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                                                             December 20, 2024

Agustin Aldave
Chief Executive Officer
Globa Terra Acquisition Corp
Homero 109, Despacho 1602, Polanco
Ciudad de Mexico, Mexico, 11560

       Re: Globa Terra Acquisition Corp
           Draft Registration Statement on Form S-1
           Submitted November 26, 2024
           CIK No. 0002043766
Dear Agustin Aldave:

       We have reviewed your draft registration statement and have the
following comments.

       Please respond to this letter by providing the requested information and
either
submitting an amended draft registration statement or publicly filing your
registration
statement on EDGAR. 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 the information you provide in response to this letter
and your
amended draft registration statement or filed registration statement, we may
have additional
comments.

Draft Registration Statement on Form S-1 filed November 26, 2024
Cover Page

1.     Please revise the dilution table to comply with the requirements set
forth in Item
       1602(a)(4) of Regulation S-K.
2.     We note your disclosure that Meteora is expected to purchase shares in
the offering.
       Please clarify if Meridien is also expected to purchase shares. Please
clarify if either
       entity has entered into an agreement to purchase the shares, and if
there is any limit on
       the number of shares that may be purchased. We note that you intend to
file the
       consulting agreement with Meteora.
3.     We note disclosure on page 6 that your independent directors will
receive indirect
       interests in founder shares through membership interests in the sponsor
as
       compensation for their services as directors. Please revise to disclose
these interests
 December 20, 2024
Page 2

      here and on page 152 under "Executive Officer and Director Compensation."
See Item
      402(r)(3) of Regulation S-K. Please also revise the tables and disclosure
on pages 5
      through 6 and 110 through 111.
4.    We note your disclosure in paragraph 14 of the cover page regarding some
of the
      potential conflicts of interest that your sponsor and members of
management may
      have. Please revise to state clearly that there may be actual or
potential material
      conflicts of interest between the sponsor, its affiliates, or promoters
on one hand, and
      purchasers in the offering on the other. Please refer to Item 1602(a)(5)
of Regulation
      S-K
5.    In the eighth paragraph, please disclose the number of institutional
investors that may
      purchase shares in the offering.
6.    We note your disclosure that shareholders can vote at any time to amend
the charter to
      change the completion window. Please state whether there are any limits
on the
      number of times the completion window can be changed, or on the duration
of any
      extensions.
7.    We note disclosure on page 26 that if you increase or decrease the size
of the offering,
      you will take steps to maintain the ownership of initial shareholders at
20% of issued
      and outstanding ordinary shares. Please revise disclosure on your cover
page to
      address this potential adjustment to the number of Class B shares held by
the sponsor
      and its affiliates.
8.    We note disclosure that none of the sponsor non-managing members has any
      obligation to vote any public shares in favor of your initial business
combination.
      Please clarify that may nevertheless be incentivized to vote in favor due
to their
      indirect interests in private placement warrants and founder shares. We
also note
      disclosure on page 28 and elsewhere in the filing that if the sponsor
non-managing
      members purchase all of the units for which they have expressed interest
or otherwise
      hold a substantial number of units, then they will potentially have
different interests
      than other public shareholders. Please revise to clarify that regardless
of the number of
      units they purchase, sponsor non-managing members will have different
interests than
      other public shareholders in that they will be incentivized to vote for a
business
      combination due to their indirect interest in founder shares and private
warrants.
9.    Please revise the cover page to state whether the exercise of the private
warrants on a
      cashless basis and the conversion of the working capital loans into units
may result in
      a material dilution of the purchasers' equity interests. Further, please
describe
      the extent to which compensation may result in a material dilution of the
purchasers
      equity interests. Please refer to Items 1602(a)(3),1602(b)(6), and
1603(a)(6) of
      Regulation S-K.
Overview, page 2

10.   For each special purpose acquisition company, please disclose the amount
of time
      taken to complete the initial business combination, whether there were
any extensions
      sought, and the percentage of redemptions. Please also provide disclosure
regarding
      Maquia Capital Acquisition Corp. here and where similar disclosure
appears, as well
      as in the fiduciary obligation table on page 158 with respect to Mr.
Aldave. With
 December 20, 2024
Page 3

       respect to Agrinam, please disclose if you have sought extensions of the
time to
       complete the business combination, if so, the number of times, the
amount of time
       currently left, the amount of redemptions, the amount left to invest,
and whether it
       may be subject to delisting if it does not complete a combination soon.
Please make
       similar revisions on page 109. Refer to Item 1603(a)(3) of Regulation
S-K.
Summary, page 2

11.    Please revise the appropriate section of your Summary to disclose that
your ability to
       identify and evaluate a target company may be impacted by significant
competition
       among other SPACs in pursuing a business combination transaction
candidate and
       that significant competition may impact the attractiveness of the
acquisition terms that
       you will be able to negotiate. In this regard, we note your disclosure
on page 60 that
       there are numerous other entities seeking targets with which you will
compete.
Advisors, page 10

