Company: SLND-WT
Filing Date: 2025-05-12
Form Type: S-3/A
Source: 0001829126-25-003583
Chunk: 1

Company: Southland Holdings, Inc.
Filing Date: 2025-05-12
Form: S-3/A
Chunk 1
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 amendment thereto that shall become effective upon filing with the Commission pursuant to Rule 462(e) under the Securities Act, check the following box. ☐

If this Form is a post-effective amendment to a registration statement filed pursuant to General Instruction I.D. filed to register additional securities or additional classes of securities pursuant to Rule 413(b) under the Securities Act, check the following box. ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

| Large accelerated filer | ☐ | Accelerated filer         | ☐ |
| Non-accelerated filer   | ☒ | Smaller reporting company | ☒ |
|                         |   | Emerging growth company   | ☒ |

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

The registrant hereby amends this registration statement on such date or dates as may be necessary to delay its effective date until the registrant shall file a further amendment that specifically states that this registration statement shall thereafter become effective in accordance with Section 8(a) of the Securities Act or until the registration statement shall become effective on such date as the Securities and Exchange Commission, acting pursuant to said Section 8(a), may determine.

<div align='center'>EXPLANATORY NOTE</div>

This Amendment No. 1 (this
“Amendment”) to the Registration Statement on Form S-3 of Southland Holdings, Inc. (File No. 333-285578), initially filed
on March 5, 2025 (the “Registration Statement”), is an exhibit-only filing that is being filed solely for the purpose of
filing an updated auditor consent filed as Exhibit 23.1. Accordingly, this Amendment consists only of the facing page, this explanatory
note, Part II of the Registration Statement, the signature pages to the Registration Statement, and Exhibit 23.1. This Amendment does
not include the prospectus, which remains unchanged from the Registration Statement filed on March 5,