Correspondence 0001829126-24-000587 from Legato Merger Corp. III (LEGT)
Legato Merger Corp. III
Date: Jan. 31, 2024 · CIK: 0002002038 · Accession: 0001829126-24-000587
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File numbers found in text: 333-275930
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CORRESP
1
filename1.htm
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