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                            November 21, 2022

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

                                                        Re: L A M Y
                                                            Amendment No. 2 to
Registration Statement on Form S-1
                                                            Filed November 10,
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
October 4, 2022 letter.

       Amendment No. 2 to Registration Statement on Form S-1

       Management's Discussion and Analysis and Plan of Operations
       Liquidity and Capital Resources, page 22

   1.                                                   We note your response
to comment 5 and reissue. While we note your revised disclosure
                                                        changing the timeline
on page 22 from "18 months" to "12 months," the revised disclosure
                                                        does not reconcile the
two statements. On page 22, you state you currently have available
                                                        resources allowing you
to conduct your planned operations for 12 months. However, on
                                                        page 2, you state that
you need to raise "approximately $30,000 minimum" to fund your
                                                        operations for the next
12 months. Please reconcile these two statements and revise the
                                                        prospectus throughout
as applicable.
 Dwight Witmer
LAMY
November 21, 2022
Page 2
Transactions with Related Persons, Promoters and Certain Control Persons, page
31

2.    We note your response to comment 6 and reissue. While we note your
revised disclosure
      changing the disclosed interest rate on page 31 to align with the
contents of Exhibit 10.8,
      please ensure the other material terms are aligned. As one example only,
we note that you
      disclose on page 31 that the loan is "payable by May 25, 2025." However,
Clause B on
      page 1 of Exhibit 10.8 states that the repayment date is September 20,
2025.
Condensed Financial Statement, page F-1

3.    Please update your financial statements to include the interim period in
accordance with
      Rule 8-08 of Regulation S-X.
Statements of Cash flows (Restated), page F-6

4.    We reissue our prior comment 8 in part, as you did not fully address our
comment. Please
      tell us why you show financing cash in-flows for $15,100 and $29,000 and
investing cash
      out-flows of $44,100 for the acquisition of assets, even though no cash
was exchanged. In
      this regard, you show net cash provided by financing activities of
$54,933 and net cash
      used in investing activities of $44,100 on your statements of cash flows
that include the
      above non-cash transactions.
       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
November 21, 2022 Page 2
cc:       Robert Zepfel
FirstName LastName