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Correspondence 0001829126-24-000587 from Legato Merger Corp. III (LEGT)

Legato Merger Corp. III
Date: Jan. 31, 2024 · CIK: 0002002038 · Accession: 0001829126-24-000587

Offering / Registration Process Regulatory Compliance Capital Structure

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File numbers found in text: 333-275930

Date
February 5, 2024
Author
/s/ Gregory Monahan
Form
CORRESP
Company
Legato Merger Corp. III

Letter

Legato Merger Corp. III

777 Third Avenue, 37th Floor

New York, NY 10017

January 31, 2024

VIA EDGAR

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. III

Registration Statement on Form S-1

File No. 333-275930

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Legato Merger Corp. III 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 Monday, February 5, 2024 or as soon thereafter as practicable.

Sincerely,
LEGATO MERGER CORP. III

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CORRESP
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Legato Merger Corp. III

777 Third Avenue, 37th Floor

New York, NY 10017

January
31, 2024

VIA EDGAR

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. III

    Registration Statement on Form S-1

    File No. 333-275930

Ladies and Gentlemen:

Pursuant to Rule 461
promulgated under the Securities Act of 1933, as amended, Legato Merger Corp. III 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 Monday, February 5, 2024 or as soon thereafter as practicable.

    Sincerely,

    LEGATO MERGER CORP. III

    /s/ Gregory Monahan

    Gregory Monahan

    Chief Executive Officer