# EDGAR Filing Document

**Accession Number:** 0002002038
**File Stem:** 0001829126-26-003456
**Filing Date:** 2026-4
**Character Count:** 3213
**Document Hash:** c7a3905e676333de5fea840adad4d927
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001829126-26-003456.hdr.sgml**: 20260528

**ACCESSION NUMBER**: 0001829126-26-003456

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260413

**FILER**: 

**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:** CORRESP

**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

Graubard Miller

The Chrysler Building

405 Lexington Avenue

new york, N.Y. 10174-4499

facsimile direct dial number <br> (212) 818-8881 (212) 818-8638 <br> email address jgallant@graubard.com

April 13, 2026

Securities and Exchange Commission

Division of Corporation Finance

Office of Energy & Transportation

100 F Street, N.E.

Washington, D.C. 20549

Re: Legato Merger Corp. III

Form 10-K for the Year Ended November 30, 2025

Filed February 10, 2026

<u>File No. 001-41945</u>

Ladies and Gentlemen:

On behalf of Legato Merger Corp. III (the "Company"), we respond as follows to the Staff's comment letter, dated April 10, 2025, relating to the above-captioned Annual Report on Form 10-K ("Form 10-K"). Please note that for the Staff's convenience, we have recited each of the Staff's comments and provided the Company's response to each comment immediately thereafter.

***<u>Form 10-K for the Year Ended November 30, 2025</u>***

***<u>Item 9A. Controls and Procedures</u>***

***<u>Management's Report on Internal Controls Over Financial Reporting, page 42</u>***

***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 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 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.***

We have revised the disclosure in the Form 10-K as requested and included currently dated certifications with such filing.

\*\*\*\*\*\*\*\*\*\*\*\*\*

Securities and Exchange Commission

April 13, 2026

If you have any questions, please do not hesitate to contact me at the above telephone and facsimile numbers.

---

| |
|:---|
| Sincerely, |
| /s/ Jeffrey M. Gallant |
| Jeffrey M. Gallant |

---

cc: Gregory Monahan, CEO