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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

Date
May 26, 2026
Author
By
Form
CORRESP
Company
LGL GROUP INC

Letter

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.

Show Raw Text
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