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Correspondence 0001829126-23-001051 from Southland Holdings, Inc. (SLND)

Southland Holdings, Inc.
Date: Jan. 27, 2023 · CIK: 0001883814 · Accession: 0001829126-23-001051

AI Filing Summary & Sentiment

File numbers found in text: 333-267393

Date
January 27, 2023
Author
/s/ Gregory Monahan
Form
CORRESP
Company
Southland Holdings, Inc.

Letter

Legato Merger Corp. II

777 Third Avenue, 37th Floor

New York, NY 10017

January 27, 2023

Division of Corporation Finance

Office of Real Estate & Construction

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: Legato Merger Corp. II

Registration Statement on Form S-4

File No. 333-267393

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Legato Merger Corp. II hereby requests that the effectiveness of the above-referenced Registration Statement be accelerated so that such Registration Statement will become effective at 9:00 a.m., Eastern Time, on Tuesday, January 31, 2023, or as soon thereafter as practicable.

Sincerely,
/s/ Gregory Monahan

Show Raw Text
CORRESP
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Legato Merger Corp. II

777 Third Avenue, 37th Floor

New York, NY 10017

January 27, 2023

Division of Corporation Finance

Office of Real Estate & Construction

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

    Re:
    Legato Merger Corp. II

Registration Statement on Form S-4

File No. 333-267393

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities
Act of 1933, as amended, Legato Merger Corp. II hereby requests that the effectiveness of the above-referenced Registration Statement
be accelerated so that such Registration Statement will become effective at 9:00 a.m., Eastern Time, on Tuesday, January 31, 2023, or
as soon thereafter as practicable.

    Sincerely,

    /s/ Gregory Monahan

    Gregory Monahan, Chief Executive Officer