Lion Lam Diamond Inc.,
14520 Memorial Dr, Suite 206
Houston, Texas 77079
Re: Lion Lam Diamond Inc.,
Item 4.01 Form 8-K
Filed August 20, 2013
File No: 333-172112
August 26, 2013
Dear Ms. Meadows,
In response to your comment letter dated August 22, 2013. The Company has timely filed an amended 8K and briefly discussed the issue for re-audit.
Sincerely yours,
/s/ Cai Yu
Chief Executive Officer/ Chief Financial Officer