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                              February 29, 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. 2 to
Registration Statement on Form F-4
                                                            Filed February 23,
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.
Unless we note otherwise,
       any references to prior comments are to comments in our February 2,
2024, letter.

       Amendment No. 2 to Form F-4

       Questions and Answers about the Business Combination
       What equity stake will current Public Shareholders,, page 14

   1.                                                   Please update the
cross-reference to the risk factor related to PIPE financing. Additionally,
                                                        please update your
disclosure throughout with respect to the PIPE financing, for example,
                                                        on page 102.
       Risk Factors
       If we are unable to raise additional funds..., page 53

   2.                                                   We note your response
to prior comment 1 of our letter. Please expand the risk to
 Esteban Saldarriaga
Logistic Properties of the Americas
February 29, 2024
Page 2
      specifically address the pricing of the PIPE financing below the amount
per share in the
      trust and the dilution in book value per share. We also note your
responses to prior
      comments 4 and 9 of our letter dated November 15, 2023, and that you have
now entered
      into a PIPE financing agreement. Please advise if you have entered into
any other
      financing agreements, and, if so, please provide more detailed disclosure
regarding such
      agreements in the prospectus and file the agreement(s) as appropriate.
Additionally, please
      describe how the terms and price of securities issued in the current
financing and any
      other private offerings compare to the terms and price of the securities
issued in your
      initial public offering. Please clearly disclose any impact this and any
other financings
      have or may have relating to the anti-dilution provisions of the class B
ordinary shares.
Executive Officers and Directors Compensation, page 173

3.    We note the revisions made in response to prior comment 3. Please
confirm, if true, that
      individual disclosure of compensation is not required in the company   s
home country and
      is not otherwise publicly disclosed by the company. Otherwise, please
revise to provide
      the compensation on an individual basis, as required by Item 6.B of Form
20-F, as
      required by Item 18(a)(7)(ii) of Form F-4. In addition, please clearly
identify the certain
      executives who will receive one-time bonuses consisting of cash and
equity awards in
      connection with the consummation of the Business Combination and clearly
disclose the
      amount of such bonuses.
General

4.    We note the PIPE Financing. Please disclose the material terms of the
transaction
      throughout the prospectus, as needed. Please clearly identify the
purchaser(s) and disclose
      any affiliation with TWOA, its sponsor or affiliates, or LLP, its
officers, directors or
      affiliates. Please file the signed agreement, rather than the form of the
agreement. Provide
      clear disclosure throughout the prospectus disclosing that the PIPE is
not sufficient to
      guarantee the company meets the minimum cash condition and comparing the
amount per
      share in the trust to the amount per share of the PIPE financing.
       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,
FirstName LastNameEsteban Saldarriaga
                                                            Division of
Corporation Finance
Comapany NameLogistic Properties of the Americas
                                                            Office of Real
Estate & Construction
February 29, 2024 Page 2
cc:       Michael L. Fitzgerald, Esq.
FirstName LastName