diff --git a/src/pleiades/sammy/parameters/last.py b/src/pleiades/sammy/parameters/last.py
new file mode 100644
index 0000000..db6d5ab
--- /dev/null
+++ b/src/pleiades/sammy/parameters/last.py
@@ -0,0 +1,56 @@
+#!/usr/bin/env python
+"""Parser for SAMMY's Last Card parameters.
+
+Format specification from Table VI B.2:
+There are three alternative Last Card formats:
+
+1. Last A: COVAR matrix in binary form
+2. Last B: EXPLI (explicit uncertainties and correlations)
+3. Last C: RELAT (relative uncertainties)
+4. Last D: PRIOR (prior uncertainties in key word format)
+
+Multiple Last Card formats can be used together except for Last A.
+"""
+
+from typing import List
+
+from pydantic import BaseModel
+
+
+class LastParameters(BaseModel):
+    """Placeholder for Last Card parameters.
+
+    This class needs to be implemented to handle the various Last Card formats:
+    - Last A: Binary covariance matrix
+    - Last B: Explicit uncertainties and correlations
+    - Last C: Relative uncertainties
+    - Last D: Prior uncertainties in keyword format
+
+    Note:
+        Last A cannot be combined with other formats.
+        Last B, C, and D can be used together.
+    """
+
+    @classmethod
+    def from_lines(cls, lines: List[str]) -> "LastParameters":
+        """Parse Last Card parameters from input lines.
+
+        Args:
+            lines: List of input lines
+
+        Raises:
+            NotImplementedError: This feature needs to be implemented
+        """
+        raise NotImplementedError("Last Card parsing not yet implemented")
+
+    def to_lines(self) -> List[str]:
+        """Convert parameters to fixed-width format lines.
+
+        Raises:
+            NotImplementedError: This feature needs to be implemented
+        """
+        raise NotImplementedError("Last Card formatting not yet implemented")
+
+
+if __name__ == "__main__":
+    print("This card is not used in PLEIADES at the moment.")
diff --git a/tests/unit/pleiades/sammy/parameters/test_last.py b/tests/unit/pleiades/sammy/parameters/test_last.py
new file mode 100644
index 0000000..338b41a
--- /dev/null
+++ b/tests/unit/pleiades/sammy/parameters/test_last.py
@@ -0,0 +1,91 @@
+#!/usr/bin/env python
+"""Unit tests for Last Card parameter parsing."""
+
+import pytest
+
+from pleiades.sammy.parameters.last import LastParameters
+
+
+class TestLastParameters:
+    """Test suite for Last Card parameter parsing.
+
+    These tests serve as a placeholder and specification for the
+    needed implementation of Last Card parsing.
+    """
+
+    @pytest.fixture
+    def valid_last_a_lines(self):
+        """Sample valid Last A (COVAR) format lines."""
+        return [
+            "COVARiance matrix is in binary form in another file",
+        ]
+
+    @pytest.fixture
+    def valid_last_b_lines(self):
+        """Sample valid Last B (EXPLI) format lines."""
+        return [
+            "EXPLIcit uncertainties and correlations follow",
+            # TODO: Add example format lines when implementing
+        ]
+
+    @pytest.fixture
+    def valid_last_c_lines(self):
+        """Sample valid Last C (RELAT) format lines."""
+        return [
+            "RELATive uncertainties follow",
+            # TODO: Add example format lines when implementing
+        ]
+
+    @pytest.fixture
+    def valid_last_d_lines(self):
+        """Sample valid Last D (PRIOR) format lines."""
+        return [
+            "PRIOR uncertainties follow in key word format",
+            # TODO: Add example format lines when implementing
+        ]
+
+    def test_unimplemented_parsing(self, valid_last_a_lines):
+        """Verify NotImplementedError is raised for parsing."""
+        with pytest.raises(NotImplementedError, match="not yet implemented"):
+            LastParameters.from_lines(valid_last_a_lines)
+
+    def test_unimplemented_formatting(self):
+        """Verify NotImplementedError is raised for formatting."""
+        params = LastParameters()
+        with pytest.raises(NotImplementedError, match="not yet implemented"):
+            params.to_lines()
+
+    @pytest.mark.skip(reason="Awaiting implementation")
+    def test_last_a_parsing(self, valid_last_a_lines):
+        """Test parsing of Last A (COVAR) format."""
+        _ = LastParameters.from_lines(valid_last_a_lines)
+        # TODO: Add assertions when implementing
+
+    @pytest.mark.skip(reason="Awaiting implementation")
+    def test_last_b_parsing(self, valid_last_b_lines):
+        """Test parsing of Last B (EXPLI) format."""
+        _ = LastParameters.from_lines(valid_last_b_lines)
+        # TODO: Add assertions when implementing
+
+    @pytest.mark.skip(reason="Awaiting implementation")
+    def test_last_c_parsing(self, valid_last_c_lines):
+        """Test parsing of Last C (RELAT) format."""
+        _ = LastParameters.from_lines(valid_last_c_lines)
+        # TODO: Add assertions when implementing
+
+    @pytest.mark.skip(reason="Awaiting implementation")
+    def test_last_d_parsing(self, valid_last_d_lines):
+        """Test parsing of Last D (PRIOR) format."""
+        _ = LastParameters.from_lines(valid_last_d_lines)
+        # TODO: Add assertions when implementing
+
+    @pytest.mark.skip(reason="Awaiting implementation")
+    def test_last_a_exclusive(self, valid_last_a_lines, valid_last_b_lines):
+        """Test that Last A cannot be combined with other formats."""
+        combined_lines = valid_last_a_lines + valid_last_b_lines
+        with pytest.raises(ValueError, match="Last A cannot be combined"):
+            LastParameters.from_lines(combined_lines)
+
+
+if __name__ == "__main__":
+    pytest.main(["-v", __file__])