Correspondence 0001829126-23-001051 from Southland Holdings, Inc. (SLND)
Southland Holdings, Inc.
Date: Jan. 27, 2023 · CIK: 0001883814 · Accession: 0001829126-23-001051
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File numbers found in text: 333-267393
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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