April 27, 2026

Jose Daes
Chief Executive Officer
Tecnoglass Inc.
3550 NW 49th Street,
Miami, Florida 33142

       Re: Tecnoglass Inc.
           Registration Statement on Form S-4
           Filed April 21, 2026
           File No. 333-295217
Dear Jose Daes:

       This is to advise you that we have not reviewed and will not review your
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 Jenny O'Shanick at 202-551-8005 with any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of
Manufacturing
cc:    Jeffrey M. Gallant