Exhibit 16.1
March 21, 2023
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
United States of America
Commissioners:
We have read Southland Holdings, Inc. (formerly known as Legato Merger Corp. II) statements included under Item 4.01 of its Form 8-K dated March 22, 2023. We agree with the statements concerning our Firm under Item 4.01, in which we were informed of our dismissal on March 21, 2023. We are not in a position to agree or disagree with other statements contained therein.
Very truly yours,
WithumSmith+Brown, PC