SRSEC Reporting Desk

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

2026-04-28 · Re: Form 10-K for the Fiscal Year ended November 30, 2025 Filed February 10, 2026 · Accession 0000000000-26-004309 · Review completed (no further comments)

April 28, 2026 Gregory Monahan Chief Executive Officer Legato Merger Corp. III 777 Third Avenue, 37th Floor New York, NY 10017 Re: Legato Merger Corp. III Form 10-K for the Fiscal Year ended November 30, 2025 Filed February 10, 2026 File No. 001-41945 Dear Gregory Monahan: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc:…

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

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