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                              October 4, 2022

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

                                                        Re: L A M Y
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed September 26,
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
August 24, 2022 letter.

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

       Cover Page

   1.                                                   We note your updated
disclosure in response to comment 2 and reissue in part. We note
                                                        that the intended
trading symbol on the cover page is "L A M Y," however, on page 20
                                                        you state that the
intended trading symbol is "LAMY." Please reconcile this discrepancy.
   2.                                                   We note your response
and reissue comment 3, please revise the table of contents so that it
                                                        accurately contains the
headings of the registration statement. As one example only, the
                                                        "Selected Historical
Financial Data" section starting on page 4 does not appear in the table
                                                        of contents. Refer to
Item 502(a) of Regulation S-K.
 Dwight Witmer
FirstName
L A M Y LastNameDwight Witmer
Comapany
October    NameL A M Y
        4, 2022
October
Page 2 4, 2022 Page 2
FirstName LastName
Risk Factors
Risks Related to the Issuers Products and Services
Currently, our company has neither customers nor clients, page 8

3.       We note your response to comment 6 and reissue in part. We note your
additional
         disclosure on not having or not being able to acquire employees or
contractors with the
         necessary skills to develop your game plan. However, please ensure
that the risk factor
         subcaption adequately describes the risk. The new disclosure is
currently under a
         subcaption that refers to "customers" and "clients" rather than
employees or
         contractors. Refer to Item 105(a) of Regulation S-K.
Dilution of the Price Investor Pays for Its Shares, page 13

4.       We note your response to comment 8. Please tell us how your net
tangible book value
         after the offering per share is a negative number and provide us with
your calculation.
Management's Discussion and Analysis and Plan of Operations
Liquidity and Capital Resources, page 22

5.       We note your response to comment 10 and reissue in part. In your
revised disclosure in
         this section you state that you will be able to conduct planned
operations for an estimated
         18 months using currently available resources. However, on page 2, you
state that you
         need to raise approximately $30,000 in order to continue operations
for the next 12
         months. Please reconcile these two statements and revise as
applicable.
Transactions with Related Persons, Promoters and Certain Control Persons, page
31

6.       We note your revised disclosure and exhibit in response to comment 14
and reissue in
         part. Exhibit 10.8 has been added to account for the $15,100 loan
described in this section.
         However, this section discloses that the loan "is interest free" while
Exhibit 10.8 states
         that there is an annual interest payment of 10%. Please reconcile the
disclosure in the
         exhibit and this section of the registration statement as applicable.
Report of Independent Registered Public Accounting Firm, page F-2

7.       We note the changes you made in response to comments 15, 16, and 17.
Please obtain
         and file an audit report that reflects these changes in the financial
statements.
Statements of Cash flows (Restated), page F-6

8.       We note the changes you made in response to comment 15. On page F-10,
you state that
         these debts were incurred in exchange for assets and intangible
property. Please clarify
         these disclosures to state whether any cash was received for these
debts. If you did not
         receive any cash, tell us why you show cash-inflows for these debts on
your statements of
         cash flows. Also, tell us why you revised the classification to
present the amounts within
         cashflows from operating activities.
 Dwight Witmer
LAMY
October 4, 2022
Page 3
Notes to the Financial Statements (Restated)
Note 9 - Commitments & Contingencies, page F-11

9.    We note the disclosure you provided in response to comment 17. Please
ensure that you
      include all payment obligations, including the $44,000 annual payment
obligations under
      the Professional Engagement Agreement with True Penny Property
Consultants Ltd. that
      is disclosed on page 25.
       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,
FirstName LastNameDwight Witmer
                                                         Division of
Corporation Finance
Comapany NameL A M Y
                                                         Office of Trade &
Services
October 4, 2022 Page 3
cc:       Robert Zepfel
FirstName LastName