12.    Please clarify the services that will be provided by each of the
advisors and how the
       services of each are distinct or otherwise clarify why you need the
services of two
       entities. Please also revise page 115. Please refer to Item 1603(a)(4)
of Regulation S-
       K.
13.    We note your disclosure on pages 10 and 115 that your sponsor is
supported    by
       your advisors and that the advisors will provide services in connection
with this
       offering and during your search for a business combination and that the
sponsor   s
       business is focused on investing in the company. Please provide an
analysis as to
       whether Meteora or Meridian Peak are affiliates of the sponsor or are
promoters, each
       within the meaning of Securities Act Rule 405. If so, please provide
related
       compensation and conflicts of interest disclosures on the cover page and
in the
       summary pursuant to Item 1602(a)(3) and (5) and Item 1602(b)(6) and (7).
Risk Factors, page 54

14.    It appears that your sponsor is, is controlled by, or has substantial
ties with a non-U.S.
       person. Please revise your disclosure to include disclosure that
addresses how this fact
       could impact your ability to complete your initial business combination.
For instance,
       discuss the risk to investors that you may not be able to complete an
initial business
       combination with a U.S. target company should the transaction be subject
to review
       by a U.S. government entity, such as the Committee on Foreign Investment
in the
       United States (CFIUS), or ultimately prohibited. Disclose that as a
result, the pool of
       potential targets with which you could complete an initial business
combination may
       be limited. Further, disclose that the time necessary for government
review of the
       transaction or a decision to prohibit the transaction could prevent you
from
       completing an initial business combination and require you to liquidate.
Disclose the
       consequences of liquidation to investors, such as the losses of the
investment
       opportunity in a target company, any price appreciation in the combined
company,
       and the warrants, which would expire worthless. Please include an
example of your
       intended disclosure in your response.
 December 20, 2024
Page 4

15.    We note your disclosure on page 7 that "in order to facilitate our
initial business
       combination, our sponsor may surrender or forfeit, transfer or exchange
our founder
       shares, private placement warrants or any of our other securities,
including for no
       consideration, as well as subject any such securities to earn-outs or
other restrictions,
       or otherwise amend the terms of any such securities or enter into any
other
       arrangements with respect to any such securities." Please add risk
factor disclosure
       regarding any risk that the sponsor may remove itself as Sponsor from
the company
       before identifying a business combination, including through the ability
to transfer the
       founder shares or otherwise.
If our initial business combination involves a company organized under the laws
of the
United States..., page 70

16.    We note your disclosure on page 98 that you may withdraw interest for
the payment
       of taxes. We also note disclosure regarding the risk that a U.S. federal
excise tax could
       be imposed on you if your business combination involves a company
organized in the
       United States. Please clarify whether you may withdraw interest for the
payment of
       the U.S. federal excise tax if it were imposed.
Use of Proceeds, page 97

17.    We note that you have included the cost for the office and
administrative support for
       only 12 months. Given that you have up to 24 months to complete the
initial business
       combination, please advise why you have not included costs assuming you
continue
       for that period of time, and how you expect to cover those costs if not
from proceeds
       held outside the trust.
Dilution, page 101

18.    Please tell us why your dilution disclosure appears to be based on the
requirements in
       Item 506 of Regulation S-K rather than Item 1602(c) of Regulation S-K,
or revise.
Proposed Business
Our Sponsor, page 110

19.    We note your disclosure regarding the lock-up agreement following the
table. Please
       revise the table on page 112 to include disclosure regarding the lock-up
agreement
       with the underwriter in accordance with Item 1603(a)(9) of Regulation
S-K.
Executive Officer and Director Compensation, page 152

20.    Please revise to discuss the membership interests in the sponsor that
your independent
       directors will receive for their services as a director. See Item
402(r)(3) of Regulation
       SK.
Conflicts of Interest, page 155

21.    Please revise disclosure on pages 156 and 157 to indicate that the
conflicts of interest
       are between the sponsor or its affiliates or your officers, directors or
promoters and
       unaffiliated security holders, and that such conflicts might not be
resolved in favor of
       unaffiliated security holders.
 December 20, 2024
Page 5

Exhibits

22.    We note that you intend to file the consulting agreement with Meteora.
Please file the
       consulting agreement with Meridien and any agreement with each of these
entities
       with respect to purchasing your shares in accordance with Item
601(b)(10) of
       Regulation S-K or tell us why you believe you are not required to file
the agreements.
        Please contact Jeffrey Lewis at 202-551-6216 or Shannon Menjivar at
202-551-3856
if you have questions regarding comments on the financial statements and
related
matters. Please contact Stacie Gorman at 202-551-3585 or Pam Long at
202-551-3765 with
any other questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Real
Estate & Construction
cc:   Brandon J. Bortner, Esq.
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