Lumonall Inc.

3565 King Road, Suite 102

King City, Ontario L7B 1M3

VIA EDGAR CORRESPONDANCE FILING

October 14, 2009

U.S. Securities and Exchange Commission

Division of Corporation Finance

450 Fifth. Street, N.W.

Washington, DC 20549-0308

RE: Form 8-K filed October 6, 2009

File No. 0-28315

Ladies and Gentleman:

We have reviewed your comment letter dated October 8, 2009, in reference to the Lumonall Inc. (the “Company”) form 8-K filed October 6, 2009. We expect to have prepared and filed an amended form 8-K by October 15, 2009. It was represented to us by the new firm RFP Rotenberg LLP, registration with the Public Company Accounting Oversight Board was completed as of October 5, 2009.

The Company hereby acknowledges that:

(a)             The Company is responsible for the adequacy and accuracy of the disclosure in the filings;

(b)   Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with the respect to the filings; and

(c)   The company may not assert staff comments as a defense in any proceedings initiated by the commission or any person under the federal securities laws of the United States.

Please do not hesitate to contact the undersigned if you have any questions or comments in regard to this letter or the responses contained herein.  Thank you very much.

Sincerely yours,

/s/ Gary Hokkanen

Gary Hokkanen

Chief Financial Officer