LAMPERD LESS LETHAL INC.
1200 Michener Road
Sarnia, Ontario N7T 7H8
Canada
Phone: (519) 344-4445
August 14, 2006
Securities and Exchange Commission
Division of Corporate Finance
100 F Street North East
Mailstop 4561
Washington, DC 20549
Attention: | Jeffrey Gordon, Staff Accountant |
Dear Sirs:
Re: Lamperd Less Lethal Inc. (the “Company”) |
| In connection with your letter of August 10, 2006, we acknowledge that: |
| • | the Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
| • | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
| • | the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
We trust you will find the foregoing to be in order. Please do not hesitate to contact the undersigned should you have any questions in this regard.
Yours truly,
LAMPERD LESS LETHAL INC.
Per:
/s/ Barry Lamperd
Barry Lamperd
President and Director
