SEC Comment Letter 0000000000-26-005122 to LGL GROUP INC (LGL)
LGL GROUP INC
Date: May 19, 2026 · CIK: 0000061004 · Accession: 0000000000-26-005122
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295925
Letter
May 19, 2026 Jason D. Lamb Chief Executive Officer The LGL Group, Inc. 2525 Shader Road Orlando, Florida 32804 Re: The LGL Group, Inc. Registration Statement on Form S-1 Filed May 14, 2026 File No. 333-295925 Dear Jason D. Lamb: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Jenny O'Shanick at 202-551-8005 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Spencer G. Feldman
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May 19, 2026 Jason D. Lamb Chief Executive Officer The LGL Group, Inc. 2525 Shader Road Orlando, Florida 32804 Re: The LGL Group, Inc. Registration Statement on Form S-1 Filed May 14, 2026 File No. 333-295925 Dear Jason D. Lamb: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Jenny O'Shanick at 202-551-8005 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Spencer G. Feldman