Correspondence 0001829126-23-001058 from Southland Holdings, Inc. (SLND)

Southland Holdings, Inc.
Date: Jan. 27, 2023 · CIK: 0001883814 · Accession: 0001829126-23-001058

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AI Filing Summary & Sentiment

File numbers found in text: 333-267393

Date

January 27, 2023

Author

/s/ Gregory

Form

CORRESP

Company

Southland Holdings, Inc.

Letter

Legato Merger Corp. II

Third Avenue, 37th Floor

New York, NY 10017

January 27, 2023

Division of Corporation Finance

Office of Real Estate & Construction

Securities and Exchange Commission

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:

Reference is made to our letter filed as correspondence via EDGAR on January 27, 2023, in which we requested the acceleration of the effectiveness of the above-referenced Registration Statement for 9:00 a.m., Eastern Time, on Tuesday, January 31, 2023 in accordance with Rule 461 of the Securities Act of 1933, as amended. Such correspondence was filed in error by the Company’s filing agent. Accordingly, we hereby formally withdraw our request for acceleration of the effective date. We will advise you as soon as possible once we are ready to again request effectiveness of the Registration Statement.

Sincerely,
/s/ Gregory
Monahan

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CORRESP
1
filename1.htm

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:

Reference
is made to our letter filed as correspondence via EDGAR on January 27, 2023, in which we requested the acceleration of the effectiveness
of the above-referenced Registration Statement for 9:00 a.m., Eastern Time, on Tuesday, January 31, 2023 in accordance with Rule 461
of the Securities Act of 1933, as amended. Such correspondence was filed in error by the Company’s filing agent. Accordingly, we
hereby formally withdraw our request for acceleration of the effective date. We will advise you as soon as possible once we are ready
to again request effectiveness of the Registration Statement.

    Sincerely,

    /s/ Gregory
    Monahan

    Gregory Monahan, Chief Executive Officer

SecProbe.io