Company: SLND-WT
Filing Date: 2025-05-12
Form Type: CORRESP
Source: 0001829126-25-003587
Chunk: 0

Company: Southland Holdings, Inc.
Filing Date: 2025-05-12
Form: CORRESP
Chunk 0
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<div align='center'>May 12, 2025</div>

Via EDGAR

Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549

| Re: | Southland                          
 Holdings, Inc.                     
 Registration Statement on Form S-3 
 File No. 333-285578                |

Ladies and Gentlemen,

In accordance with Rule 461 under the Securities
Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration Statement
be accelerated so that it will be declared effective at 4:00 p.m. Eastern Time on May 14, 2025, or as soon thereafter as is practicable.

Please contact William R. Rohrlich, II with Winstead PC at (281) 681-5912 once the Registration
Statement is declared effective.

| SOUTHLAND HOLDINGS, INC. |                                 |
| By:                      | /s/                             
 Keith Bassano                   |
|                          | Keith                           
 Bassano                         |
|                          | Chief                           
 Financial Officer and Treasurer |