{"filing": {"accession": "0001829126-26-000171", "cik": "0002087450", "ticker": "LEGO", "company_name": "Legato Merger Corp. IV", "form_type": "S-1/A", "filing_type": "S-1/A", "filing_date": "2026-01-09", "accepted_datetime": null, "acceptance_datetime": null, "accepted_at": null, "primary_doc_url": "https://www.sec.gov/Archives/edgar/data/2087450/000182912626000171/0001829126-26-000171-index.htm", "filing_url": "https://www.sec.gov/Archives/edgar/data/2087450/000182912626000171/0001829126-26-000171-index.htm", "period_of_report": null}, "html_url": "/api/filings/000182912626000171/stream", "exhibits": [{"exhibit_number": "3.1", "exhibit_type": "3", "description": "Memorandum and Articles of Association.", "filename": "legatomerger4_ex3-1.htm", "edgar_url": "https://www.sec.gov/Archives/edgar/data/2087450/000182912626000171/legatomerger4_ex3-1.htm", "category": "incorporation", "incorporated_by_reference": false}, {"exhibit_number": "3.2", "exhibit_type": "3", "description": "Form of Amended and Restated Memorandum and Articles of Association.", "filename": "legatomerger4_ex3-2.htm", "edgar_url": "https://www.sec.gov/Archives/edgar/data/2087450/000182912626000171/legatomerger4_ex3-2.htm", "category": "incorporation", "incorporated_by_reference": false}, {"exhibit_number": "5.1", "exhibit_type": "5", "description": "Opinion of Appleby (Cayman) LLP.", "filename": "legatomerger4_ex5-1.htm", "edgar_url": "https://www.sec.gov/Archives/edgar/data/2087450/000182912626000171/legatomerger4_ex5-1.htm", "category": "other", "incorporated_by_reference": false}, {"exhibit_number": "23.1", "exhibit_type": "23", "description": "Consent of WithumSmith+Brown, PC.", "filename": "legatomerger4_ex23-1.htm", "edgar_url": "https://www.sec.gov/Archives/edgar/data/2087450/000182912626000171/legatomerger4_ex23-1.htm", "category": "other", "incorporated_by_reference": false}, {"exhibit_number": "23.2", "exhibit_type": "23", "description": "Consent of Appley (Cayman) Ltd. (included in Exhibit 5.1).", "filename": "legatomerger4_ex5-1.htm", "edgar_url": "https://www.sec.gov/Archives/edgar/data/2087450/000182912626000171/legatomerger4_ex5-1.htm", "category": "other", "incorporated_by_reference": false}, {"exhibit_number": "1.1", "exhibit_type": "1", "description": "Form of Underwriting Agreement.", "filename": "", "edgar_url": "https://www.sec.gov/Archives/edgar/data/2087450/000182912625010198/legatomerger4_ex1-1.htm", "category": "debt", "incorporated_by_reference": true}, {"exhibit_number": "4.1", "exhibit_type": "4", "description": "Specimen Unit Certificate.", "filename": "", "edgar_url": "https://www.sec.gov/Archives/edgar/data/2087450/000182912625010198/legatomerger4_ex4-1.htm", "category": "debt", "incorporated_by_reference": true}, {"exhibit_number": "4.2", "exhibit_type": "4", "description": "Specimen Ordinary Share Certificate.", "filename": "", "edgar_url": "https://www.sec.gov/Archives/edgar/data/2087450/000182912625010198/legatomerger4_ex4-2.htm", "category": "debt", "incorporated_by_reference": true}, {"exhibit_number": "4.3", "exhibit_type": "4", "description": "Specimen Warrant Certificate.", "filename": "", "edgar_url": "https://www.sec.gov/Archives/edgar/data/2087450/000182912625010198/legatomerger4_ex4-3.htm", "category": "debt", "incorporated_by_reference": true}, {"exhibit_number": "4.4", "exhibit_type": "4", "description": "Form of Warrant Agreement between Continental Stock Transfer & Trust Company and the Registrant.", "filename": "", "edgar_url": "https://www.sec.gov/Archives/edgar/data/2087450/000182912625010198/legatomerger4_ex4-4.htm", "category": "debt", "incorporated_by_reference": true}, {"exhibit_number": "5.2", "exhibit_type": "5", "description": "Opinion of Graubard Miller.", "filename": "", "edgar_url": "https://www.sec.gov/Archives/edgar/data/2087450/000182912625010198/legatomerger4_ex5-2.htm", "category": "other", "incorporated_by_reference": true}, {"exhibit_number": "10.1", "exhibit_type": "10", "description": "Form of Letter Agreement from each of the Registrant\u2019s officers, directors and