Correspondence 0001683168-22-008601 from L A M Y (LMMY) (CIK 0001939937) (LMMY)
L A M Y (LMMY) (CIK 0001939937)
Date: Dec. 22, 2022 · CIK: 0001939937 · Accession: 0001683168-22-008601
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 22, 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 14, 2022, relating to the Company's Registration Statement on Form S-1/A, filed with the Commission on December 12, 2022 (the “Registration Statement”). Herewith, Amendment No. 5 to the Registration Statement (“Amendment No. 5”) 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. 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.
In response to the Staff’s comment, the Company has revised the report and disclosure in question accordingly.
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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L A M Y
201 Allen St.
Unit
10104
New
York, NY 10002
657-315-8312
lamy@twoplus1.live
December 22, 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 14, 2022, relating to the Company's Registration Statement on Form S-1/A, filed with the Commission
on December 12, 2022 (the “Registration Statement”). Herewith, Amendment No. 5 to the Registration
Statement (“Amendment No. 5”) 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. 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.
In response to the Staff’s comment, the Company has revised
the report and disclosure in question accordingly.
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