Legato Merger Corp.
777 Third Avenue, 37th Floor
New York, New York 10017
January 15, 2021
VIA EDGAR
Ms. Stacie Gorman
Office of Energy and Transportation
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
RE: | Legato Merger Corp. | |
Registration Statement on Form S-1 | ||
File No. 333-248997 |
Dear Ms. Gorman:
Legato Merger Corp. (the “Company”) hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 4:00 p.m., Tuesday, January 19, 2021, or as soon thereafter as practicable.
Very truly yours, | ||
LEGATO MERGER CORP. | ||
By: | /s/ David Sgro | |
Name: David Sgro Title: Chief Executive Officer |