Correspondence 0001683168-23-000404 from L A M Y (LMMY) (CIK 0001939937) (LMMY)
L A M Y (LMMY) (CIK 0001939937)
Date: Jan. 30, 2023 · CIK: 0001939937 · Accession: 0001683168-23-000404
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
January 30, 2023
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 January 4, 2023, relating to the Company's Registration Statement on Form S-1/A, filed with the Commission on December 22, 2022 (the “Registration Statement”). Herewith, Amendment No. 6 to the Registration Statement (“Amendment No. 6”) 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. 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.
In response to the Staff’s comment, the audit report has been revised and submitted accordingly.
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.
In response to the Staff’s comment, the Company has revised the disclosure to describe the correction of our errors.
The Company informs the Staff, it has also included its financial quarter information for the period ending November 30, 2022.
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
January 30, 2023
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 January 4, 2023, relating to the Company's Registration Statement on Form S-1/A, filed with the Commission on December 22, 2022 (the “Registration Statement”). Herewith, Amendment
No. 6 to the Registration Statement (“Amendment No. 6”) 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. 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.
In response to the Staff’s comment, the audit report has been revised and submitted accordingly.
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.
In response to the Staff’s comment, the Company has revised the disclosure to describe the correction of our errors.
The Company informs the Staff, it has also included its financial quarter information for the period ending November 30, 2022.
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
2