0001511367-13-000006.txt : 20130925 0001511367-13-000006.hdr.sgml : 20130925 20130826124718 ACCESSION NUMBER: 0001511367-13-000006 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130826 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: 273309602 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 14520 MEMORIAL DR, STE 206 CITY: HOUSTON STATE: TX ZIP: 77079 BUSINESS PHONE: 281-776-9101 MAIL ADDRESS: STREET 1: 14520 MEMORIAL DR, STE 206 CITY: HOUSTON STATE: TX ZIP: 77079 CORRESP 1 filename1.htm

Lion Lam Diamond Inc.,

14520 Memorial Dr, Suite 206

Houston, Texas 77079

Re: Lion Lam Diamond Inc.,

Item 4.01 Form 8-K

Filed August 20, 2013

File No: 333-172112

August 26, 2013

Dear Ms. Meadows,

In response to your comment letter dated August 22, 2013. The Company has timely filed an amended 8K and briefly discussed the issue for re-audit.

Sincerely yours,

/s/ Cai Yu

Chief Executive Officer/ Chief Financial Officer