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                              February 2, 2024

       Esteban Saldarriaga
       Chief Executive Officer
       Logistic Properties of the Americas
       Plaza Tempo, Edificio B
       Oficina B1, Piso 2
       San Rafael de Escaz
       San Jos  , Costa Rica

                                                        Re: Logistic Properties
of the Americas
                                                            Amendment No. 1 to
Registration Statement on Form F-4
                                                            Filed January 6,
2024
                                                            File No. 333-275972

       Dear Esteban Saldarriaga:

            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. 1 to Registration Statement on Form F-4

       If we are unable to complete a PIPE or otherwise raise funds to meet the
Minimum Cash
       Condition ...., page 53

   1.                                                   Please revise to
provide additional disclosure regarding the risks associated with obtaining
                                                        PIPE financing on terms
not favorable to you, including the impact upon non-redeeming
                                                        shareholders, including
dilution in percentage ownership, potential pricing of the PIPE
                                                        financing below the
amount per share in the trust and the dilution in book value per share.
 Esteban Saldarriaga
FirstName  LastNameEsteban     Saldarriaga
Logistic Properties of the Americas
Comapany2,NameLogistic
February    2024           Properties of the Americas
February
Page 2 2, 2024 Page 2
FirstName LastName
Financial Projections, page 109

2.       Please disclose the projections that Marshall & Stevens extended
through 2030 and the
         assumptions underlying such projections. We note that such projections
were utilized by
         Marshall & Stevens and are therefore material to investors in
understanding the
         calculations utilized in rendering the fairness opinion.
Management of Pubco Following the Business Combination, page 200

3.       Please provide the compensation information required by Item 6.B of
Form 20-F, as
         required by Item 18(a)(7)(ii) of Form F-4. Please also discuss any
changes planned to the
         compensation as a result of this business combination and becoming a
public company.
Index to Financial Statements, page F-1

4.       We note the audited financial statements of Latam Logistic Properties,
S.A. are older than
         12 months. Please update your financial statements and related
disclosure pursuant to Item
         14 of Form F-4 and Item 8.A.4 of Form 20-F or, if applicable, provide
the appropriate
         representations required by Instruction 2 to Item 8.A.4 in an exhibit
to the filing.
       Please contact Frank Knapp at 202-551-3805 or Isaac Esquivel at
202-551-3395 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Stacie Gorman at 202-551-3585 or Pam Howell at 202-551-3357 with any
other
questions.



                                                              Sincerely,

                                                              Division of
Corporation Finance
                                                              Office of Real
Estate & Construction
cc:      Michael L. Fitzgerald, Esq.