Tecnoglass Inc.
3550 NW 49th Street
Miami, Florida 33142
May 5, 2026
Division of Corporation Finance
Office of Manufacturing
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | Tecnoglass Inc. | |
| Registration Statement on Form S-4 | ||
| File No. 333-295217 |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Tecnoglass Inc. hereby requests that the effectiveness of the above-referenced Registration Statement be accelerated so that such Registration Statement will become effective at 4:30 p.m., Eastern Time, on Friday, May 8, 2026, or as soon thereafter as practicable.
| Sincerely, | |
| /s/ Jose Daes | |
| Jose Daes, Chief Executive Officer |