0000950103-20-022246.txt : 20201230 0000950103-20-022246.hdr.sgml : 20201230 20201116170322 ACCESSION NUMBER: 0000950103-20-022246 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20201116 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Trepont Acquistion Corp I CENTRAL INDEX KEY: 0001826991 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O MAPLES CORPORATE SERVICES LIMITED STREET 2: PO BOX 309, UGLAND HOUSE CITY: GRAND CAYMAN STATE: E9 ZIP: KY1-1104 BUSINESS PHONE: (510) 703-9700 MAIL ADDRESS: STREET 1: C/O MAPLES CORPORATE SERVICES LIMITED STREET 2: PO BOX 309, UGLAND HOUSE CITY: GRAND CAYMAN STATE: E9 ZIP: KY1-1104 FORMER COMPANY: FORMER CONFORMED NAME: Trepont Acquistion Corp I DATE OF NAME CHANGE: 20201001 CORRESP 1 filename1.htm

		New York Northern California Washington DC São Paulo London	Paris Madrid Tokyo Beijing Hong Kong

Derek Dostal
Davis Polk & Wardwell LLP 450 Lexington Avenue New York, NY 10017	212 450 4322 tel 212 701 5322 fax derek.dostal@davispolk.com
Confidential

November 16, 2020

Re:	Trepont Acquisition Corp I Registration Statement on Form S-1 Filed October 5, 2020 CIK 0001826991

Mr. Edward M. Kelly
Ms. Erin M. Purnell
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549-3628

Dear Mr. Kelly and Ms. Purnell:

On behalf of our client, Trepont Acquisition Corp I, a Cayman Islands private company with limited liability (the “Company”), we are responding to the comments from the Staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) relating to the Company’s Draft Registration Statement on Form S-1 (the “Draft Registration Statement”) contained in the Staff’s letter dated October 28, 2020 (the “Comment Letter”). In response to the comment set forth in the Comment Letter, the Company has filed via EDGAR the Registration Statement on Form S-1 (the “Registration Statement”).

Set forth below is the Company's response to the Staff's comment in the Comment Letter. For convenience, the Staff's comment is repeated below in italics, followed by the Company's response to the comment.

Registration Statement on Form S-1 filed October 5, 2020

Dilution, page 71

Please add a line to the table showing the percentage of dilution to public shareholders

Response: The Company acknowledges the Staff’s comment and has added a line to the table showing the percentage of dilution to public shareholders.

Please do not hesitate to contact me at (212) 450-4322 or derek.dostal@davispolk.com if you have any questions regarding the foregoing or if I can provide any additional information.

Very truly yours,

/s/ Derek Dostal
Derek Dostal

cc:

Via E-mail

Arun Sarin, Chief Executive Officer

Ori Sasson, President and Chief Financial Officer

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