SEC Comment Letter for LGL GROUP INC (LGL) (CIK 0000061004) (LGL) — Dec 15, 2009
LGL GROUP INC (LGL) (CIK 0000061004)
Date: Dec. 15, 2009 · CIK: 0000061004 · Accession: 0000000000-09-070631
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File numbers found in text: 001-00106
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
Mail Stop 3030
December 15, 2009
Mr. Gregory P. Anderson Chief Executive Officer The LGL Group, Inc. 2525 Shader Road Orlando, Florida 32804 RE: The LGL Group, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2008
Filed March 31, 2009
Form 10-Q for the Quarter Ended March 31, 2009
Filed May 20, 2009
File No. 001-00106
Dear Mr. Anderson: We have completed our review of your Form 10-K and related filings and do not,
at this time, have any further comments. S i n c e r e l y , Jeffrey Jaramillo A c c o u n t i n g B r a n c h C h i e f