initial shareholders.", "filename": "", "edgar_url": "https://www.sec.gov/Archives/edgar/data/2087450/000182912625010198/legatomerger4_ex10-1.htm", "category": "contracts", "incorporated_by_reference": true}, {"exhibit_number": "10.2", "exhibit_type": "10", "description": "Form of Investment Management Trust Agreement between Continental Stock Transfer & Trust Company and the Registrant.", "filename": "", "edgar_url": "https://www.sec.gov/Archives/edgar/data/2087450/000182912625010198/legatomerger4_ex10-2.htm", "category": "contracts", "incorporated_by_reference": true}, {"exhibit_number": "10.3", "exhibit_type": "10", "description": "Promissory Note.", "filename": "", "edgar_url": "https://www.sec.gov/Archives/edgar/data/2087450/000182912625010198/legatomerger4_ex10-3.htm", "category": "contracts", "incorporated_by_reference": true}, {"exhibit_number": "10.4", "exhibit_type": "10", "description": "Form of Registration Rights Agreement.", "filename": "", "edgar_url": "https://www.sec.gov/Archives/edgar/data/2087450/000182912625010198/legatomerger4_ex10-4.htm", "category": "debt", "incorporated_by_reference": true}, {"exhibit_number": "10.5.1", "exhibit_type": "10", "description": "Form of Subscription agreement for private units by initial shareholders.", "filename": "", "edgar_url": "https://www.sec.gov/Archives/edgar/data/2087450/000182912625010198/legatomerger4_ex10-5i.htm", "category": "contracts", "incorporated_by_reference": true}, {"exhibit_number": "10.5.2", "exhibit_type": "10", "description": "Form of Subscription agreement for private units by the underwriters.", "filename": "", "edgar_url": "https://www.sec.gov/Archives/edgar/data/2087450/000182912625010198/legatomerger4_ex10-5ii.htm", "category": "contracts", "incorporated_by_reference": true}, {"exhibit_number": "10.6", "exhibit_type": "10", "description": "Form of Administrative Services Agreement.", "filename": "", "edgar_url": "https://www.sec.gov/Archives/edgar/data/2087450/000182912625010198/legatomerger4_ex10-6.htm", "category": "contracts", "incorporated_by_reference": true}, {"exhibit_number": "10.7", "exhibit_type": "10", "description": "Form of Indemnification Agreement.", "filename": "", "edgar_url": "https://www.sec.gov/Archives/edgar/data/2087450/000182912625010198/legatomerger4_ex10-7.htm", "category": "contracts", "incorporated_by_reference": true}, {"exhibit_number": "14", "exhibit_type": "14", "description": "Code of Ethics.", "filename": "", "edgar_url": "https://www.sec.gov/Archives/edgar/data/2087450/000182912625010198/legatomerger4_ex14.htm", "category": "other", "incorporated_by_reference": true}, {"exhibit_number": "23.3", "exhibit_type": "23", "description": "Consent of Graubard Miller (included in Exhibit 5.2).", "filename": "", "edgar_url": 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"incorporation", "incorporated_by_reference": true}, {"exhibit_number": "99.3", "exhibit_type": "99", "description": "Nominating committee charter.", "filename": "", "edgar_url": "https://www.sec.gov/Archives/edgar/data/2087450/000182912625010198/legatomerger4_ex99-3.htm", "category": "incorporation", "incorporated_by_reference": true}, {"exhibit_number": "99.4", "exhibit_type": "99", "description": "Clawback Policy", "filename": "", "edgar_url": "https://www.sec.gov/Archives/edgar/data/2087450/000182912625010198/legatomerger4_ex99-4.htm", "category": "other", "incorporated_by_reference": true}], "sections": [], "tables": [{"table_index": 0, "table_type": "text", "caption": null, "header_text": "Cayman Islands677098-1880768"}, {"table_index": 2, "table_type": "text", "caption": null, "header_text": "Large accelerated filer\u2610Accelerated filer\u2610"}, {"table_index": 4, "table_type": "text", "caption": null, "header_text": "OfferingPrice of$10.0025% of MaximumRedemption50% of MaximumRedemption75% of MaximumRedemptionMaximumRedemption"}, {"table_index": 5, "table_type": "financial", "caption": null, "header_text": "Per UnitTotal"}, {"table_index": 7, "table_type": "text", "caption": null, "header_text": "Page"}, {"table_index": 