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SEC Comment Letter for LSI INDUSTRIES INC (LYTS) (CIK 0000763532) (LYTS) — Dec 6, 2005

LSI INDUSTRIES INC (LYTS) (CIK 0000763532)
Date: Dec. 6, 2005 · CIK: 0000763532 · Accession: 0000000000-05-060966

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
December 6, 2005
Author
Martin F. James
Form
UPLOAD
Company
LSI INDUSTRIES INC (LYTS) (CIK 0000763532)

Letter

Mail Stop 6010 December 6, 2005 Mr. Ronald S. Stowell Vice President, Chief Financial Officer and Treasurer LSI Industries Inc. 10000 Alliance Road Cincinnati, Ohio 45242

Re: LSI Industries Form 10-K for the fiscal year ended June 30, 2005 File No. 0-13375

Dear Mr. Stowell,

We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.

Sincerely,
Martin F. James
Senior Assistant Chief
Accountant

Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Mail Stop 6010

December 6, 2005

Mr. Ronald S. Stowell
Vice President, Chief Financial Officer and Treasurer
LSI Industries Inc.
10000 Alliance Road
Cincinnati, Ohio 45242

      Re:	LSI Industries
      Form 10-K for the fiscal year ended June 30, 2005
		File No. 0-13375

Dear Mr. Stowell,

	We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.

      Sincerely,

							Martin F. James
							Senior Assistant Chief
Accountant

</TEXT>
</DOCUMENT>