Legato Merger Corp. IV 8-K

What Happened
Legato Merger Corp. IV (LEGO) announced that its Registration Statement on Form S‑1 (SEC File No. 333‑292320) was declared effective on January 22, 2026, and that the company entered into a set of material agreements related to its initial public offering of units. The company also adopted an amended and restated memorandum and articles of association. This Form 8‑K, filed January 26, 2026, is being used to furnish the executed offering agreements and the amended and restated certificate of incorporation and to reference the company’s final prospectus dated January 22, 2026.

Key Details

• Registration Statement on Form S‑1 declared effective: January 22, 2026 (SEC File No. 333‑292320).
• Underwriting Agreement executed with BTIG, LLC as representative of the underwriters.
• Warrant Agreement and Investment Management Trust Agreement executed with Continental Stock Transfer & Trust Company.
• Company adopted an amended and restated memorandum and articles of association; final prospectus filed with the SEC on January 26, 2026.

Why It Matters
An effective S‑1 and executed underwriting/placement agreements mean Legato can move forward with its IPO of units (including associated warrants and trust arrangements). These documents define how the offering will be sold, who is handling the distribution (BTIG), and the governance and shareholder mechanics (charter changes and warrant/trust terms). Retail investors should read the final prospectus and the filed agreements to understand offering size, price, allocation, use of proceeds, and specific risks before deciding to participate.