The Notice for Form 1-A Qualification LEMONT INC CIK: 0001617216 61-12 228th Street, 1st Fl Bayside, NY11364June 16, 2015VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549 Attention: Rahul Patel, Attorney-Advisor Erin E Martin, Senior Counsel Sonia Gupta Barros, Assistant Director Re: Lemont Inc Offering Statement on Form 1-A File No. 024-10437 Form 1-A start to be qualification. The following content is a written statement from the company acknowledging that: should the Commission or the staff, acting pursuant to delegated authority, issue a qualification order, it does not foreclose the Commission from taking any action with respect to the filing; the action of the Commission or the staff, acting pursuant to delegated authority, in issuing a qualification order, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and the company may not assert staff comments and the qualification order as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Wanjun Xie Wanjun Xie President Lemont Inc Date: June 16, 2015 |