CORRESP 1 filename1.htm Lightcolar Acceleration Req W/D

LIGHTCOLLAR, INC.

PO Bo 973, #264

3rd Ave., West

Unity, Saskatchewan, S0K 4LO

__________________________________________________________________________



VIA EDGAR CORRESPONDENCE ONLY


July 20, 2012


US Securities and Exchange Commission

Division of Corporation Finance

100 F Street NE

Washington, DC 20549


Re:

Lightcollar, Inc.

Amendment No. 1 to Post-effective Amendment No. 1

Filed July 10, 2012

File No. 333-174759


Division of Corporation Finance:


We hereby withdraw our June 11, 2012, Request for Accelerated Effectiveness of Registration for the Post-Effective Registration Statement referred to above, which was filed prior to receiving notification that not all comments have been address.


Sincerely,


LIGHTCOLLAR, INC.




/s/ Colin Mills

Colin Mills, President Secretary, Treasurer,

Director, Principal Executive Officer,

Principal Financial Officer, Principal

Accounting Officer