-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0001130080-10-000001.txt : 20100121
<SEC-HEADER>0001130080-10-000001.hdr.sgml : 20100121
<ACCEPTANCE-DATETIME>20100121120028
ACCESSION NUMBER:		0001130080-10-000001
CONFORMED SUBMISSION TYPE:	D/A
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
FILED AS OF DATE:		20100121
DATE AS OF CHANGE:		20100121
EFFECTIVENESS DATE:		20100121

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			L2C, INC
		CENTRAL INDEX KEY:			0001130080
		IRS NUMBER:				582532902
		STATE OF INCORPORATION:			DE

	FILING VALUES:
		FORM TYPE:		D/A
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-47587
		FILM NUMBER:		10538177

	BUSINESS ADDRESS:	
		STREET 1:		550 PHARR ROAD
		STREET 2:		SUITE 440
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30305
		BUSINESS PHONE:		404-601-3420

	MAIL ADDRESS:	
		STREET 1:		550 PHARR ROAD
		STREET 2:		SUITE 440
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30305

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	L2C INC
		DATE OF NAME CHANGE:	20001215
</SEC-HEADER>
<DOCUMENT>
<TYPE>D/A
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0603</schemaVersion>

    <submissionType>D/A</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001130080</cik>
        <entityName>L2C, INC</entityName>
        <issuerAddress>
            <street1>550 PHARR ROAD</street1>
            <street2>SUITE 440</street2>
            <city>ATLANTA</city>
            <stateOrCountry>GA</stateOrCountry>
            <zipCode>30305</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>404-601-3420</issuerPhoneNumber>
        <jurisdictionOfInc>DELAWARE</jurisdictionOfInc>
        <edgarPreviousNameList>
            <previousName>L2C INC</previousName>
        </edgarPreviousNameList>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Michael</firstName>
                <middleName>J.</middleName>
                <lastName>Mondelli</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>550 Pharr Road</street1>
                <street2>Suite 440</street2>
                <city>Atlanta</city>
                <stateOrCountry>GA</stateOrCountry>
                <zipCode>30305</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Raemon</firstName>
                <lastName>Polk</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>550 Pharr Road</street1>
                <street2>Suite 440</street2>
                <city>Atlanta</city>
                <stateOrCountry>GA</stateOrCountry>
                <zipCode>30305</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Robert</firstName>
                <lastName>Jetmundsen</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o L2C, Inc., 550 Pharr Road</street1>
                <street2>Suite 440</street2>
                <city>Atlanta</city>
                <stateOrCountry>GA</stateOrCountry>
                <zipCode>30305</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>James</firstName>
                <lastName>Eckstein</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o L2C, Inc., 550 Pharr Road</street1>
                <street2>Suite 440</street2>
                <city>Atlanta</city>
                <stateOrCountry>GA</stateOrCountry>
                <zipCode>30305</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Meade</firstName>
                <lastName>Sutterfield</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o L2C, Inc., 550 Pharr Road</street1>
                <street2>Suite 440</street2>
                <city>Atlanta</city>
                <stateOrCountry>GA</stateOrCountry>
                <zipCode>30305</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Michael</firstName>
                <lastName>Kiyosaki</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o L2C, Inc., 550 Pharr Road</street1>
                <street2>Suite 440</street2>
                <city>Atlanta</city>
                <stateOrCountry>GA</stateOrCountry>
                <zipCode>30305</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Michael</firstName>
                <lastName>McGovern</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o L2C, Inc., 550 Pharr Road</street1>
                <street2>Suite 440</street2>
                <city>Atlanta</city>
                <stateOrCountry>GA</stateOrCountry>
                <zipCode>30305</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Other Technology</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>Decline to Disclose</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>true</isAmendment>
                <previousAccessionNumber>0001130080-09-000003</previousAccessionNumber>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2009-07-15</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isEquityType>true</isEquityType>
            <isOptionToAcquireType>true</isOptionToAcquireType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>0</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>4258271</totalOfferingAmount>
            <totalAmountSold>4005616</totalAmountSold>
            <totalRemaining>252655</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>19</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>L2C, INC</issuerName>
                <signatureName>/s/ Michael J. Mondelli</signatureName>
                <nameOfSigner>Michael J. Mondelli</nameOfSigner>
                <signatureTitle>President</signatureTitle>
                <signatureDate>2010-01-18</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----