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<Return xmlns="http://www.irs.gov/efile" returnVersion="2011v1.2">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2012-05-08T18:22:37-04:00</Timestamp>
    <TaxPeriodEndDate>2011-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>EF SILBERBERG ASSOCIATES</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>1566 EAST 32ND STREET</AddressLine1>
        <City>Brooklyn</City>
        <State>NY</State>
        <ZIPCode>11234</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990PF</ReturnType>
    <TaxPeriodBeginDate>2011-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>202372883</EIN>
      <Name>
        <BusinessNameLine1>LGFSM CORP</BusinessNameLine1>
      </Name>
      <NameControl>LGFS</NameControl>
      <USAddress>
        <AddressLine1>901 KINGS HIGHWAY</AddressLine1>
        <City>Brooklyn</City>
        <State>NY</State>
        <ZIPCode>11223</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>ISRAEL MANDELBAUM</Name>
      <Title>PRESIDENT</Title>
      <DateSigned>2012-05-10</DateSigned>
      <AuthorizeThirdParty>false</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>EPHRAIM SILBERBERG</Name>
      <Phone>9174355408</Phone>
      <DatePrepared>2012-05-07</DatePrepared>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
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      <FMVAssetsEOY>85815</FMVAssetsEOY>
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <AnalysisOfRevenueAndExpenses>
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        <TotalRevenueAndExpenses>52000</TotalRevenueAndExpenses>
        <TotalNetInvestmentIncome>0</TotalNetInvestmentIncome>
        <TotOprExpensesRevAndExpnss>0</TotOprExpensesRevAndExpnss>
        <TotOprExpensesNetInvstIncm>0</TotOprExpensesNetInvstIncm>
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        <ContriGiftsPaidRevAndExpnss>47192</ContriGiftsPaidRevAndExpnss>
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        <TotalExpensesNetInvstIncm>0</TotalExpensesNetInvstIncm>
        <TotalExpensesDsbrsChrtblPrps>0</TotalExpensesDsbrsChrtblPrps>
        <ExcessOfRevenueOverExpenses>4808</ExcessOfRevenueOverExpenses>
        <NetInvestmentIncome>0</NetInvestmentIncome>
        <AdjustedNetIncome>0</AdjustedNetIncome>
      </AnalysisOfRevenueAndExpenses>
      <BalanceSheets>
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        <CashEOY>53520</CashEOY>
        <CashEOYFMV>53520</CashEOYFMV>
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        <TotalAssetsEOY>85815</TotalAssetsEOY>
        <TotalAssetsEOYFMV>85815</TotalAssetsEOYFMV>
        <TotalLiabilitiesBOY>0</TotalLiabilitiesBOY>
        <TotalLiabilitiesEOY>0</TotalLiabilitiesEOY>
        <OrgThatFollowSFAS117>X</OrgThatFollowSFAS117>
        <UnrestrictedBOY>81007</UnrestrictedBOY>
        <UnrestrictedEOY>85815</UnrestrictedEOY>
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        <TotalNetAssetsEOY>85815</TotalNetAssetsEOY>
        <TotalLiabilitiesNetAssetsBOY>81007</TotalLiabilitiesNetAssetsBOY>
        <TotalLiabilitiesNetAssetsEOY>85815</TotalLiabilitiesNetAssetsEOY>
      </BalanceSheets>
      <ChangesInNetAssetsFundBalances>
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        <ExcessOfRevenueOverExpenses>4808</ExcessOfRevenueOverExpenses>
        <Subtotal>85815</Subtotal>
        <TotalNetAssetsFundBalancesEOY>85815</TotalNetAssetsFundBalancesEOY>
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      <QlfyUndSect4940eForReducedTax>
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        <DistributionRatioYear1>0.34115</DistributionRatioYear1>
        <QualifyingDistributionsYear2>34460</QualifyingDistributionsYear2>
        <QualifyingDistributionsYear3>75736</QualifyingDistributionsYear3>
        <QualifyingDistributionsYear4>37359</QualifyingDistributionsYear4>
        <TotalDistributionRatio>0.34115</TotalDistributionRatio>
        <AverageDistributionRatio>0.06823</AverageDistributionRatio>
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        <AdjustedNoncharitableAssets>5040</AdjustedNoncharitableAssets>
        <AdjNonchrtblAssetsAndOnePct>5040</AdjNonchrtblAssetsAndOnePct>
      </QlfyUndSect4940eForReducedTax>
      <ExciseTaxBasedOnInvestmentIncm>
        <InvestmentIncomeExciseTax>0</InvestmentIncomeExciseTax>
