# EDGAR Filing Document

**Accession Number:** 0001534675
**File Stem:** 0001493152-26-021325
**Filing Date:** 2026-5
**Character Count:** 1760
**Document Hash:** ca0cd8e7f6557b2f2576fd33051dfdb9
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-26-021325.hdr.sgml**: 20260608

**ACCESSION NUMBER**: 0001493152-26-021325

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260505

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Tecnoglass Inc.
- **CENTRAL INDEX KEY:** 0001534675
- **STANDARD INDUSTRIAL CLASSIFICATION:** FLAT GLASS [3211]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 3550 NW 49TH STREET,
- **CITY:** MIAMI
- **STATE:** FL
- **ZIP:** 33142
- **BUSINESS PHONE:** 1(305)638-5151

**MAIL ADDRESS:**
- **STREET 1:** 3550 NW 49TH STREET,
- **CITY:** MIAMI
- **STATE:** FL
- **ZIP:** 33142

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Andina Acquisition Corp
- **DATE OF NAME CHANGE:** 20111110

**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

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| | |
|:---|:---|
| **Re:** | **Tecnoglass Inc.** |
|  | **Registration Statement on Form S-4** |
|  | **File No. 333-295217** |

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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.

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| | |
|:---|:---|
|  | Sincerely, |
| | /s/ Jose Daes |
|  | Jose Daes, Chief Executive Officer |

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