# EDGAR Filing Document

**Accession Number:** 0001939937
**File Stem:** 0001683168-23-000619
**Filing Date:** 2023-2
**Character Count:** 2684
**Document Hash:** 4e6813bb80676d59610eaf6d620f3e8f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001683168-23-000619.hdr.sgml**: 20230314

**ACCESSION NUMBER**: 0001683168-23-000619

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230207

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** L A M Y
- **CENTRAL INDEX KEY:** 0001939937
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-EDUCATIONAL SERVICES [8200]
- **IRS NUMBER:** 372039216
- **STATE OF INCORPORATION:** WY
- **FISCAL YEAR END:** 0531

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** BARDSLEY LANE
- **STREET 2:** 10 SEXTONS HOUSE
- **CITY:** LONDON
- **STATE:** X0
- **ZIP:** SE10 9RQ
- **BUSINESS PHONE:** 657-315-8312

**MAIL ADDRESS:**
- **STREET 1:** BARDSLEY LANE
- **STREET 2:** 10 SEXTONS HOUSE
- **CITY:** LONDON
- **STATE:** X0
- **ZIP:** SE10 9RQ

L A M Y<br>201 Allen St.

Unit 10104

New York, NY 10002

657-315-8312

lamy@twoplus1.live

<br> February 7, 2023

**<u>VIA EDGAR</u>**

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

<br> Attention: Division of Corporation Finance Office of Trade & Services

---

| | |
|:---|:---|
| **Re:** | **L A M Y**<br> **Registration Statement on Form S-1**<br> **Filed July 27, 2022**<br> **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.

***<u>Amendment No. 6 to Registration Statement on Form S-1</u>***

***<u>General</u>***

**1.**  ***Please file the October 11, 2022 loan agreement as an exhibit. Refer to Item 601(b)(10) of Regulation S-K.<br>*** <br> In response to the Staff's comment, the Company informs the Staff it has now filed the requested loan agreement as an exhibit,
 in line with the Item 601(b)(10) of Regulation S-K. ****** <br>  <br> Should the Staff have any additional questions or comments regarding the foregoing, please do not hesitate
 to contact the Company at their earliest convenience.  **** ** 

---

| |
|:---|
| Sincerely, |
| **L A M Y** |
| /s/ Dwight Witmer |

---