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 |