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SEC Company Response from LGL GROUP INC (LGL) (CIK 0000061004) (LGL) — Oct 26, 2010

LGL GROUP INC (LGL) (CIK 0000061004)
Date: Oct. 26, 2010 · CIK: 0000061004 · Accession: 0000061004-10-000054

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File numbers found in text: 333-169540

Date
October 26, 2010
Author
R. LaDuane Clifton
Form
CORRESP
Company
LGL GROUP INC (LGL) (CIK 0000061004)

Letter

VIA EDGAR AND FACSIMILE United States Securities and Exchange Commission Division of Corporation Finance Re: The LGL Group, Inc. Registration Statement on Form S-3 (Registration Number 333-169540)

Dear Mr. James:

The LGL Group, Inc. (the “Company”) hereby withdraws its request for acceleration of the effective date of the above-referenced Registration Statement made in the Company’s letter to the Securities and Exchange Commission dated October 25, 2010.

Very truly yours,
THE LGL GROUP, INC.

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CORRESP
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    lgls3accrequestwithdrawal.htm

THE LGL GROUP, INC.

2525 Shader Road

Orlando, FL 32804

                                October 26, 2010

VIA EDGAR AND FACSIMILE

Martin James

Acting Assistant Director

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re:

The LGL Group, Inc.

Registration Statement on Form S-3

(Registration Number 333-169540)

Dear Mr. James:

The LGL Group, Inc. (the “Company”) hereby withdraws its request for acceleration of the effective date of the above-referenced Registration Statement made in the Company’s letter to the Securities and Exchange Commission dated October 25, 2010.

Very truly yours,

THE LGL GROUP, INC.

By:

 /s/ R. LaDuane Clifton

R. LaDuane Clifton

Chief Accounting Officer