SEC Comment Letter 0000000000-22-013458 to L A M Y (LMMY) (CIK 0001939937) (LMMY)
L A M Y (LMMY) (CIK 0001939937)
Date: Dec. 14, 2022 · CIK: 0001939937 · Accession: 0000000000-22-013458
AI Filing Summary & Sentiment
File numbers found in text: 333-266341
Letter
United States securities and exchange commission logo December 14, 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. 4 to Registration Statement on Form S-1 Filed December 12, 2022 File No. 333-266341 Dear Dwight Witmer: We have reviewed your amended registration statement and have the following comment. In our comment, 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 comment applies 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 this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our December 6, 2022 letter. Amendment No. 4 to Registration Statement on Form S-1 Report of Independent Registered Public Accounting Firm, page F-2 1.We note the changes you made in response to comment 2. Please obtain and file an audit report that reflects the restatement. In addition, provide a disclosure of the nature and the impact of the error. Refer to ASC 250-10-50-7.
FirstName LastNameDwight Witmer Comapany NameL A M Y December 14, 2022 Page 2 FirstName LastName Dwight Witmer L A M Y December 14, 2022 Page 2 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 14, 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. 4 to Registration Statement on Form S-1
Filed December 12, 2022
File No. 333-266341
Dear Dwight Witmer:
We have reviewed your amended registration statement and have the following
comment. In our comment, 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 comment applies 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 this comment, we may have additional comments. Unless we note
otherwise, our references to prior comments are to comments in our December 6, 2022 letter.
Amendment No. 4 to Registration Statement on Form S-1
Report of Independent Registered Public Accounting Firm, page F-2
1.We note the changes you made in response to comment 2. Please obtain and file an audit
report that reflects the restatement. In addition, provide a disclosure of the nature and the
impact of the error. Refer to ASC 250-10-50-7.
FirstName LastNameDwight Witmer
Comapany NameL A M Y
December 14, 2022 Page 2
FirstName LastName
Dwight Witmer
L A M Y
December 14, 2022
Page 2
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