Correspondence 0001437749-26-018378 from LGL GROUP INC (LGL)
LGL GROUP INC
Date: May 26, 2026 · CIK: 0000061004 · Accession: 0001437749-26-018378
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File numbers found in text: 333-295925
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CORRESP 1 filename1.htm lglg20260519_corresp.htm Via EDGAR Transmission May 26, 2026 U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Jenny O'Shanick, Esq. Division of Corporation Finance Office of Manufacturing Re: The LGL Group, Inc. Registration Statement on Form S-1 (No. 333-295925) Ladies and Gentlemen: On behalf of The LGL Group, Inc. (the “Company”), we enclose the Company’s request for acceleration of the above-referenced Registration Statement to 4:30 p.m., Eastern time, on Thursday, May 28, 2026, or as soon thereafter as practicable. Please advise the undersigned of the effectiveness of the Registration Statement. Very truly yours, /s/ Spencer G. Feldman Spencer G. Feldman cc: Mr. Jason D. Lamb, Chief Executive Officer The LGL Group, Inc. 2525 Shader Road Orlando, Florida 32804 May 26, 2026 U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Jenny O'Shanick, Esq. Division of Corporation Finance Office of Manufacturing Re: The LGL Group, Inc. Registration Statement on Form S-1 (No. 333-295925) Ladies and Gentlemen: The LGL Group, Inc. hereby requests that the effectiveness of the above-referenced Registration Statement be accelerated so that it will become effective as of 4:30 p.m., Eastern Time, on Thursday, May 28, 2026, or as soon thereafter as practicable. Sincerely, THE LGL GROUP, INC. By: /s/ Jason D. Lamb Jason D. Lamb Chief Executive Officer