SEC Comment Letter for LGL GROUP INC (LGL) (CIK 0000061004) (LGL) — Apr 24, 2008
LGL GROUP INC (LGL) (CIK 0000061004)
Date: April 24, 2008 · CIK: 0000061004 · Accession: 0000000000-08-021146
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
Mail Stop 6010
April 24, 2008
Harold Castle Chief Financial Officer The LGL Group, Inc. 2525 Shader Road Orlando, FL 32804
Re: The LGL Group, Inc.
Item 4.02 Form 8-K
Filed April 16, 2008
File No. 1-00106
Dear Mr. Castle:
We have completed our review of your Form 8-K filed April 16, 2008 and do not,
at this time, have any further comments. S i n c e r e l y , A n g e l a J . C r a n e A c c o u n t i n g B r a n c h C h i e f