Correspondence 0001683168-23-000619 from L A M Y (LMMY) (CIK 0001939937) (LMMY)
L A M Y (LMMY) (CIK 0001939937)
Date: Feb. 7, 2023 · CIK: 0001939937 · Accession: 0001683168-23-000619
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File numbers found in text: 333-266341
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CORRESP
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L A M Y
201 Allen St.
Unit
10104
New
York, NY 10002
657-315-8312
lamy@twoplus1.live
February 7, 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 February 6, 2023, relating to the Company's Registration
Statement on Form S-1/A, filed with the Commission on January 30, 2023 (the “Registration
Statement”). Herewith, Amendment No. 7 to the Registration Statement (“Amendment
No. 7”) 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. 6 to Registration Statement on Form S-1
General
1.
Please file the October 11, 2022
loan agreement as an exhibit. Refer to Item 601(b)(10) of Regulation S-K.
In response to the Staff’s comment, the Company informs the Staff it has now filed the requested loan agreement as an exhibit,
in line with the Item 601(b)(10) of Regulation S-K.
Should the Staff have any additional questions or comments regarding the foregoing, please do not hesitate
to contact the Company at their earliest convenience.
Sincerely,
L A M Y
/s/ Dwight Witmer