8, "table_type": "financial", "caption": null, "header_text": "Entity/IndividualAmount of Compensation to beReceived or SecuritiesIssued or to be IssuedConsiderationPaid or to be Paid"}, {"table_index": 9, "table_type": "text", "caption": null, "header_text": "Subject SecuritiesExpiration DatePersons Subjectto RestrictionsExceptions toTransfer Restrictions"}, {"table_index": 10, "table_type": "text", "caption": null, "header_text": "Securities offered20,000,000 units, at $10.00 per unit, each unit consisting of one ordinary share and one-third of one warrant, each whole warrant to purchase one ordinary share."}, {"table_index": 11, "table_type": "text", "caption": null, "header_text": "Units:"}, {"table_index": 12, "table_type": "text", "caption": null, "header_text": "(1)Represents 7,666,667 founders\u2019 shares and 50,000 representative founder shares. The 7,666,667 founders\u2019 shares includes an aggregate of up to 1,000,000 founders\u2019 shares that are subject to forfeitu"}, {"table_index": 13, "table_type": "text", "caption": null, "header_text": "Exercise price$11.50 per share, subject to adjustment as described herein. In addition, if (x) we issue additional ordinary shares or equity-linked securities for capital raising purposes in connectio"}, {"table_index": 14, "table_type": "text", "caption": null, "header_text": "Securities purchased, or being purchased, by insiders in connection with this offeringOur initial shareholders have purchased an aggregate of 7,666,667 founders\u2019 shares for an aggregate purchase price"}, {"table_index": 16, "table_type": "text", "caption": null, "header_text": "as 6,384,168 of the 20,000,000 public shares (or approximately 31.9% of our public shares) to be voted in favor of the transaction in order to have such transaction approved (assuming the over-allotme"}, {"table_index": 17, "table_type": "financial", "caption": null, "header_text": "exercised in full) in deferred underwriting commissions. Except as set forth below, the proceeds held in the trust account will not be released until the earlier of the completion of an initial busine"}, {"table_index": 18, "table_type": "text", "caption": null, "header_text": "\u25cfpayment of a $25,000 per month administrative fee to Crescendo Advisors II, LLC, an entity controlled by Mr. Rosenfeld, for office space and related services;"}, {"table_index": 19, "table_type": "financial", "caption": null, "header_text": "\u25cfpayment of consulting, success or finder fees to our officers, directors, initial shareholders or their affiliates in connection with the consummation of our initial business combination to be paid u"}, {"table_index": 21, "table_type": "exhibit_index", "caption": null, "header_text": "None of our initial shareholders, officers, directors or their affiliates has indicated any intention to purchase units in this offering or any units or ordinary shares from persons in the open market"}, {"table_index": 23, "table_type": "financial", "caption": null, "header_text": "would not challenge the enforceability of these waivers and bring claims against the trust account for monies owed them. Crescendo Advisors LLC, an entity affiliated with Eric S. Rosenfeld, our Chief "}, {"table_index": 25, "table_type": "financial", "caption": null, "header_text": ""}, {"table_index": 28, "table_type": "text", "caption": null, "header_text": "Upon the closing of this offering, our initial shareholders will have invested in us an aggregate of $4,175,000, comprised of the $25,000 purchase price for the founder shares (or approximately $0.003"}, {"table_index": 29, "table_type": "financial", "caption": null, "header_text": "Furthermore, our officers and directors are not required to commit any specified amount of time to our affairs, and, accordingly, may have conflicts of interest in allocating management time among var"}, {"table_index": 31, "table_type": "text", "caption": null, "header_text": "The potential conflicts described above may limit our ability to enter into a business combination or other transactions. These