# EDGAR Filing Document

**Accession Number:** 0001939937
**File Stem:** 0000000000-23-000099
**Filing Date:** 2023-1
**Character Count:** 6726
**Document Hash:** 917f52a56d506ba0c66f130049be4691
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000099.hdr.sgml**: 20230314

**ACCESSION NUMBER**: 0000000000-23-000099

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230104

**FILED FOR**: 

**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:** UPLOAD

**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

## Text-Extract

```

United States securities and exchange commission logo

                               January 4, 2023

       Dwight Witmer
       Chief Executive Officer
       LAMY
       201 Allen St.
       Unit 10104
       New York, NY 10002

                                                        Re: L A M Y
                                                            Amendment No. 5 to
Registration Statement on Form S-1
                                                            Filed December 22,
2022
                                                            File No. 333-266341

       Dear Dwight Witmer:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
December 14, 2022 letter.

       Amendment No. 5 to Registration Statement on Form S-1

       Report of Independent Registered Public Accounting Firm, page F-2

   1.                                                   We note the changes
made in response to our comment. However, the audit report does
                                                        not fully reflect the
restatement as requested. Please obtain and file an audit report with
                                                        an explanatory
paragraph that recognizes the correction in your cash-flow statement.
                                                        Refer to paragraph 9 of
AS 2820.
 Dwight Witmer
FirstName
L A M Y LastNameDwight Witmer
Comapany
January    NameL A M Y
        4, 2023
January
Page 2 4, 2023 Page 2
FirstName LastName
Note 11 - Restatement (Revision) in Previously Issued Financial Statements,
page F-11

2.       The disclosure you provided in response to our comment herein does not
appear to fully
         describe the nature of your restatement. In this regard, you state
that no numerical
         amendment was made. However, you previously overstated net cash used
in investing
         activities and net cash provided by financing activities by $44,100.
Please revise the
         disclosure to describe the correction of your errors.
       You may contact Keira Nakada at 202-551-3659 or Joel Parker at
202-551-3651 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Nicholas Nalbantian at 202-551-7470 or Donald Field at 202-551-3680
with any other
questions.

                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of Trade &
Services
cc:      Robert Zepfel

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

January 4, 2023

Dwight Witmer  
Chief Executive Officer  
L A M Y  
201 Allen St.  
Unit 10104  
New York, NY 10002

# **Re: L A M Y**  
**Amendment No. 5 to Registration Statement on Form S-1**  
**Filed December 22, 2022**  
**File No. 333-266341**

Dear Dwight Witmer:

We have reviewed your amended registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.

After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our December 14, 2022 letter.

# Amendment No. 5 to Registration Statement on Form S-1

# Report of Independent Registered Public Accounting Firm, page F-2

1. We note the changes made in response to our comment. However, the audit report does not fully reflect the restatement as requested. Please obtain and file an audit report with an explanatory paragraph that recognizes the correction in your cash-flow statement. Refer to paragraph 9 of AS 2820.

Dwight Witmer
L A M Y
January 4, 2023
Page 2

Note 11 - Restatement (Revision) in Previously Issued Financial Statements, page F-11

2. The disclosure you provided in response to our comment herein does not appear to fully describe the nature of your restatement. In this regard, you state that no numerical amendment was made. However, you previously overstated net cash used in investing activities and net cash provided by financing activities by $44,100. Please revise the disclosure to describe the correction of your errors.

You may contact Keira Nakada at 202-551-3659 or Joel Parker at 202-551-3651 if you have questions regarding comments on the financial statements and related matters. Please contact Nicholas Nalbantian at 202-551-7470 or Donald Field at 202-551-3680 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Trade & Services

cc: Robert Zepfel