SEC Comment Letter 0000000000-22-013127 to L A M Y (LMMY) (CIK 0001939937) (LMMY)
L A M Y (LMMY) (CIK 0001939937)
Date: Dec. 6, 2022 · CIK: 0001939937 · Accession: 0000000000-22-013127
AI Filing Summary & Sentiment
File numbers found in text: 333-266341
Letter
United States securities and exchange commission logo December 6, 2022 Dwight Witmer Chief Executive Officer L A M Y 201 Allen St. Unit 10104 New York, NY 10002 Re:L A M Y Amendment No. 3 to Registration Statement on Form S-1 Filed November 29, 2022 File No. 333-266341 Dear Dwight Witmer: We have reviewed your amended registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our November 21, 2022 letter. Amendment No. 3 to Registration Statement on Form S-1 Management's Discussion and Analysis and Plan of Operations Results of Operations, page 23 1.Please provide a discussion that explains the fluctuations in your results of operations. Refer to Item 303(b)(2) of Regulation S-K. Statements of Cash flows (Restated), page F-6 2.We note your response to comment 4. The journal entries provided show cash received from a financing and cash paid for assets. If that is the case, please remove your conflicting disclosure of non-cash investing and financing activities on page F-6 and
FirstName LastNameDwight Witmer Comapany NameL A M Y December 6, 2022 Page 2 FirstName LastName Dwight Witmer L A M Y December 6, 2022 Page 2 revise your description of the transactions on page F-10 so that it does not imply that these were non-cash transactions. If you did not directly receive cash or pay cash for these transactions, please remove them from your financing cash in-flows and investing cash out-flows. Refer to ASC 230-10-10-1, 50-3, and 50-4. You may contact Keira Nakada at 202-551-3659 or Joel Parker at 202-551-3651 if you have questions regarding comments on the financial statements and related matters. Please contact Nicholas Nalbantian at 202-551-7470 or Donald Field at 202-551-3680 with any other questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Robert Zepfel
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United States securities and exchange commission logo
December 6, 2022
Dwight Witmer
Chief Executive Officer
L A M Y
201 Allen St.
Unit 10104
New York, NY 10002
Re:L A M Y
Amendment No. 3 to Registration Statement on Form S-1
Filed November 29, 2022
File No. 333-266341
Dear Dwight Witmer:
We have reviewed your amended registration statement and have the following
comments. In some of our comments, we may ask you to provide us with information so we
may better understand your disclosure.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information you
provide in response to these comments, we may have additional comments. Unless we note
otherwise, our references to prior comments are to comments in our November 21, 2022 letter.
Amendment No. 3 to Registration Statement on Form S-1
Management's Discussion and Analysis and Plan of Operations
Results of Operations, page 23
1.Please provide a discussion that explains the fluctuations in your results of operations.
Refer to Item 303(b)(2) of Regulation S-K.
Statements of Cash flows (Restated), page F-6
2.We note your response to comment 4. The journal entries provided show cash received
from a financing and cash paid for assets. If that is the case, please remove your
conflicting disclosure of non-cash investing and financing activities on page F-6 and
FirstName LastNameDwight Witmer
Comapany NameL A M Y
December 6, 2022 Page 2
FirstName LastName
Dwight Witmer
L A M Y
December 6, 2022
Page 2
revise your description of the transactions on page F-10 so that it does not imply that these
were non-cash transactions. If you did not directly receive cash or pay cash for these
transactions, please remove them from your financing cash in-flows and investing cash
out-flows. Refer to ASC 230-10-10-1, 50-3, and 50-4.
You may contact Keira Nakada at 202-551-3659 or Joel Parker at 202-551-3651 if you
have questions regarding comments on the financial statements and related matters. Please
contact Nicholas Nalbantian at 202-551-7470 or Donald Field at 202-551-3680 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Robert Zepfel