Correspondence 0001683168-22-008336 from L A M Y (LMMY) (CIK 0001939937) (LMMY)
L A M Y (LMMY) (CIK 0001939937)
Date: Dec. 9, 2022 · CIK: 0001939937 · Accession: 0001683168-22-008336
AI Filing Summary & Sentiment
File numbers found in text: 333-266341
Letter
L A M Y
201 Allen St.
Unit
New York, NY 10002
657-315-8312
lamy@twoplus1.live
December 9, 2022
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention:
Division of Corporation Finance
Office of Trade & Services
Re:
L A M Y
Registration Statement on Form S-1
Filed July 27, 2022
File No. 333-266341
Ladies and Gentlemen:
We are submitting this letter in response to comments from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) received by electronic mail dated December 6, 2022, relating to the Company's Registration Statement on Form S-1/A, filed with the Commission on November 29, 2022 (the “Registration Statement”). Herewith, Amendment No. 4 to the Registration Statement (“Amendment No. 4”) is being filed in response to the Commission's comments on the Registration Statement. The numbered paragraphs below correspond to the numbered comments in the Staff's letter, and the Staff’s comments are presented in bold italics.
Amendment No. 3 to Registration Statement on Form S-1
Management's Discussion and Analysis and Plan of Operations
Liquidity and Capital Resources, page 22
1. Please provide a discussion that explains the fluctuations in your results of operations. Refer to Item 303(b)(2) of Regulation S-K.
In response to the Staff’s comment, the Company has revised the disclosure in question accordingly.
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 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.
In response to the Staff’s comment, non-cash transactions have been removed from financing cash in-flows and investing cash out-flows.
Should the Staff have any additional questions or comments regarding the foregoing, please do not hesitate to contact us at lamy@twoplus1.live.
Sincerely,
L A M Y
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filename1.htm
L
A M Y
201 Allen St.
Unit
10104
New
York, NY 10002
657-315-8312
lamy@twoplus1.live
December
9, 2022
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention:
Division of Corporation Finance
Office of Trade & Services
Re:
L A M Y
Registration Statement on Form S-1
Filed July 27, 2022
File No. 333-266341
Ladies and Gentlemen:
We are submitting this letter in response to comments
from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”)
received by electronic mail dated December 6, 2022, relating to the Company's Registration Statement on Form S-1/A, filed with the Commission
on November 29, 2022 (the “Registration Statement”). Herewith, Amendment No. 4 to the Registration
Statement (“Amendment No. 4”) is being filed in response to the Commission's comments on the Registration
Statement. The numbered paragraphs below correspond to the numbered comments in the Staff's letter, and the Staff’s comments are
presented in bold italics.
Amendment No. 3 to Registration Statement on Form S-1
Management's Discussion and Analysis and Plan of Operations
Liquidity and Capital Resources, page 22
1. Please provide a discussion
that explains the fluctuations in your results of operations. Refer to Item 303(b)(2) of Regulation S-K.
In
response to the Staff’s comment, the Company has revised the disclosure in question accordingly.
1
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 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.
In response to the Staff’s comment, non-cash transactions have been removed from financing cash in-flows
and investing cash out-flows.
Should the Staff have any additional questions or comments regarding the foregoing, please do not hesitate to contact us at lamy@twoplus1.live.
Sincerely,
L A M Y
/s/ Dwight Witmer
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