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
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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