Exhibit 5.4


                       [LETTERHEAD OF HARRISON LAW, P.A.]


January 14, 2008


Board of Directors
Sequoia-Legato, Incorporated
1761 Vesper Lane, Suite 10
Carlsbad, CA 92011

Re: Registration Statement on Form SB-2 of Sequoia-Legato, Incorporated

Dear Directors:

You have requested our opinion, in connection with a Registration Statement on
Form SB-2 (the "Registration Statement") to be filed by Sequoia-Legato,
Incorporated (the "Company") with the Securities and Exchange Commission (the
"Commission") under the Securities Act of 1933 (the "Act"), as to the legality
of the 1,720,000 shares of common stock (the "Shares"), par value $0.001 per
share, of the Company which are being registered in a resale offering in the
Registration Statement.


We have made such legal examination and inquiries as we have deemed advisable or
necessary for the purpose of rendering this opinion and have examined originals
or copies of the following documents and corporate records:

1.    Articles of Incorporation and By-Laws,
2.    The Company's resolutions of the Board of Directors authorizing the
      issuance of shares,
3.    The laws of the State of Nevada and the United States of America, and
4.    Such other documents and matters as we have deemed necessary to render the
      following opinion.

In rendering our opinion, we have relied upon, with the consent of the Company
and its members: (i) the representations of the Company and its members and
other representatives as set forth in the aforementioned documents as to factual
matters and (ii) assurances from public officials and from members and other
representatives of the Company as we have deemed necessary for purposes of
expressing the opinions herein. We have not undertaken any independent
investigation to determine or verify any information and representations made by
the Company and its members and representatives in the foregoing documents and
have relied upon such information and representations in expressing our opinion.


Sequoia-Legato, Incorporated
January 14, 2008
Page 2 of 2
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We have assumed in rendering these opinions that no person or party has taken
any action inconsistent with the terms of the above-described documents or
prohibited by law.

The opinions set forth herein are based upon existing law and regulations, all
of which are subject to change prospectively and retroactively. This opinion
letter is limited to the matters expressly stated herein and no opinions are to
be implied or inferred beyond said matters.

Based upon the foregoing, it is our opinion that each outstanding share of
Common Stock registered in this resale offering when distributed and sold in the
manner referred to in the Registration Statement, will be legally issued, fully
paid, and non-assessable.

This opinion is being rendered to be effective as of the effective date of the
Registration Statement. We hereby consent to the discussion in the Registration
Statement of this opinion, the filing of this opinion as an exhibit to the
Registration Statement, and to the use of our name therein.

Sincerely,

HARRISON LAW, P.A.

/s/ Diane J. Harrison
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Diane J. Harrison