<SEC-DOCUMENT>0001674440-17-000005.txt : 20170509
<SEC-HEADER>0001674440-17-000005.hdr.sgml : 20170509
<ACCEPTANCE-DATETIME>20170406134807
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001674440-17-000005
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20170406

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LAZEX INC.
		CENTRAL INDEX KEY:			0001674440
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PERSONAL SERVICES [7200]
		IRS NUMBER:				611789640
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			0430

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		68/29 HUSITSKA ST.
		CITY:			ZIZKOV, PRAGUE
		STATE:			2N
		ZIP:			13000
		BUSINESS PHONE:		7758004477

	MAIL ADDRESS:	
		STREET 1:		68/29 HUSITSKA ST.
		CITY:			ZIZKOV, PRAGUE
		STATE:			2N
		ZIP:			13000
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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<TITLE>Letter</TITLE>
<META NAME="author" CONTENT="Company">
<META NAME="date" CONTENT="04/06/2017">
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<BODY style="margin-top:0;font-family:'Times New Roman'; font-size:10pt; color:#000000">
<P style="margin:0px; font-size:11pt" align=center><B><U>LAZEX INC.</U></B></P>
<P style="margin:0px; font-size:11pt" align=center>68/29 Husitska st., Zizkov, </P>
<P style="margin:0px; font-size:11pt" align=center>Prague, Czech Republic 13000</P>
<P style="margin:0px; font-size:11pt" align=center>Tel. 775-800-4477</P>
<P style="margin:0px; font-size:11pt" align=center>Email: lazexinc@yandex.com</P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-size:11pt">April 6, 2017</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-size:11pt"><B><U>VIA EDGAR</U></B></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-size:11pt">Securities and Exchange Commission </P>
<P style="margin:0px; font-size:11pt">100 F Street, NE </P>
<P style="margin:0px; font-size:11pt">Washington, D.C. 20549 </P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-size:11pt"><U>Attention:&nbsp;&nbsp;Mr. Joshua Shainess</U></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px; font-size:12pt" align=center>LAZEX INC.</P>
<P style="margin:0px; font-size:11pt" align=center>Registration Statement on </P>
<P style="margin:0px; font-size:11pt" align=center><U>Form&nbsp;S-1 (File No.&nbsp;333-214463)</U> </P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px; font-size:11pt">Dear Mr. <FONT style="font-size:11.5pt">Joshua Shainess</FONT>:</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; text-indent:32.667px; font-size:11pt">Pursuant to Rule 461(a) of the Securities Act of 1933, as amended, LAZEX INC. (the &#147;Company&#148;) hereby requests that the effective date of the above-captioned Registration Statement on Form S-1 of the Company be accelerated to Tuesday, April 11, 2017 at 3:00 p.m. Eastern Time, or as soon thereafter as may be practicable. </P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; text-indent:32.667px; font-size:11pt">The Company hereby acknowledges that:</P>
<P style="margin:0px"><BR></P>
<P style="margin-top:0px; margin-bottom:-2px; text-indent:56.667px; width:80.667px; font-family:'Symbol'; font-size:11pt; float:left">&#183;</P>
<P style="margin:0px; padding-left:80.667px; text-indent:-2px; font-size:11pt">should the Commission or the staff of the Commission (the &#147;Staff&#148;), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;</P>
<P style="margin-top:0px; margin-bottom:-2px; text-indent:56.667px; width:80.667px; font-family:'Symbol'; font-size:11pt; clear:left; float:left">&#183;</P>
<P style="margin:0px; padding-left:80.667px; text-indent:-2px; font-size:11pt">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 Registration Statement; and </P>
<P style="margin-top:0px; margin-bottom:-2px; text-indent:56.667px; width:80.667px; font-family:'Symbol'; font-size:11pt; clear:left; float:left">&#183;</P>
<P style="margin:0px; padding-left:80.667px; text-indent:-2px; font-size:11pt">the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.</P>
<P style="margin:0px; clear:left"><BR></P>
<P style="margin:0px; text-indent:32.667px; font-size:11pt">We understand that the Staff will consider this request as confirmation by the Company of its awareness of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement. &nbsp;</P>
