SEC Company Response from LGL GROUP INC (LGL) (CIK 0000061004) (LGL) — Sep 1, 2017
LGL GROUP INC (LGL) (CIK 0000061004)
Date: Sept. 1, 2017 · CIK: 0000061004 · Accession: 0001193125-17-275691
AI Filing Summary & Sentiment
Reasoning
Letter
SEC Acceleration Request
THE LGL GROUP, INC.
2525 Shader Road
Orlando, Florida
September 1, 2017
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re: The LGL Group, Inc.
Registration Statement on Form S-1, as may be amended from time to time
File No. 333- 218901
Request for Acceleration of Effectiveness
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, The LGL Group, Inc. (the “Company”) hereby requests that the effectiveness of the above-referenced Registration Statement on Form S-1 (the “Registration Statement”) be accelerated so that the Registration Statement will become effective on September 5, 2017 at 4:00 p.m. Eastern time, or as soon thereafter as practicable.
In connection with the Registration Statement, the Company hereby acknowledges that:
• should the U.S. Securities and Exchange Commission (the “Commission”) or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
• the action of the Commission, or the Staff acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and
• the Company may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
If you have any questions, please do not hesitate to contact Michael Zuppone of Paul Hastings LLP at (212) 318-6906. The Company respectfully requests that it be notified of the effectiveness of the Registration Statement by a telephone call to Michael Zuppone and that such effectiveness also be confirmed in writing.
U.S. Securities and Exchange Commission
September 1, 2017
Page 2
Very truly yours,
THE LGL GROUP, INC.
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CORRESP 1 filename1.htm SEC Acceleration Request THE LGL GROUP, INC. 2525 Shader Road Orlando, Florida 32804 September 1, 2017 VIA EDGAR U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549 Re: The LGL Group, Inc. Registration Statement on Form S-1, as may be amended from time to time File No. 333- 218901 Request for Acceleration of Effectiveness Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, The LGL Group, Inc. (the “Company”) hereby requests that the effectiveness of the above-referenced Registration Statement on Form S-1 (the “Registration Statement”) be accelerated so that the Registration Statement will become effective on September 5, 2017 at 4:00 p.m. Eastern time, or as soon thereafter as practicable. In connection with the Registration Statement, the Company hereby acknowledges that: • should the U.S. Securities and Exchange Commission (the “Commission”) or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; • the action of the Commission, or the Staff acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and • the Company may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. If you have any questions, please do not hesitate to contact Michael Zuppone of Paul Hastings LLP at (212) 318-6906. The Company respectfully requests that it be notified of the effectiveness of the Registration Statement by a telephone call to Michael Zuppone and that such effectiveness also be confirmed in writing. U.S. Securities and Exchange Commission September 1, 2017 Page 2 Very truly yours, THE LGL GROUP, INC. By: /s/ Patti A. Smith Patti A. Smith Chief Financial Officer, Secretary and Treasurer cc: Michael Zuppone, Esq. Paul Hastings LLP