0001829126-23-001117.txt : 20230302 0001829126-23-001117.hdr.sgml : 20230302 20230130121050 ACCESSION NUMBER: 0001829126-23-001117 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230130 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LEGATO MERGER CORP. II CENTRAL INDEX KEY: 0001883814 STANDARD INDUSTRIAL CLASSIFICATION: HEAVY CONSTRUCTION OTHER THAN BUILDING CONST - CONTRACTORS [1600] IRS NUMBER: 000000000 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 FORMER COMPANY: FORMER CONFORMED NAME: LEGATO MERGER CORP. II DATE OF NAME CHANGE: 20210917 CORRESP 1 filename1.htm

Legato Merger Corp. II

777 Third Avenue, 37th Floor

New York, NY 10017

January 30, 2023

Division of Corporation Finance

Office of Real Estate & Construction

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:

Legato Merger Corp. II
Registration Statement on Form S-4
File No. 333-267393

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Legato Merger Corp. II hereby requests that the effectiveness of the above-referenced Registration Statement be accelerated so that such Registration Statement will become effective at 4:00 p.m., Eastern Time, on Wednesday, February 1, 2023, or as soon thereafter as practicable.

	Sincerely,

	/s/ Gregory Monahan
	Gregory Monahan, Chief Executive Officer