Legato Merger Corp. III (LEGT, LEGT-UN, LEGT-WT) – Company response

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 and 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…