SEC Comment Letter for LGL GROUP INC (LGL) (CIK 0000061004) (LGL) — Sep 15, 2011
LGL GROUP INC (LGL) (CIK 0000061004)
Date: Sept. 15, 2011 · CIK: 0000061004 · Accession: 0000000000-11-055162
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-00106
Letter
September 15, 2011
Via E-mail
R. LaDuane Clifton Chief Accounting Officer The LGL Group, Inc. 2525 Shader Road Orlando, Florida 32804 Re: The LGL Group, Inc. Form 10-K for the year ended December 31, 2010 Filed March 24, 2011 Form 10-Q for the period ended March 31, 2011 Filed May 16, 2011 File No. 001-00106 Dear Mr. Clifton:
We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not fore close the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclo sures in the filings to be certa in that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Jeffrey Jaramillo 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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September 15, 2011
Via E-mail
R. LaDuane Clifton Chief Accounting Officer The LGL Group, Inc. 2525 Shader Road Orlando, Florida 32804
Re: The LGL Group, Inc.
Form 10-K for the year ended December 31, 2010 Filed March 24, 2011
Form 10-Q for the period ended March 31, 2011 Filed May 16, 2011 File No. 001-00106
Dear Mr. Clifton:
We have completed our review of your f ilings. We remind you that our comments or
changes to disclosure in res ponse to our comments do not fore close the Commission from taking
any action with respect to the company or the filings and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States. We urge all pers ons who are responsible for the
accuracy and adequacy of the disclo sures in the filings to be certa in that the filings include the
information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Jeffrey Jaramillo
Jeffrey Jaramillo
A c c o u n t i n g B r a n c h C h i e f