Company: LEGT
Filing Date: 2025-02-19
Form Type: 10-K
Source: 0001829126-25-001098
Chunk: 89

Company: Legato Merger Corp. III
Filing Date: 2025-02-19
Form: 10-K
Item: Item 1
Chunk 89
---
 did not pay Withum any audit-related
fees during the period from November 6, 2023 (inception) through November 30, 2023 or for the year ended November 30, 2024, we did not pay any audit-related fees.

Tax Fees

During the fiscal years ended November 30, 2024 and for the period from November 6, 2023 (inception) through November 30, 2023, fees for tax services paid to WithumSmith+Brown, PC were $4,160, and $0 respectively.

Pre-Approval Policy

Our audit committee was formed in connection with the consummation of our IPO. As a result, the audit committee did not pre-approve all of the foregoing services, although any services rendered prior to the formation of our audit committee were approved by our board of directors. Since the formation of our audit committee, and on a going-forward basis, the audit committee has and will pre-approve all auditing services and permitted non-audit services to be performed for us by our auditors, including the fees and terms thereof (subject to the de minimis exceptions for non-audit services described in the Exchange Act which are approved by the audit committee prior to the completion of the audit).

56

PART IV

ITEM 15. EXHIBITS, FINANCIAL STATEMENTS, AND SCHEDULES

    (a)
    The following documents are filed as part of this report: 

    (1)
    Financial Statements: 

    (2)
    Financial Statement Schedules: 

None.

    (b)
    The following Exhibits are filed as part of this report: 

    Exhibit No.
     
    Description 
  
    3.1
     
    Amended and Restated Memorandum and Articles of Association.* 

    4.1
     
    Specimen Unit Certificate.** 

    4.2
     
    Specimen Ordinary Share Certificate.** 

    4.3
     
    Specimen Warrant Certificate.** 

    4.4
     
    Warrant Agreement between Equiniti Trust Company and the Registrant.* 

    4.5
     
    Description of the Registrant’s Securities.*** 

    10.1
     
    Letter Agreement from each of the Registrant’s initial shareholders, officers and directors.** 

    10.2
     
    Investment Management Trust Agreement between Equiniti Trust