L A M Y
201 Allen St.
Unit 10104
New York, NY 10002
657-315-8312
lamy@twoplus1.live
February 7, 2023
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: | Division of Corporation Finance Office of Trade & Services |
Re: | L A M Y Registration Statement on Form S-1 Filed July 27, 2022 File No. 333-266341 |
Ladies and Gentlemen:
We are submitting this letter in response to comments from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) received by electronic mail dated February 6, 2023, relating to the Company's Registration Statement on Form S-1/A, filed with the Commission on January 30, 2023 (the “Registration Statement”). Herewith, Amendment No. 7 to the Registration Statement (“Amendment No. 7”) is being filed in response to the Commission's comments on the Registration Statement. The numbered paragraphs below correspond to the numbered comments in the Staff's letter, and the Staff’s comments are presented in bold italics.
Amendment No. 6 to Registration Statement on Form S-1
General
1. | Please file the October 11, 2022 loan agreement as an exhibit. Refer to Item 601(b)(10) of Regulation S-K.
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Sincerely, | |
L A M Y | |
/s/ Dwight Witmer |