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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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Document Type
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SEC Posture
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Reasoning

File numbers found in text: 001-00106

Date
December 15, 2009
Author
Jeffrey Jaramillo
Form
UPLOAD
Company
LGL GROUP INC (LGL) (CIK 0000061004)

Letter

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

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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