SecProbe.io

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 0511
March 30, 2005

Dr. Anchana Chayawatana
President and CEO
Lam Liang Corporation
# 2202 The Lakes
123 Rachidapisek Road
Bangkok
10110
Thailand

Re:	Form 8-K filed 3/14/2005
	File No. 333-121127

Dear Dr. Chayawatana:

	We have reviewed your filing and have the following comments.
Where indicated, we think you should revise your document in
response
to these comments.  If you disagree, we will consider your
explanation as to why our comment is inapplicable or a revision is
unnecessary.  In some of our comments, we may ask you to provide
us
with supplemental information so we may better understand your
disclosure.  After reviewing this information, we may or may not
raise additional comments.

	Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or any other aspect
of
our review.  Feel free to call the applicable staff person at the
telephone number listed at the end of this letter.

1. We note the audit report on the financial statements filed with
the Commission covered the period from October 12, 2004
(inception)
to October 31, 2004 and is modified as to uncertainty regarding
the
Registrant`s ability to continue as a going concern.  However,
your
disclosures refer to the audit report for the financial statements
for the year ended December 31, 2003.  Please revise and include
disclosures of uncertainty regarding the Registrant`s ability to
continue as a going concern contained in the accountant`s report.
Refer to Item 304(a) (1) (ii) of Regulation S-B.

2. Please revise to include disclosures regarding existence of any
disagreements with the former accountant to cover the period
through
the date of resignation as required by Item 304(a)(1)(iv)(A) of
Regulation S-B.

3. To the extent that you amend the Form 8-K to comply with our
comments, please obtain and file an updated Exhibit 16 letter from
the former accountants stating whether the accountant agrees with
your Item 304 disclosures, or the extent to which the accountant
does
not agree.

           Please file your supplemental response and amendment
via
EDGAR in response to these comments within 5 business days after
the
date of this letter.  Please contact the staff immediately if you
require longer than 5 business days to respond.

      We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing reviewed by the staff to
be
certain that they have provided all information investors require
for
an informed decision.  Since the registrant and its management are
in
possession of all facts relating to a registrant`s disclosure,
they
are responsible for the accuracy and adequacy of the disclosures
they
have made.

      In connection with responding to our comments, please
provide,
in writing, a statement from the registrant acknowledging that:
* the registrant is responsible for the adequacy and accuracy of
the
disclosure in the filing;
* staff comments or changes to disclosure in response to staff
comments do not foreclose the Commission from taking any action
with
respect to the filing; and
* the registrant may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

             In addition, please be advised that the Division of
Enforcement has access to all information you provide to the staff
of
the Division of Corporation Finance in our review of your filing
or
in response to our comments on your filing.

             Direct any questions regarding this letter to Raj
Rajan
at 202.942.1941.

						Sincerely,

						Raj Rajan
						Staff Accountant
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0306

         DIVISION OF
CORPORATION FINANCE

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