February 6, 2012
Filed VIA EDGAR
Securities and Exchange Commission Washington, D.C. 20549
Division of Corporate Finance
Att: Ramin Olson or Lilyanna Peyser, Staff Attorneys
Dear Mr. Olson or Ms. Peyser:
Re: Lion Lam Diamond Inc.,
Amendment No.8 to Registration Statement on Form S-1
Filed December 13, 2011, File No: 333-172112
Pursuant to Rule8-08 of Regulation S-X, we are required to provided our updated financial statements. Please see our amendment No.9 with updated financials and
auditor's consent.
If you have further questions, please contact our attorney at: Idris Ayeni, Esq.,
2700 Woodland Park Drive #415
Houston, Texas 77082
Tel: (832) 463-0518 Fax: (832) 504-9574
Thank you for your attention.
Lion Lam Diamond Inc,
/s/ David Lam
CEO/CFO