This Code of Conduct and Ethics helps to ensure compliance with legal United States requirements and the standards of business
conduct of L&L Energy, Inc. (the “Company”). All directors, officers and employees of the Company are expected to read and understand
this Code of Business Conduct and Ethics, uphold these standards in day-to-day activities, comply with all applicable policies and
procedures, and ensure that all agents and contractors are aware of, understand and adhere to these standards.

This Code of Ethics and Conduct seeks to deter wrongdoing and to promote:

  • Honest and ethical conduct, including the ethical handling of actual or apparent  conflicts of interest between personal and
    professional relationships;

  • Full, fair, accurate, timely, and understandable disclosure in reports and documents that the Company files with, or submits to, the U.
    S. Securities and Exchange Commission (the “SEC”) and in other public communications made by the Company;

  • Compliance with applicable U.S. Government laws, rules and regulations;

  • Timely internal reporting of violations of this Code of Ethics and Business Conduct to an appropriate person or persons identified in
    this Code of Ethics and Business Conduct; and

  • Accountability for adherence to this Code of Ethics and Business Conduct.

Reviews and updates it's policies as well as this Code of Conduct and Ethics. Therefore, it is subject to modification. This Code of Conduct
and Ethics supersedes all other such codes, policies, procedures, rules, written and/or verbal representations to the extent they are
inconsistent.
Code of Conduct and Ethics
L&L ENERGY, INC.