        <TaxUnderSection511>0</TaxUnderSection511>
        <SubtitleATax>0</SubtitleATax>
        <TaxBasedOnInvestmentIncome>0</TaxBasedOnInvestmentIncome>
      </ExciseTaxBasedOnInvestmentIncm>
      <StatementsRegardingActivities>
        <LegislativePoliticalActivities>false</LegislativePoliticalActivities>
        <MoreThan100Spent>false</MoreThan100Spent>
        <Form1120POLFiled>false</Form1120POLFiled>
        <ActivitiesNotPrevReported>false</ActivitiesNotPrevReported>
        <ChangesToArticlesOrBylaws>false</ChangesToArticlesOrBylaws>
        <UnrelatedBusIncomeOver1000>false</UnrelatedBusIncomeOver1000>
        <TerminationEtc>false</TerminationEtc>
        <RequirementsOfSect508e>false</RequirementsOfSect508e>
        <AtLeast5000InAssets>true</AtLeast5000InAssets>
        <StatesFiledWith>NY</StatesFiledWith>
        <Form990PFFiledWithAG>true</Form990PFFiledWithAG>
        <PrivateOperatingFoundation>false</PrivateOperatingFoundation>
        <NewSubstantialContributors>false</NewSubstantialContributors>
        <InterestInControlledEntity>false</InterestInControlledEntity>
        <ApplicableInsuranceContract>false</ApplicableInsuranceContract>
        <ComplyWithPublicInspectionRqr>true</ComplyWithPublicInspectionRqr>
        <BooksInCareOfPersonName>ISRAEL MANDELBAUM</BooksInCareOfPersonName>
        <BooksInCareOfPhoneNumber>7189981234</BooksInCareOfPhoneNumber>
        <BooksInCareOfUSAddress>
          <AddressLine1>901 KINGS HIGHWAY</AddressLine1>
          <City>Brooklyn</City>
          <State>NY</State>
          <ZIPCode>11223</ZIPCode>
        </BooksInCareOfUSAddress>
      </StatementsRegardingActivities>
      <StatementsRegardingActy4720>
        <SaleOrExchangeWithDsqflyPerson>false</SaleOrExchangeWithDsqflyPerson>
        <BorrowOrLendWithDsqflyPerson>false</BorrowOrLendWithDsqflyPerson>
        <FurnishedGoodsWithDsqflyPerson>false</FurnishedGoodsWithDsqflyPerson>
        <PayCompensationToDsqflyPerson>false</PayCompensationToDsqflyPerson>
        <TransferAssetsToDsqflyPerson>false</TransferAssetsToDsqflyPerson>
        <PaymentToGovernmentOffical>false</PaymentToGovernmentOffical>
        <UncorrectedPriorActs>false</UncorrectedPriorActs>
        <UndistributedIncomePriorYears>false</UndistributedIncomePriorYears>
        <BusinessHoldings>false</BusinessHoldings>
        <JeopardyInvestments>false</JeopardyInvestments>
        <InfluenceLegislation>false</InfluenceLegislation>
        <InfluenceElection>false</InfluenceElection>
        <GrantsToIndividuals>false</GrantsToIndividuals>
        <GrantsToOrganizations>false</GrantsToOrganizations>
        <NoncharitablePurpose>false</NoncharitablePurpose>
        <RcvFundsToPayPrsnlBnftContract>false</RcvFundsToPayPrsnlBnftContract>
        <ProhibitedTaxShelterTransactn>false</ProhibitedTaxShelterTransactn>
      </StatementsRegardingActy4720>
      <OfcrDirTrusteesKeyEmployeeInfo>
        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName>ISRAEL MANDELBAUM</PersonName>
          <USAddress>
            <AddressLine1>901 KINGS HIGHWAY</AddressLine1>
            <City>Brooklyn</City>
            <State>NY</State>
            <ZIPCode>11223</ZIPCode>
          </USAddress>
          <Title>DIRECTOR</Title>
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          <Compensation>0</Compensation>
          <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
          <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
        </OfcrDirTrusteesOrKeyEmployee>
        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName>CHANIE MANDELBAUM</PersonName>
          <USAddress>
            <AddressLine1>901 KINGS HIGHWAY</AddressLine1>
            <City>Brooklyn</City>
            <State>NY</State>
            <ZIPCode>11223</ZIPCode>
          </USAddress>
          <Title>DIRECTOR</Title>
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          <Compensation>0</Compensation>
          <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
          <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
        </OfcrDirTrusteesOrKeyEmployee>
        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName>SARAH CLAIRE SIMAH</PersonName>
          <USAddress>
            <AddressLine1>901 KINGS HIGHWAY</AddressLine1>
            <City>Brooklyn</City>
            <State>NY</State>
            <ZIPCode>11223</ZIPCode>
