliminary Prospectus ") through the date hereof, to underwriters, dealers, institutions and others. In connection with the Preliminary Prospectus distribution for the above-referenced issue, the prospective underwriters have confirmed that they are complying with the 48-hour requirement in Rule 15c2-8(b) under the Securities Exchange Act of 1934, as amended. [ Signature Pages Follow ] Very truly yours, SANTANDER US CAPITAL MARKETS LLC By: /s/ Ryan Kelley Name: Ryan Kelley Title: Managing Director By: /s/ Niron Stabinsky Name: Niron Stabinsky Title: Managing Director As Representative of the several underwriters cc: Bill Nelson, Allen Overy Shearman Sterling US LLP [ Signature Page to Acceleration Request Letter ]