0001511367-12-000006.txt : 20120417 0001511367-12-000006.hdr.sgml : 20120417 20120316162036 ACCESSION NUMBER: 0001511367-12-000006 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20120316 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Lion Lam Diamond Inc CENTRAL INDEX KEY: 0001511367 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-JEWELRY, WATCHES, PRECIOUS STONES & METALS [5094] IRS NUMBER: 711051037 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 14520 MEMORIAL DR., STE#M206 CITY: HOUSTON STATE: TX ZIP: 77079 BUSINESS PHONE: 7138288305 MAIL ADDRESS: STREET 1: 14520 MEMORIAL DR., STE#M206 CITY: HOUSTON STATE: TX ZIP: 77079 CORRESP 1 filename1.htm

March 16, 2012

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, DC 20549-0405

Att: Mara L. Randsom, Assistant Director

Re: Lion Lam Diamond Inc.,

Registration Statement on Form S-1

File No: 333-172112

Dear Ms. Mara L. Randsom,

Please accept this as a formal written request to accelerate the effectiveness of the above captioned Registration Statement on Form S-1.

We are advised that the Commission has no further comments on the Registration Statement. We are also aware of the respective responsibilities under the Securities Act of 1933, as amended and the Securities Exchange Act of 1934, as amended, as they relate to the proposed public offering of the securities specified in the above captioned Registration Statement.

Notwithstanding, the comments of the Commission, we acknowledge that:

Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filings; and

the company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding instituted by the Commission or any person under the federal securities laws of the United States.

We would request that the Registration Statement be declared effective as of 2:00 PM as of Tuesday, March 20, 2012, or as soon thereafter as practicable.

Thank you very much.


		Very truly yours,


		*/s/ David Lam*
		David Lam, CEO/CFO Lion Lam Diamond Inc.,