# EDGAR Filing Document

**Accession Number:** 0002002038
**File Stem:** 0000000000-26-003648
**Filing Date:** 2026-4
**Character Count:** 3600
**Document Hash:** 80178c2a2064eda3c8433aa49c4bcedc
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-26-003648.hdr.sgml**: 20260528

**ACCESSION NUMBER**: 0000000000-26-003648

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260410

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Legato Merger Corp. III
- **CENTRAL INDEX KEY:** 0002002038
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1130

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-41945

**BUSINESS ADDRESS:**
- **STREET 1:** 777 THIRD AVENUE, 37TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10017
- **BUSINESS PHONE:** (212) 319-7676

**MAIL ADDRESS:**
- **STREET 1:** 777 THIRD AVENUE, 37TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10017
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001829126-26-001218

## Text-Extract

```

                                                            April 10, 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 Year Ended November 30, 2025
           Filed February 10, 2026
           File No. 001-41945
Dear Gregory Monahan:

       We have reviewed your filing and have the following comment.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K for the Year Ended November 30, 2025
Item 9A. Controls and Procedures
Management's Report on Internal Controls Over Financial Reporting, page 42

1.     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 an 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 present management's assessment of ICFR in this current Form
10-K. Please
       amend your filing to include management's assessment of ICFR as of
November 30,
       2025. Please also provide currently dated certifications with your
amendment.
 April 10, 2026
Page 2

        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.

       Please contact Yolanda Guobadia at 202-551-3562 or Yong Kim at
202-551-3323 if you
have questions regarding comments on the financial statements and related
matters.

                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Energy &
Transportation
cc:   Jeffrey Gallant

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._