Graubard Miller
The Chrysler Building
405 Lexington Avenue
NEW YORK, N.Y. 10174-1101
(212) 818-8800
| Facsimile | direct dial number | |||
| (212) 818-8881 | (212) 818-8638 | |||
| email address | ||||
| jgallant@graubard.com |
August 17, 2021
VIA EDGAR
Division of Corporation Finance
Office of Manufacturing
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Legato Merger Corp. |
Preliminary Proxy Statement on Schedule 14A |
Filed July 7, 2021 |
File No. 001-39906 |
Ladies and Gentlemen:
On behalf of Legato Merger Corp. (the “Company”), we hereby respond as follows to the comment letter from the staff of the Securities and Exchange Commission (the “Staff”) dated August 4, 2021, relating to the above-referenced Preliminary Proxy Statement on Schedule 14A (the “Proxy Statement”). For the Staff’s convenience, we have recited the comment in the Staff’s letter below in bold and italics, and set forth the response in regular font immediately thereafter.
Preliminary Proxy Statement on Schedule 14A Filed July 6, 2021
General
| 1. | Please revise the proxy statement to comply with all applicable comments issued in regard to Algoma Steel Group Inc.’s Form F-4 filed July 7, 2021. |
The Company acknowledges the Staff’s comment and has revised its disclosures in the Proxy Statement to comply with applicable comments issued in regard to Algoma Steel Group Inc.’s Registration Statement on Form F-4, as requested.
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If you have any questions, please do not hesitate to contact me at the above telephone and facsimile numbers.
| Sincerely, |
| /s/ Jeffrey M. Gallant |
| cc. | David D. Sgro, Legato Merger Corp. |
John Naccarato, Algoma Steel Group Inc.
Adam M. Givertz, Paul, Weiss, Rifkind, Wharton & Garrison LLP
