Legato Merger Corp. IV was incorporated on September 1, 2025, as an exempted company in the Cayman Islands, with the objective to acquire one or more businesses through a business combination. For the period from inception (September 1, 2025) through November 30, 2025, the company reported a net loss of $33,756, primarily due to general and administrative expenses of $33,841, offset by $85 in interest income. As of November 30, 2025, the company had minimal cash of $85 and a working capital deficit of $79,156, relying on shareholder loans for liquidity prior to its IPO. Subsequent to the reporting period, on January 26, 2026, the company consummated its Initial Public Offering (IPO) of 23,000,000 units at $10.00 per unit, generating gross proceeds of $230,000,000. Concurrently with the IPO, a private placement of 550,000 units at $10.00 per unit generated an additional $5,500,000, bringing total gross proceeds to $235,500,000. The total proceeds of $230,000,000 (from IPO and private units) were placed into a Trust Account, with $2,466,163 held outside for offering costs and working capital. Transaction costs related to the IPO amounted to $12,001,028, including underwriting fees and deferred underwriting commissions. As of February 26, 2026, there were 31,266,667 ordinary shares issued and outstanding. The company's Chief SPAC Officer, Eric Rosenfeld, provided an aggregate of $94,225 in unsecured, non-interest-bearing promissory notes, which were repaid on January 26, 2026.