Reply Attention of | William L. Macdonald |
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Direct Tel. | 604.643.3118 |
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EMail Address | wlm@cwilson.com |
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Our File No. | 30929-1 / D/LVK/889768.1 | |||
August 14, 2006
Securities and Exchange Commission
Division of Corporate Finance
100 F Street North East
Mailstop 4561
Washington, DC 20549
Attention: | Mr. Jeffrey Gordon |
Staff Accountant
Dear Mr. Gordon:
Re: Lamperd Less Lethal Inc. (the “Company”) |
Thank you for your letter of August 10, 2006 with your comments on the Company's filings. For your ease of reference, our responses to your comments are numbered in a corresponding manner:
Form 8-K filed August 9, 2006
1. | The Company has filed an amended Form 8-K/A stating that the former accountant was dismissed on July 26, 2006. |
2. | An updated Exhibit 16 letter from Mintz and Partners LLP has been filed with the amended Form 8-K/A. |
3. | We have been advised that the Company’s proposed auditors, Barber & Associates, have in fact applied for PCAOB registration. The application is being processed by Caroline Luutu at the PCAOB. |
As requested, we enclose the Company’s letter acknowledging responsibility for the accuracy and adequacy of the disclosure in the filing. The letter has also been filed on Edgar.
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Some lawyers at Clark Wilson LLP practice through law corporations.
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We look forward to the receipt of any further comments which you may have in regard to the Amended Form 8-K. Should you have any questions, please do not hesitate to contact the writer.
Yours truly,
CLARK WILSON LLP
Per: /s/ William L. Macdonald
William L. Macdonald
WLM/lvk
Encls.