LAM LIANG CORP.
                      #2202 The Lakes, 123 Rachidapisek Road
                             Bangkok 10110 Thailand
                                 (661) 612-1601


April 10, 2005

Raj Rajan, Staff Accountant
Division of Corporation Finance
U.S. Securities and Exchange Commission
450 Fifth Street N.W.
Mail Stop 0511
Washington, D.C. 20549

RE:  Lam Liang Corp.
     From 8-K filed 3/14/2005
     File Number 333-121127


Dear Mr. Rajan:

In response to your letter of March 30, 2005, I herewith respectfully
submit the following responses, keyed to correspond to your enumerated
comments:

1.  Please see the amended second paragraph of Item 4 on page 1 of
the Form 8-K/A, filed April 11, 2005.

2.  Please see the amended fourth paragraph of Item 4 on page 1 of
the Form 8-K/A, filed April 11, 2005.

3.  Please see the updated Exhibit 16 letter from our former
accountant, indicating he agrees with the Item 304 disclosures made
in this amended Form 8-K/A filing.

Registrant hereby acknowledges that:

- -  the Registrant is responsible for the adequacy and accuracy of
   the disclosures in this filing;

- -  staff comments or changes to the disclosures in response to
   staff comments do not foreclose the Commission from taking any
   action with respect to the filing; and

- -  the Registrant may not assert staff comments as a defense in any
   proceeding initiated by the Commission or any person under the
   federal securities laws of the United States.

Thank you for your kind cooperation and assistance in the review of
our filing. If you have any further questions, please contact the
undersigned or our legal counsel, Michael M. Kessler, Esq.

Sincerely,

/s/ Dr. Anchana Chayawatana
President & CEO


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