CORRESP 1 filename1.htm Lightcolar Acceleration Request Ltr.

LIGHTCOLLAR, INC.

PO Bo 973, #264

3rd Ave., West

Unity, Saskatchewan, S0K 4LO

__________________________________________________________________________



VIA EDGAR CORRESPONDENCE ONLY


June 14, 2012


US Securities and Exchange Commission

Division of Corporation Finance

100 F Street NE

Washington, DC 20549


Re:

Lightcollar, Inc.

Post-effective Amendment No. 1

Filed June 19, 2012

File No. 333-174759


Division of Corporation Finance:


Lightcoller, Inc. (the “Company”) is filing through EDGAR and pursuant to the provisions of Regulation S-T the above-identified post-effective amendment.  The post-effective amendment has been updated to extend the offering period until December 31, 2012.


On behalf of the Company, I request your prompt attention to this post-effective amendment.  The Company desires that the post-effective amendment becomes effective by June 19, 2012.


Please feel free to call the Company at (306) 228-3262, or the Company’s corporate counsel, Robert J. Burnett, at (509) 252-5066, if there is anything that can be done to facilitate your review of this post-effective amendment.  Thank you for your prompt attention to this matter.


Sincerely,


LIGHTCOLLAR, INC.




/s/ Colin Mills

Colin Mills, President Secretary, Treasurer,

Director, Principal Executive Officer,

Principal Financial Officer, Principal

Accounting Officer