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    <Timestamp>2011-05-23T15:22:14-04:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
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        <BusinessNameLine1>EF SILBERBERG ASSOCIATES</BusinessNameLine1>
      </PreparerFirmBusinessName>
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        <AddressLine1>1566 EAST 32ND STREET</AddressLine1>
        <City>Brooklyn</City>
        <State>NY</State>
        <ZIPCode>11234</ZIPCode>
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    </PreparerFirm>
    <ReturnType>990PF</ReturnType>
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    <Filer>
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      <Name>
        <BusinessNameLine1>LGFSM CORP</BusinessNameLine1>
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      <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>2011-05-24</DateSigned>
      <AuthorizeThirdParty>false</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>EPHRAIM SILBERBERG</Name>
      <Phone>9174355408</Phone>
      <DatePrepared>2011-05-23</DatePrepared>
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    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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        <Subtotal>4</Subtotal>
        <SubtitleATax>0</SubtitleATax>
        <TaxBasedOnInvestmentIncome>4</TaxBasedOnInvestmentIncome>
        <TaxDue>4</TaxDue>
      </ExciseTaxBasedOnInvestmentIncm>
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        <LegislativePoliticalActivities>false</LegislativePoliticalActivities>
        <MoreThan100Spent>false</MoreThan100Spent>
        <Form1120POLFiled>false</Form1120POLFiled>
        <ActivitiesNotPrevReported>false</ActivitiesNotPrevReported>
        <ChangesToArticlesOrBylaws>false</ChangesToArticlesOrBylaws>
        <UnrelatedBusIncomeOver1000>false</UnrelatedBusIncomeOver1000>
        <TerminationEtc>false</TerminationEtc>
        <RequirementsOfSect508e>true</RequirementsOfSect508e>
        <AtLeast5000InAssets>true</AtLeast5000InAssets>
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        <PrivateOperatingFoundation>false</PrivateOperatingFoundation>
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        <InterestInControlledEntity>false</InterestInControlledEntity>
        <ApplicableInsuranceContract>false</ApplicableInsuranceContract>
        <ComplyWithPublicInspectionRqr>true</ComplyWithPublicInspectionRqr>
        <BooksInCareOfPersonName>ISRAEL MANDELBAUM</BooksInCareOfPersonName>
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        <BooksInCareOfUSAddress>
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          <State>NY</State>
          <ZIPCode>11223</ZIPCode>
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        <ForeignBank>false</ForeignBank>
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        <SaleOrExchangeWithDsqflyPerson>false</SaleOrExchangeWithDsqflyPerson>
        <BorrowOrLendWithDsqflyPerson>false</BorrowOrLendWithDsqflyPerson>
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        <TransferAssetsToDsqflyPerson>false</TransferAssetsToDsqflyPerson>
        <PaymentToGovernmentOffical>false</PaymentToGovernmentOffical>
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        <UndistrIncome4942a2NotApplied>false</UndistrIncome4942a2NotApplied>
        <BusinessHoldings>false</BusinessHoldings>
        <JeopardyInvestments>false</JeopardyInvestments>
        <UncorrectedJeopardyInvestments>false</UncorrectedJeopardyInvestments>
        <InfluenceLegislation>false</InfluenceLegislation>
        <InfluenceElection>false</InfluenceElection>
        <GrantsToIndividuals>false</GrantsToIndividuals>
        <GrantsToOrganizations>false</GrantsToOrganizations>
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        <PayPremiumsPrsnlBnftContract>false</PayPremiumsPrsnlBnftContract>
        <ProhibitedTaxShelterTransactn>false</ProhibitedTaxShelterTransactn>
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          <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>
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        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName>CHANIE MANDELBAUM</PersonName>
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            <AddressLine1>901 KINGS HIGHWAY</AddressLine1>
            <City>Brooklyn</City>
            <State>NY</State>
            <ZIPCode>11223</ZIPCode>
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        <OfcrDirTrusteesOrKeyEmployee>
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            <State>NY</State>
            <ZIPCode>11223</ZIPCode>
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          <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
        </OfcrDirTrusteesOrKeyEmployee>
        <CompOfHighestPaidEmplNONE>NONE</CompOfHighestPaidEmplNONE>
        <CompOfHghstPaidCntrctNONE>NONE</CompOfHghstPaidCntrctNONE>
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        <AvgMonthlyCashBalances>76064</AvgMonthlyCashBalances>
        <FMVAllOtherNoncharitableAssets>0</FMVAllOtherNoncharitableAssets>
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        <AcquisitionIndebtedness>0</AcquisitionIndebtedness>
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        <TotalTax>4</TotalTax>
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        <DistributableAmountBeforeDed>3742</DistributableAmountBeforeDed>
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        <QualifyingDistributions>25560</QualifyingDistributions>
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          <RecipientPersonName>MISCELANEOUS CONTRIBUTIONS</RecipientPersonName>
          <RecipientUSAddress>
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            <City>Brooklyn</City>
            <State>NY</State>
            <ZIPCode>11210</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>EXEMPT</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>EDUCATIONRELIGOUSRELIGOUS</PurposeOfGrantOrContribution>
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        <GrantOrContriPaidDuringYear>
          <RecipientPersonName>lev bais yaakov</RecipientPersonName>
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      <ContributorInfo>
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          <City>Brooklyn</City>
          <State>NY</State>
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        <PersonContributionType>X</PersonContributionType>
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