PARSONS/BURNETT/BJORDAHL/HUME LLP
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ATTORNEYS
Robert J. Burnett
rburnett@pblaw.biz
VIA EDGAR CORRESPONDENCE
August 24, 2011
James Allegretto
Senior Assistant Chief Accountant
US Securities and Exchange Commission
Division of Corporation Finance
100 F Street NE
Washington, DC 20549
Re: Lightcollar, Inc.
Amendment No. 2 to Registration Statement on Form S-1
Filed July 27, 2011
File No. 333-174759
Dear Mr. Allegretto:
Pursuant to my August 12, 2011 telephone conversation with Lisa Kohl of your office, we hereby submit Amendment Number 3 to the Form S-1filing of Lightcollar, Inc., a Nevada corporation ("Lightcollar" or the "Company") filed on July 27, 2011.
This amendment contains updated (and unaudited) financial statements of the Company for the three (3) months ended June 30, 2011 as well as appropriate edits related to the updated financials. Please contact this office with any further comments or questions. We are filing the redlined version and this letter on EDGAR correspondence. Please send any further comments directly to me electronically or via facsimile, so I may assist Lightcollar in a prompt response. If the SEC has no further comments, we expect to file a request for acceleration of the effective date.
Thank you in advance for your courtesies.
Very truly yours,
PARSONS/BURNETT/BJORDAHL/HUME, LLP
/s/ Robert J. Burnett
Robert J. Burnett
RJB:rjb
505 W. Riverside Avenue, Suite 500, Spokane, WA 99201 T (509) 252-5066 F (509) 252-5067 www.pblaw.biz
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