0001829126-23-003410.txt : 20230613 0001829126-23-003410.hdr.sgml : 20230613 20230515123230 ACCESSION NUMBER: 0001829126-23-003410 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20230515 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Southland Holdings, Inc. 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: 1100 KUBOTA DRIVE CITY: GRAPEVINE STATE: TX ZIP: 76051 BUSINESS PHONE: (817) 293-4263 MAIL ADDRESS: STREET 1: 1100 KUBOTA DRIVE CITY: GRAPEVINE STATE: TX ZIP: 76051 FORMER COMPANY: FORMER CONFORMED NAME: LEGATO MERGER CORP. II DATE OF NAME CHANGE: 20210917 CORRESP 1 filename1.htm

 

 

May 15, 2023

 

Via EDGAR

 

Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549

 

Re:Southland Holdings, Inc.
Registration Statement on Form S-1
File No. 333-271057

 

Ladies and Gentlemen,

 

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that it will be declared effective at 4:00 p.m. Eastern Time on May 15, 2023, or as soon thereafter as is practicable.

 

Please contact William R. Rohrlich, II with Winstead PC at (281) 681-5912 once the Registration Statement is declared effective.

 

  SOUTHLAND HOLDINGS, INC.
   
  By:  /s/ Cody Gallarda
    Cody Gallarda
    Chief Financial Officer, Executive Vice President
and Treasurer

 

 

 

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