At the 49^th meeting of the Least Developed Countries Expert Group (LEG), which took place in Nouakchott, Mauritania, from 24 to 27 February 2026, the LEG developed its work programme for 2026–2027 and elaborated its vision for national adaptation plans in the least developed countries (LDCs) by 2030. The meeting included discussions with the Chair of the Least Developed Countries Group on responding to LDC priorities and needs for support and with representatives of the Adaptation Fund, the Global Environment Facility and some of its agencies, the Green Climate Fund and relevant organizations on providing support to the LDCs. This report includes information on the status of formulation and implementation of national adaptation plans in the LDCs; ongoing activities of the LEG, including the development of technical guidance to support the LDCs in formulating and implementing national adaptation plans; the integration of a gender perspective into the work of the LEG; and the collaboration of the LEG with other UNFCCC constituted bodies and relevant organizations in providing support to the LDCs.