UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549



FORM 10-K/A



☒
  ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934



For the fiscal year ended May 31, 2023



☐
  TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934



For the transition period from ___________ to ___________



Commission File No. 333-266341





(Exact name of registrant as specified in its charter)

L A M Y

|Wyoming                                                        |  | 37-2039216                          
|-------------------------------------------------------------- |  | ------------------------------------
|(State or Other Jurisdiction of Incorporation or Organization) |  | (IRS Employer Identification Number)



|                                                           |  |                                                         
|---------------------------------------------------------- |  | --------------------------------------------------------
|201 Allen Street Unit 10104, New York City, New York 10002 |  | 8200                                                    
|(Address of principal executive offices)                   |  | (Primary Standard Industrial Classification Code Number)





(424)-465-0407



Registrant’s
telephone number, including area code:



Securities registered pursuant to Section 12(b) of the Act:



|Title of each class | Trading Symbol(s) | Name of each exchange on which registered
|------------------- | ----------------- | -----------------------------------------
|Common Stock        | N/A               | N/A                                      



Securities registered pursuant to Section 12(g) of the Act: None



Indicate by check mark whether the registrant is a well-known seasoned
issuer, as defined in Rule 405 of the Securities Act. Yes ☐   No
☒



Indicate by check mark if the registrant is not
required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes ☐
  No ☒



Indicate by check mark whether the registrant
(1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months
(or for shorter period that the registrant as required to file such reports), and (2) has been subject to such filing requirements for
the past 90 days. Yes ☒ No ☐



Indicate by check mark whether the registrant
has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405
of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes
☒   No ☐



Indicate by check mark whether the registrant
is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company.
See the definitions of “large accelerated filer,” “accelerated filer”, “smaller reporting company”,
and “emerging growth company” in Rule 12b-2 of the Exchange Act.



|Large accelerated filer ☐ | Accelerated filer ☐        
|------------------------- | ---------------------------
|Non-accelerated filer ☒   | Smaller reporting company ☒
|                          | Emerging Growth company ☒  



If an emerging growth company, indicate by
check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial
accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☒



Indicate by check mark whether the registrant
has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financial
reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or
issued its audit report. Yes ☒  No ☐



If securities are registered pursuant to Section
12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction
of an error to previously issued financial statements. ☐



Indicate by check mark whether any of those error
corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant’s
executive officers during the relevant recovery period pursuant to §240.10D-1(b). ☐



Indicate by check mark whether the registrant
is a shell company (as defined in Rule 12b-2 of the Act) Yes ☐   No
☒



As of May 31, 2023, the registrant had 7,777,000
shares of common stock issued and outstanding. No market value has been computed based upon the fact that no active trading market has
been established as of May 31, 2023.















EXPLANATORY
NOTE



This Amendment to Form
10-K is being filed solely to reassess the Report of Independent Registered Public Accounting Firm.







































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Report of Independent Registered Public Accounting Firm





|Bolko & Company | Accounting and Auditing Firm
|--------------- | ----------------------------
|                | 1825 NW Corporate Blvd, 110 
|                | Boca Raton,
Florida 33431   
|                |                             
|                |                             







To the Shareholders and Board of
Directors Lamy



We have audited the accompanying financial
statements of LAMY (“Company”), which comprise of balance sheet as of May 31, 2023, and the related statement of operations,
stockholders’ equity (deficit), and cash flow for the period then ended, and the related notes to the financial statements.



In our opinion, the financial statements
present fairly, in all material respects, the financial position of the Company as of May 31, 2023, and the results of its operations
and its cash flows for the period then ended, in conformity with accounting principles generally accepted in the United States.



Basis for Opinion



These financial statements and financial
highlights are the responsibility of the Company’s management. Our responsibility is to express an opinion on these financial statements
based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (“PCAOB”)
and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable
rules and regulations of the Securities and Exchange Commission and the PCAOB.



We conducted our audits in accordance
with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether
the financial statements and financial highlights are free of material misstatement, whether due to error or fraud. We were not engaged
to perform, an audit of its internal control over financial reporting. As part of our audits we are required to obtain an understanding
of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company’s
internal control over financial reporting. Accordingly, we express no such opinion.



An audit involves performing procedures to obtain audit
evidence about amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including
the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk
assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial
statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion
on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating
the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well
as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient
and appropriate to provide a basis for our audit opinion.



Going Concern

The accompanying financial statements
have been prepared assuming that the Lamy will continue as going concern. As discussed in Note 2 to the financial statements, Lamy has
suffered recurring losses from operations and has net capital deficiency that raises substantial doubt about the Company’s ability
to continue as a going concern. Management’s plans in regard to these matters are also described in Note 2.



The
financial statements do not include any adjustments that might result from the outcome of this uncertainty.





Bolko & Company



/s/ Bolko & Company



Certified Public Account





We have served as the Company’s auditor since
2023



October
15, 2023

Boca Raton, Florida













3







SIGNATURES



In accordance with the requirements of the Exchange Act, the registrant
caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.





|                        | L A M Y                                                         
|----------------------- | ----------------------------------------------------------------
|Dated:November 16, 2023 | By: /s/ Dwight Witmer                                           
|                        | Dwight Witmer,
Chief Executive Officer & Chief Financial Officer

























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