Filed VIA EDGAR
Securities and Exchange Commission Washington, D.C. 20549
Division of Corporate Finance
Att: Mr. allegretto, Staff Accountant
March 5, 2012
Dear Mr. Allegretto, Staff Accountant
Re:Lion Lam Diamond Inc.,
Amendment No.13 to Registration Statement on Form S-1
Filed February 7, 2012 File No: 333-172112
Pursuant to your telephone requesting for an updated auditor's consent on February 27, 2012, we have attached our Amendment No.14 to the Registration Statement on Form S-1 with an updated auditor's consent.
If no more outstanding comments, we would like to request the Effectiveness of this pending S-1 registration statement. Thanks.
Lion Lam Diamond Inc.,
David Lam, CEO/CFO
Tel: 713-828-8305
e-mail: Davidlam135@yahoo.com