circumstances could give rise to numerous situations where interests may"}, {"table_index": 69, "table_type": "financial", "caption": null, "header_text": "September 19,2025"}, {"table_index": 113, "table_type": "text", "caption": null, "header_text": "OfferingPrice of$10.0025% of MaximumRedemption50% of MaximumRedemption75% of MaximumRedemptionMaximumRedemption"}, {"table_index": 120, "table_type": "text", "caption": null, "header_text": "\u25cfrestrictions on the nature of our investments; and"}, {"table_index": 121, "table_type": "text", "caption": null, "header_text": "\u25cfregistration as an investment company;"}, {"table_index": 134, "table_type": "financial", "caption": null, "header_text": "WithoutOver-AllotmentOptionOver-AllotmentOptionExercised"}, {"table_index": 135, "table_type": "financial", "caption": null, "header_text": "AmountPercentage"}, {"table_index": 136, "table_type": "financial", "caption": null, "header_text": "(1)A portion of the offering expenses, including the SEC registration fee, the FINRA filing fee, the non-refundable portion of the NYSE listing fee and a portion of the legal and audit fees, have been"}, {"table_index": 137, "table_type": "financial", "caption": null, "header_text": "(3)The underwriters have agreed to make a payment to us in an amount equal to $800,000, or $900,000 if the over-allotment option is exercised in full, to reimburse us for certain of our expenses in co"}, {"table_index": 138, "table_type": "text", "caption": null, "header_text": "OfferingPrice of$10.0025% of MaximumRedemption50% of MaximumRedemption75% of MaximumRedemptionMaximumRedemption"}, {"table_index": 139, "table_type": "text", "caption": null, "header_text": "Full exercise of over-allotment optionNoRedemption25% ofMaximumRedemptions50% ofMaximumRedemptions75% ofMaximumRedemptionsMaximumRedemptions"}, {"table_index": 140, "table_type": "text", "caption": null, "header_text": "No exercise of over-allotment optionNoRedemption25% ofMaximumRedemptions50% ofMaximumRedemptions75% ofMaximumRedemptionsMaximumRedemptions"}, {"table_index": 141, "table_type": "text", "caption": null, "header_text": "No Redemptions25% of MaximumRedemptions50% of MaximumRedemptions75% of MaximumRedemptionsMaximumRedemptions"}, {"table_index": 142, "table_type": "text", "caption": null, "header_text": "September 19,2025"}, {"table_index": 143, "table_type": "financial", "caption": null, "header_text": "(1)Includes the $5,150,000 we will receive from the sale of the private units. Also assumes a payment to us from the underwriters in an amount equal to $800,000, or $900,000 if the over-allotment opti"}, {"table_index": 190, "table_type": "financial", "caption": null, "header_text": "Terms of the OfferingTerms Under a Rule 419 Offering"}, {"table_index": 191, "table_type": "exhibit_index", "caption": null, "header_text": "Terms of the OfferingTerms Under a Rule 419 Offering"}, {"table_index": 192, "table_type": "financial", "caption": null, "header_text": "Terms of the OfferingTerms Under a Rule 419 Offering"}, {"table_index": 193, "table_type": "text", "caption": null, "header_text": "NameAgeTitle"}, {"table_index": 217, "table_type": "text", "caption": null, "header_text": "\u25cfthe corporation could financially undertake the opportunity;"}, {"table_index": 218, "table_type": "text", "caption": null, "header_text": "Name of Affiliated CompanyName of Individual(s)Priority/Preference relative toLegato Merger Corp. IV"}, {"table_index": 219, "table_type": "text", "caption": null, "header_text": "Name of Affiliated CompanyName of Individual(s)Priority/Preference relative toLegato Merger Corp. IV"}, {"table_index": 226, "table_type": "text", "caption": null, "header_text": "Prior to OfferingAfter Offering(2)"}, {"table_index": 227, "table_type": "text", "caption": null, "header_text": "*Less than 1%."