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Legato Merger Corp. III (LEGT, LEGT-UN, LEGT-WT) – SEC staff letter

2026-04-10 · Re: Form 10-K for the Year Ended November 30, 2025 Filed February 10, 2026 · Accession 0000000000-26-003648 · 1 staff comment(s) issued

Company response(s): 2026-04-13

ICFR & Disclosure ControlsExhibits, Certifications & Signatures

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 →
ICFR & Disclosure ControlsExhibits, Certifications & Signatures

Full letter on EDGAR → · Filing index · All Legato Merger Corp. III (LEGT, LEGT-UN, LEGT-WT) correspondence

ICFR & Disclosure Controls – what to check: Describe material weaknesses, remediation steps and timing, and align ICFR conclusions with disclosure controls.

Exhibits, Certifications & Signatures – what to check:

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