Correspondence 0001829126-23-001117 from Southland Holdings, Inc. (SLND)
Southland Holdings, Inc.
Date: Jan. 30, 2023 · CIK: 0001883814 · Accession: 0001829126-23-001117
AI Filing Summary & Sentiment
File numbers found in text: 333-267393
Letter
Legato Merger Corp. II
Third Avenue, 37th Floor
New York, NY 10017
January 30, 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:
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 4:00 p.m., Eastern Time, on Wednesday, February 1, 2023, or as soon thereafter as practicable.
Sincerely,
/s/ Gregory
Monahan
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Legato
Merger Corp. II
777
Third Avenue, 37th Floor
New
York, NY 10017
January
30, 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 4:00 p.m., Eastern
Time, on Wednesday, February 1, 2023, or as soon thereafter as practicable.
Sincerely,
/s/ Gregory
Monahan
Gregory Monahan, Chief Executive Officer