SEC Comment Letter 0000000000-23-000099 to L A M Y (LMMY) (CIK 0001939937) (LMMY)
L A M Y (LMMY) (CIK 0001939937)
Date: Jan. 4, 2023 · CIK: 0001939937 · Accession: 0000000000-23-000099
AI Filing Summary & Sentiment
File numbers found in text: 333-266341
Letter
United States securities and exchange commission logo January 4, 2023 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. 5 to Registration Statement on Form S-1 Filed December 22, 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 December 14, 2022 letter. Amendment No. 5 to Registration Statement on Form S-1 Report of Independent Registered Public Accounting Firm, page F-2 1.We note the changes made in response to our comment. However, the audit report does not fully reflect the restatement as requested. Please obtain and file an audit report with an explanatory paragraph that recognizes the correction in your cash-flow statement. Refer to paragraph 9 of AS 2820.
FirstName LastNameDwight Witmer Comapany NameL A M Y January 4, 2023 Page 2 FirstName LastName Dwight Witmer L A M Y January 4, 2023 Page 2 Note 11 - Restatement (Revision) in Previously Issued Financial Statements, page F-11 2.The disclosure you provided in response to our comment herein does not appear to fully describe the nature of your restatement. In this regard, you state that no numerical amendment was made. However, you previously overstated net cash used in investing activities and net cash provided by financing activities by $44,100. Please revise the disclosure to describe the correction of your errors. 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
January 4, 2023
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. 5 to Registration Statement on Form S-1
Filed December 22, 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 December 14, 2022 letter.
Amendment No. 5 to Registration Statement on Form S-1
Report of Independent Registered Public Accounting Firm, page F-2
1.We note the changes made in response to our comment. However, the audit report does
not fully reflect the restatement as requested. Please obtain and file an audit report with
an explanatory paragraph that recognizes the correction in your cash-flow statement.
Refer to paragraph 9 of AS 2820.
FirstName LastNameDwight Witmer
Comapany NameL A M Y
January 4, 2023 Page 2
FirstName LastName
Dwight Witmer
L A M Y
January 4, 2023
Page 2
Note 11 - Restatement (Revision) in Previously Issued Financial Statements, page F-11
2.The disclosure you provided in response to our comment herein does not appear to fully
describe the nature of your restatement. In this regard, you state that no numerical
amendment was made. However, you previously overstated net cash used in investing
activities and net cash provided by financing activities by $44,100. Please revise the
disclosure to describe the correction of your errors.
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