# EDGAR Filing Document

**Accession Number:** 0002043766
**File Stem:** 0000000000-25-006650
**Filing Date:** 2025-6
**Character Count:** 4042
**Document Hash:** 2782312a3af24e5aa21c0375e17df829
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-006650.hdr.sgml**: 20250905

**ACCESSION NUMBER**: 0000000000-25-006650

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250625

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Globa Terra Acquisition Corp
- **CENTRAL INDEX KEY:** 0002043766
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-07576

**BUSINESS ADDRESS:**
- **STREET 1:** 382 NE 191ST STREET
- **STREET 2:** #952377
- **CITY:** MIAMI
- **STATE:** FL
- **ZIP:** 33179
- **BUSINESS PHONE:** 52 55 6698 9326

**MAIL ADDRESS:**
- **STREET 1:** 382 NE 191ST STREET
- **STREET 2:** #952377
- **CITY:** MIAMI
- **STATE:** FL
- **ZIP:** 33179
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001140361-24-047902

## Text-Extract

```

                                                              June 25, 2025

Agustin Aldave
Chief Executive Officer
Globa Terra Acquisition Corp
382 NE 191st Street #952377
Miami, FL 33179

       Re: Globa Terra Acquisition Corp
           Amendment No. 2 to Registration Statement on Form S-1
           Filed June 17, 2025
           File No. 333-286585
Dear Agustin Aldave:

     We have reviewed your amended registration statement and have the
following
comments.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments.

Amendment No. 2 to Registration Statement on Form S-1
Part II - Information not Required in Prospectus
Exhibit Index
5.1, page II-3

1.     Please have New York counsel revise its opinion to remove inappropriate
       assumptions. In this regard, for example, we note on page 2, paragraph
1, clauses (v),
       (ix), (xi), (xv), (xiii) and (xiv) are overly broad or assume material
or ascertainable
       facts underlying the opinion. Please also revise assumptions in clauses
(xiii) and (xiv)
       to clarify, if true, that counsel is relying on the Maples Opinion to
the extent that these
       assumptions relate to the company's actions and obligations. For
guidance, please
       refer to Section II.B.3. of Staff Legal Bulletin No. 19. Finally, we
note the statement
       that counsel is relying on the Maples Opinion to assume that the
offering is being
       conducted in accordance with all applicable Cayman Islands rules and
regulations;
 June 25, 2025
Page 2

       however, this opinion is not included in the Maples Opinion filed as
Exhibit 5.2.
       Please revise to reconcile.
5.2, page II-3

2.     Please request Cayman counsel to revise its opinion in Exhibit 5.2 to
remove the
       assumption in paragraph 2.10 of Part 2, as it is not appropriate for
counsel to assume
       material or ascertainable facts underlying the opinion. For guidance,
please refer to
       Section II.B.3.a. of Staff Legal Bulletin No. 19.
        Please contact Jeffrey Lewis at 202-551-6216 or Shannon Menjivar at
202-551-3856
if you have questions regarding comments on the financial statements and
related
matters. Please contact Stacie Gorman at 202-551-3585 or Pamela Long at
202-551-3765
with any other questions.

                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Real
Estate & Construction
cc:   Brandon J. Bortner, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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