Lans Holdings Inc (fka LAHO)

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Dear xxxxxxxxxxxxxxxx: 09/18/2019

Thank you for contacting the U.S. Securities and Exchange Commission (SEC) and taking the time to alert us to your concerns regarding Lans Holdings, Inc.

As you are aware, the SEC announced the temporary suspension under Section 12(k) of the Securities Exchange Act of 1934 of trading in the securities of Lans Holdings, Inc. In our Order, the SEC noted the suspension was instituted due to a lack of current and accurate information about the company because it has not filed certain periodic reports with the Commission. You can review the order at https://www.sec.gov/litigation/suspensions/2019/34-86883.pdf.

Please note, the SEC conducts its investigations on a confidential and nonpublic basis and neither confirms nor denies the existence of an investigation unless the SEC brings charges against someone involved. We do this to protect the integrity and effectiveness of our investigative process and to preserve the privacy of the individuals and entities involved. As a result, we are unable to confirm whether an investigation exists or whether Lans Holdings, Inc., may be under investigation for violations beyond failing to file periodic reports. You may wish to check our website, www.sec.gov, for information about pending SEC civil actions, administrative cases, and other matters. You can find a listing of all administrative actions filed by the SEC at https://www.sec.gov/litigation/admin.shtml. The SEC has not filed an action to revoke Lans Holdings, Inc.'s registration.[color=red][/color]