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SEC Company Response from TRG Latin America Acquisitions (TRGS) — Feb 23, 2026

TRG Latin America Acquisitions Corp.
Date: Feb. 23, 2026 · CIK: 0002098780 · Accession: 0001213900-26-019237

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File numbers found in text: 333-293354

Date
February 23, 2026
Author
/s/ Nicolas Rohatyn
Form
CORRESP
Company
TRG Latin America Acquisitions Corp.

Letter

VIA EDGAR Division of Corporation Finance Office of Real Estate & Construction Attention: Stacie Gorman Re: TRG Latin America Acquisitions Corp. Registration Statement on Form S-1 Filed February 10, 2026, as amended File No. 333-293354

Dear Ms. Gorman:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, TRG Latin America Acquisitions Corp. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. ET on Wednesday, February 25, 2026, or as soon as thereafter practicable.

Very truly yours,
/s/ Nicolas Rohatyn

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CORRESP
 1
 filename1.htm

 TRG LATIN AMERICA ACQUISITIONS CORP.

 65 East 55 th St., 15 th
Floor

 New York, NY 10022

 February 23, 2026

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 Office of Real Estate & Construction

 100 F Street, N.E.

 Washington, DC 20549

 Attention: Stacie Gorman

 Re:
 TRG Latin America Acquisitions Corp.

 Registration Statement on Form S-1

 Filed February 10, 2026, as amended

 File No. 333-293354

 Dear Ms. Gorman:

 Pursuant to Rule 461 under
the Securities Act of 1933, as amended, TRG Latin America Acquisitions Corp. hereby requests acceleration of effectiveness of the above
referenced Registration Statement so that it will become effective at 4:00 p.m. ET on Wednesday, February 25, 2026, or as soon as thereafter
practicable.

 Very truly yours,

 /s/ Nicolas Rohatyn

 Nicolas Rohatyn

 Chief Executive Officer

 cc:
 Ellenoff Grossman & Schole LLP