LIGHTCOLLAR, INC.
PO Bo 973, #264
3rd Ave., West
Unity, Saskatchewan, S0K 4LO
__________________________________________________________________________
VIA EDGAR CORRESPONDENCE ONLY
June 14, 2012
US Securities and Exchange Commission
Division of Corporation Finance
100 F Street NE
Washington, DC 20549
Re:
Lightcollar, Inc.
Post-effective Amendment No. 1
Filed June 19, 2012
File No. 333-174759
Division of Corporation Finance:
Lightcoller, Inc. (the “Company”) is filing through EDGAR and pursuant to the provisions of Regulation S-T the above-identified post-effective amendment. The post-effective amendment has been updated to extend the offering period until December 31, 2012.
On behalf of the Company, I request your prompt attention to this post-effective amendment. The Company desires that the post-effective amendment becomes effective by June 19, 2012.
Please feel free to call the Company at (306) 228-3262, or the Company’s corporate counsel, Robert J. Burnett, at (509) 252-5066, if there is anything that can be done to facilitate your review of this post-effective amendment. Thank you for your prompt attention to this matter.
Sincerely,
LIGHTCOLLAR, INC.
/s/ Colin Mills
Colin Mills, President Secretary, Treasurer,
Director, Principal Executive Officer,
Principal Financial Officer, Principal
Accounting Officer
