TEXT-EXTRACT 2 filename2.txt 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