<P style="margin:0px"><BR></P>
<P style="margin-top:10.867px; margin-bottom:0px; text-indent:240px; font-size:11pt">Very truly yours,</P>
<P style="margin:0px"><BR></P>
<TABLE style="margin-top:0px; font-size:10pt" cellpadding=0 cellspacing=0 align=center><TR height=0 style="font-size:0"><TD width=200.667 /><TD width=1.333 /><TD width=43.333 /><TD width=115.8 /><TD width=228.133 /><TD width=1.333 /></TR>
<TR><TD style="margin-top:0px; padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=top width=200.667><P style="margin:0px; padding-right:1.067px; font-size:11pt" align=right>By:</P>
</TD><TD style="margin-top:0px; padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px; border-bottom:2px solid #000000" valign=top width=1.333><P style="margin:0px; padding-left:9.6px; padding-right:9.6px; font-size:11pt">&nbsp;</P></TD><TD style="margin-top:0px; padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px; border-bottom:2px solid #000000" valign=top width=43.333><P style="margin:0px; padding-right:1.067px; font-size:11pt" align=center>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/</P>
</TD><TD style="margin-top:0px; padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px; border-bottom:2px solid #000000" valign=top width=115.8><P style="margin:0px; padding-right:1.067px; font-size:11pt" align=right>Iuliia Gitelman</P>
</TD><TD style="margin-top:0px; padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=top width=229.467 colspan=2><P style="margin:0px; padding-left:9.6px; padding-right:9.6px; font-size:11pt">&nbsp;</P></TD></TR>
<TR><TD style="margin-top:0px; padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=top width=200.667><P style="margin:0px; padding-left:9.6px; padding-right:9.6px; font-size:11pt">&nbsp;</P></TD><TD style="margin-top:0px; padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=top width=1.333><P style="margin:0px; padding-left:9.6px; padding-right:9.6px; font-size:11pt">&nbsp;</P></TD><TD style="margin-top:0px; padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=top width=43.333><P style="margin:0px; padding-right:1.067px; font-size:11pt" align=right>Name:</P>
</TD><TD style="margin-top:0px; padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=top width=115.8><P style="margin:0px; padding-right:1.067px; font-size:11pt" align=right>Iuliia Gitelman</P>
</TD><TD style="margin-top:0px; padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=top width=229.467 colspan=2><P style="margin:0px; padding-left:9.6px; padding-right:9.6px; font-size:11pt">&nbsp;</P></TD></TR>
<TR><TD style="margin-top:0px; padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=top width=200.667><P style="margin:0px; padding-left:9.6px; padding-right:9.6px; font-size:11pt">&nbsp;</P></TD><TD style="margin-top:0px; padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=top width=1.333><P style="margin:0px; padding-left:9.6px; padding-right:9.6px; font-size:11pt">&nbsp;</P></TD><TD style="margin-top:0px; padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=top width=43.333><P style="margin:0px; padding-right:1.067px; font-size:11pt" align=right>Title:</P>
</TD><TD style="margin-top:0px; padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=top width=345.267 colspan=3><P style="margin:0px; padding-right:2.4px; font-size:11pt">&nbsp;&nbsp;President, Director, Treasurer and Secretary</P>
</TD></TR>
<TR><TD style="margin-top:0px; padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=top width=200.667><P style="margin:0px; padding-left:9.6px; padding-right:9.6px; font-size:11pt">&nbsp;</P></TD><TD style="margin-top:0px; padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=top width=1.333><P style="margin:0px; padding-left:9.6px; padding-right:9.6px; font-size:11pt">&nbsp;</P></TD><TD style="margin-top:0px; padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=top width=43.333><P style="margin:0px; padding-left:9.6px; padding-right:9.6px; font-size:11pt">&nbsp;</P></TD><TD style="margin-top:0px; padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=top width=345.267 colspan=3><P style="margin:0px; padding-right:2.4px; font-size:11pt">&nbsp;&nbsp;(Principal Executive, Financial and Accounting Officer)</P>
</TD></TR>
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