# EDGAR Filing Document

**Accession Number:** 0001939937
**File Stem:** 0001683168-23-000702
**Filing Date:** 2023-2
**Character Count:** 1691
**Document Hash:** c8609d631135fcaf8d5fe0bd70e497bf
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001683168-23-000702.hdr.sgml**: 20230314

**ACCESSION NUMBER**: 0001683168-23-000702

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230209

**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

201 Allen Street, Unit 10104

New York City, New York 10002

February 9, 2023

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

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,<br>L A M Y<br>*<u>/s/ Dwight Witmer</u>* <br> Dwight Witmer<br> Director, CEO and CFO<br>