0001193125-21-249260.txt : 20211022 0001193125-21-249260.hdr.sgml : 20211022 20210817165758 ACCESSION NUMBER: 0001193125-21-249260 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210817 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Legato Merger Corp. CENTRAL INDEX KEY: 0001820272 STANDARD INDUSTRIAL CLASSIFICATION: STEEL WORKS, BLAST FURNACES ROLLING MILLS (COKE OVENS) [3312] IRS NUMBER: 851783294 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 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 CORRESP 1 filename1.htm CORRESP

Graubard Miller

The Chrysler Building

405 Lexington Avenue

NEW YORK, N.Y. 10174-1101

(212) 818-8800

 

Facsimile      direct dial number
(212) 818-8881      (212) 818-8638
     email address
     jgallant@graubard.com

August 17, 2021

VIA EDGAR

Division of Corporation Finance

Office of Manufacturing

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

  Re:

Legato Merger Corp.

      

Preliminary Proxy Statement on Schedule 14A

      

Filed July 7, 2021

      

File No. 001-39906

Ladies and Gentlemen:

On behalf of Legato Merger Corp. (the “Company”), we hereby respond as follows to the comment letter from the staff of the Securities and Exchange Commission (the “Staff”) dated August 4, 2021, relating to the above-referenced Preliminary Proxy Statement on Schedule 14A (the “Proxy Statement”). For the Staff’s convenience, we have recited the comment in the Staff’s letter below in bold and italics, and set forth the response in regular font immediately thereafter.

Preliminary Proxy Statement on Schedule 14A Filed July 6, 2021

General

 

1.

Please revise the proxy statement to comply with all applicable comments issued in regard to Algoma Steel Group Inc.’s Form F-4 filed July 7, 2021.

The Company acknowledges the Staff’s comment and has revised its disclosures in the Proxy Statement to comply with applicable comments issued in regard to Algoma Steel Group Inc.’s Registration Statement on Form F-4, as requested.

*************

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

 

Sincerely,
/s/ Jeffrey M. Gallant

 

cc.

David D. Sgro, Legato Merger Corp.

John Naccarato, Algoma Steel Group Inc.

Adam M. Givertz, Paul, Weiss, Rifkind, Wharton & Garrison LLP