}, {"table_index": 228, "table_type": "text", "caption": null, "header_text": "\u25cfthe names and addresses of the members, a statement of the shares held by each member (which shall distinguish each share by its number (so long as the share has a number); confirm the amount paid or"}, {"table_index": 233, "table_type": "text", "caption": null, "header_text": "\u25cfwe are not proposing to act illegally or beyond the scope of our corporate authority and the statutory provisions as to majority vote have been complied with;"}, {"table_index": 234, "table_type": "text", "caption": null, "header_text": "\u25cfan act which is illegal or ultra vires with respect to the company and is therefore incapable of ratification by the shareholders;"}, {"table_index": 235, "table_type": "text", "caption": null, "header_text": "\u25cfannual reporting requirements are minimal and consist mainly of a statement that the company has conducted its operations mainly outside of the Cayman Islands and has complied with the provisions of "}, {"table_index": 236, "table_type": "text", "caption": null, "header_text": "\u25cfan exempted company may register by way of continuation in another jurisdiction and be deregistered in the Cayman Islands;"}, {"table_index": 237, "table_type": "financial", "caption": null, "header_text": "\u25cfIf we are unable to complete our initial business combination within 24 months from the closing of this offering (or 27 months from the closing of this offering if we have executed a letter of intent"}, {"table_index": 239, "table_type": "financial", "caption": null, "header_text": "\u25cfSo long as we obtain and maintain\n listing for our securities on the NYSE, our initial business combination must occur with one or more target businesses that together\n have an aggregate fair market "}, {"table_index": 269, "table_type": "text", "caption": null, "header_text": "UnderwriterNumber of Units"}, {"table_index": 272, "table_type": "text", "caption": null, "header_text": "NoExerciseFullExercise"}, {"table_index": 303, "table_type": "financial", "caption": null, "header_text": "Report of Independent Registered Public Accounting FirmF-2"}, {"table_index": 304, "table_type": "financial", "caption": null, "header_text": "ASSETS"}, {"table_index": 306, "table_type": "text", "caption": null, "header_text": "General and administrative costs$5,761"}, {"table_index": 308, "table_type": "text", "caption": null, "header_text": "Ordinary SharesAdditionalPaid-InAccumulatedShareholders\u2019"}, {"table_index": 310, "table_type": "financial", "caption": null, "header_text": "Cash flows from operating activities"}, {"table_index": 315, "table_type": "text", "caption": null, "header_text": "September 19,2025"}, {"table_index": 316, "table_type": "text", "caption": null, "header_text": "For thePeriod FromSeptember 1,2025(Inception)ThroughSeptember 19,2025"}, {"table_index": 317, "table_type": "financial", "caption": null, "header_text": "Legal fees and expenses$340,000"}, {"table_index": 318, "table_type": "exhibit_index", "caption": null, "header_text": "(a)Exhibits. The list of exhibits immediately preceding the signature page of this registration statement is incorporated herein by reference."}, {"table_index": 319, "table_type": "financial", "caption": null, "header_text": "(a)The undersigned registrant hereby undertakes to provide to the underwriters at the closing specified in the underwriting agreement, certificates in such denominations and registered in such names a"}, {"table_index": 322, "table_type": "exhibit_index", "caption": null, "header_text": "(3)For the purpose of determining liability under the Securities Act to any purchaser, if the registrant is subject to Rule 430C, each prospectus filed pursuant to Rule 424(b) as part of a registratio"}, {"table_index": 323, "table_type": "exhibit_index", "caption": null, "header_text": "Exhibit\n No.Description"}, {"table_index": 325, "table_type": "text", "caption": null, "header_text": "LEGATO MERGER CORP. IV"}, {"table_index": 326, "table_type": "text", "caption": null, "header_text": "NamePositionDate"}, {"table_index": 327, "table_type": "text", "caption": null, "header_text": "By:/s/ Gregory Monahan"}], "exhibits_pending": false, "cdn_html": true, "response_time_ms": 33}