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SEC Comment Letter 0000000000-24-011356 to LGL GROUP INC (LGL)

LGL GROUP INC
Date: Oct. 7, 2024 · CIK: 0000061004 · Accession: 0000000000-24-011356

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File numbers found in text: 001-00106

Date
October 7, 2024
Author
Christopher Nossokoff
Form
UPLOAD
Company
LGL GROUP INC

Letter

October 7, 2024 Christopher Nossokoff Vice President - Finance The LGL Group, Inc. 2525 Shader Rd. Orlando, FL 32804 Re:The LGL Group, Inc. Form 10-K for the Fiscal Year Ended December 31, 2023 File No. 001-00106 Dear Christopher Nossokoff: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Manufacturing

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October 7, 2024
Christopher Nossokoff
Vice President - Finance
The LGL Group, Inc.
2525 Shader Rd.
Orlando, FL 32804
Re:The LGL Group, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2023
File No. 001-00106
Dear Christopher Nossokoff:
            We have completed our review of your filing. We remind you that the company and
its management are responsible for the accuracy and adequacy of their disclosures,
notwithstanding any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Manufacturing