United States securities and exchange commission logo
December 8, 2021
Gerard Cremoux
Chief Executive Officer
LatAmGrowth SPAC
590 Madison Avenue, 34th Floor
New York, NY 10022
Re: LatAmGrowth SPAC
Amended
Registration Statement on Form S-1
Filed December 8,
2021
File No. 333-261361
Dear Mr. Cremoux:
We have limited our review of your registration statement to
those issues we have
addressed in our comment.
Amendment No. 2 to Registration Statement on Form S-1 filed December 8,
2021
Exhibits
1. We have completed our
review of the warrant agreement filed as Exhibit 4.4 to your
registration statement
and have no comments. 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.
Gerard Cremoux
FirstName LastNameGerard Cremoux
LatAmGrowth SPAC
Comapany8,
December NameLatAmGrowth
2021 SPAC
December
Page 2 8, 2021 Page 2
FirstName LastName
Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.
You may contact William Demarest at 202-551-3432 or Robert Telewicz at
202-551-
3438 if you have questions regarding comments on the financial statements and
related matters.
Please contact Michael Davis at 202-551-4385 or Pam Howell at 202-551-3357 with
any other
questions.
Sincerely,
Division of
Corporation Finance
Office of Real
Estate & Construction
cc: Bill Nelson