{"schema_version":"secwatch.filing_event.v1","accession":"0001829126-24-000938","form_type":"8-K","ticker":"LEGT","cik":"0002002038","company_name":"Legato Merger Corp. III","filed_at":"2024-02-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.430636+00:00","generated_at":"2026-06-06T02:43:56.430312+00:00","sec_items":["3.02","8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Legato Merger Corp. III closes IPO of 20.125M units at $10/unit, gross proceeds $201.25M","bullets":["IPO of 20,125,000 units (incl. 2.625M over-allotment) at $10.00 each, plus 555,625 private placement units at $10.00.","Gross proceeds $201.25M from IPO and $5.56M from private placement; $201.25M placed in trust account.","Each unit consists of one ordinary share and one-half warrant exercisable at $11.50 per share.","Company has 24 months (or 27 with LOI) to complete initial business combination; focus on infrastructure, engineering, industrial, renewables.","Audited balance sheet as of Feb 8, 2024 shows $203.72M total assets, $7.08M liabilities, and $4.61M accumulated deficit."],"urls":{"canonical":"https://secwatch.observer/filing/0001829126-24-000938","json":"https://secwatch.observer/filing/0001829126-24-000938.json","markdown":"https://secwatch.observer/filing/0001829126-24-000938.md","text":"https://secwatch.observer/filing/0001829126-24-000938.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2002038/000182912624000938/0001829126-24-000938-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2002038/000182912624000938/legatomerger3_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T02:43:56.430312+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}