Legato Merger Corp. III (LEGT, LEGT-UN, LEGT-WT)
CIK 2002038 · EDGAR correspondence
| Date | Company | Type | Outcome | Issues |
|---|---|---|---|---|
| 2026-04-28 | Legato Merger Corp. III (LEGT, LEGT-UN, LEGT-WT) | SEC staff letter | Review completed (no further comments) | |
| 2026-04-13 | Legato Merger Corp. III (LEGT, LEGT-UN, LEGT-WT) | Company response | Responded | |
| 2026-04-10 | Legato Merger Corp. III (LEGT, LEGT-UN, LEGT-WT) | SEC staff letter | 1 staff comment(s) issued | ICFR & Disclosure ControlsExhibits, Certifications & Signatures |
Comments & responses
2026-04-10 · Form 10-K for the Year Ended November 30, 2025 Filed February 10, 2026 · Comment 1 · Management's Report on Internal Controls Over Financial Reporting, page 42 Awaiting / response not in dataset
Staff comment: You state that you did include a report of management's assessment regarding internal control over financial reporting ("ICFR") or an attestation report of the Company's registered public accounting firm due to a transition period established by rules of the Securities an Exchange Commission for newly public companies. Please note that the transition period described in the Instructions to Item 308 of Regulation S-K pertain only to the first Form 10-K filed after your IPO. Since you filed an annual report on Form 10-K for the prior fiscal year November 30, 2024, you are now required to present management's assessment of ICFR in this current Form 10-K. Please amend your filing to include… letter →
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