L A M Y
201 Allen Street, Unit 10104
New York City, New York 10002
February 9, 2023
VIA EDGAR
U.S. Securities & Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: | L A M Y | |
Registration Statement on Form S-1 | ||
File No. 333-266341 |
Ladies and Gentlemen:
In accordance with Rule 461 of the Securities Act of 1933, as amended, L A M Y (the “Company”) hereby respectfully requests that the effective date of the above-captioned Registration Statement (the “Filing”) be accelerated so that it will be declared effective at 12:00 p.m., Eastern Time, on Monday, February 13, 2023, or as soon thereafter as possible.
Very Truly Yours,
L A M Y
/s/ Dwight Witmer Dwight Witmer Director, CEO and CFO |