          </USAddress>
          <Title>DIRECTOR</Title>
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          <Compensation>0</Compensation>
          <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
          <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
        </OfcrDirTrusteesOrKeyEmployee>
        <CompOfHighestPaidEmplNONE>NONE</CompOfHighestPaidEmplNONE>
        <CompOfHghstPaidCntrctNONE>NONE</CompOfHghstPaidCntrctNONE>
      </OfcrDirTrusteesKeyEmployeeInfo>
      <SummaryOfDirectCharitableActy>
        <Expenses1>47192</Expenses1>
      </SummaryOfDirectCharitableActy>
      <MinimumInvestmentReturn>
        <AvgMonthlyFMVOfSecurities>0</AvgMonthlyFMVOfSecurities>
        <AvgMonthlyCashBalances>75000</AvgMonthlyCashBalances>
        <FMVAllOtherNoncharitableAssets>0</FMVAllOtherNoncharitableAssets>
        <TotalFMVOfUnusedAssets>75000</TotalFMVOfUnusedAssets>
        <AcquisitionIndebtedness>0</AcquisitionIndebtedness>
        <AdjTotalFMVOfUnusedAssets>75000</AdjTotalFMVOfUnusedAssets>
        <CashDeemedCharitable>1125</CashDeemedCharitable>
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      </MinimumInvestmentReturn>
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        <DistributableAmountBeforeAdj>3694</DistributableAmountBeforeAdj>
        <DistributableAmountBeforeDed>3694</DistributableAmountBeforeDed>
        <DistributableAmountAsAdjusted>3694</DistributableAmountAsAdjusted>
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        <ExcessDistriCyovAppliedCY>3694</ExcessDistriCyovAppliedCY>
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        <UndistributedIncomeCY>0</UndistributedIncomeCY>
        <ExcessDistriCyovToNextYear>291516</ExcessDistriCyovToNextYear>
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        <ExcessFromYear3>75736</ExcessFromYear3>
        <ExcessFromYear2>34462</ExcessFromYear2>
        <ExcessFromYear1>147605</ExcessFromYear1>
      </UndistributedIncome>
      <SupplementaryInformation>
        <OnlyContributesToPreselected>X</OnlyContributesToPreselected>
        <GrantOrContriPaidDuringYear>
          <RecipientPersonName>beth medrash govah</RecipientPersonName>
          <RecipientUSAddress>
            <AddressLine1>617 6th street</AddressLine1>
            <City>Lakewood</City>
            <State>NJ</State>
            <ZIPCode>08701</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>none</RecipientRelationship>
          <RecipientFoundationStatus>501 c 3</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>religous educatio</PurposeOfGrantOrContribution>
          <Amount>5000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientPersonName>house of Jacob</RecipientPersonName>
          <RecipientUSAddress>
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            <City>Brooklyn</City>
            <State>NY</State>
            <ZIPCode>11219</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>none</RecipientRelationship>
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          <PurposeOfGrantOrContribution>religous educatio</PurposeOfGrantOrContribution>
          <Amount>5500</Amount>
        </GrantOrContriPaidDuringYear>
        <TotGrantOrContriPaidDuringYear>10500</TotGrantOrContriPaidDuringYear>
      </SupplementaryInformation>
      <AnalysisIncomeProducingActy>
        <IntOnSavingsAndTempCashInvst>
          <ExclusionCode>14</ExclusionCode>
        </IntOnSavingsAndTempCashInvst>
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        <ReimbursementArrangements>false</ReimbursementArrangements>
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        <PerformanceOfServicesEtc>false</PerformanceOfServicesEtc>
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      <GeneralRule>X</GeneralRule>
      <ContributorInfo>
        <ContributorNumber>1</ContributorNumber>
        <ContributorNameIndividual>BIS APPLE LIQUIDATORS</ContributorNameIndividual>
        <ContributorAddressUS>
          <AddressLine1>901 KINGS HIGHWAY</AddressLine1>
          <City>Brooklyn</City>
          <State>NY</State>
          <ZIPCode>11223</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>51000</AggregateContributions>
        <PersonContributionType>X</PersonContributionType>
      </ContributorInfo>
    </IRS990ScheduleB>
  </ReturnData>
</Return>