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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 ]

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

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<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>