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SEC Company Response from LGL GROUP INC (LGL) (CIK 0000061004) (LGL) — Jan 6, 2020

LGL GROUP INC (LGL) (CIK 0000061004)
Date: Jan. 6, 2020 · CIK: 0000061004 · Accession: 0000921895-20-000033

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File numbers found in text: 333-235767

Date
January 6, 2020
Author
By
Form
CORRESP
Company
LGL GROUP INC (LGL) (CIK 0000061004)

Letter

THE LGL GROUP, INC.

2525 Shader Road

Orlando, Florida 32804

January 6, 2020

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Erin Purnell

Re: The LGL Group, Inc.

Registration Statement on Form S-3

File No. 333-235767

Ladies and Gentlemen:

The undersigned Registrant under the above-referenced Registration Statement hereby requests acceleration of the effective date of the Registration Statement to January 8, 2020 at 4:00 p.m., Eastern Time, or as soon thereafter as practicable.

We request that we be notified of such effectiveness by a telephone call to Elizabeth Gonzalez-Sussman, Esq. of Olshan Frome Wolosky LLP, counsel to the Registrant, at (212) 451-2206 and that such effectiveness also be confirmed in writing.

Sincerely,
THE LGL GROUP, INC.

Show Raw Text
CORRESP
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THE LGL GROUP, INC.

2525 Shader Road

Orlando, Florida 32804

January 6, 2020

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Erin Purnell

 Re: The LGL Group, Inc.

Registration Statement on Form S-3

File No. 333-235767

Ladies and Gentlemen:

The undersigned Registrant under the above-referenced
Registration Statement hereby requests acceleration of the effective date of the Registration Statement to January 8, 2020 at 4:00
p.m., Eastern Time, or as soon thereafter as practicable.

We request that we be notified of such effectiveness
by a telephone call to Elizabeth Gonzalez-Sussman, Esq. of Olshan Frome Wolosky LLP, counsel to the Registrant, at (212) 451-2206
and that such effectiveness also be confirmed in writing.

    Sincerely,

    THE LGL GROUP, INC.

    By:

        /s/ James Tivy

    Name: James Tivy

    Title: Chief Financial Officer