SEC Comment Letter for LSI INDUSTRIES INC (LYTS) (CIK 0000763532) (LYTS) — Nov 14, 2006
LSI INDUSTRIES INC (LYTS) (CIK 0000763532)
Date: Nov. 14, 2006 · CIK: 0000763532 · Accession: 0000000000-06-056005
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-137675
Letter
Mail Stop 6010 November 14, 2006 Mark A. Weiss, Esq. Keating Muething & Klekamp PLL One East Fourth Street, Suite 1400 Cincinnati, Ohio 45202
Re: LSI Industries Inc. Amendment No. 1 to Registra tion Statement on Form S-3 Filed October 27, 2006 File No. 333-137675
Dear Mr. Weiss:
We have limited our review of your filing to the issues we have addressed in our comment below. Where indicated, we think you should revise your document in response to this comment. If you disagree, we will consider your explanation as to why our comment is inapplicable or a revision is unnecessary.
Please understand that the purpose of our re view process is to assist you in your compliance with the applicable disclosure requir ements and to enhance the overall disclosure in your filing. We look forward to working with you in these respects. We welcome any questions you may have about our comments or any other aspect of our review. Feel fr ee to call us at the telephone numbers listed at the end of th is letter.
Selling Securityholders, page 22
1. We reissue prior comment 2 to our letter da ted October 19, 2006 in part. Rule 430B(b) in general permits you only to omit information that is unknown or not reasonably available, the identities of selling security holders and the amounts of securities registered for each selling securityholder. Other information required by the form must be disclosed. Therefore please disclose here (and in the fee table) the aggregate number of securities being offered by the selling securityholders.
* * * * * * *
Mark A. Weiss, Esq. Keating Muething & Klekamp PLL November 14, 2006 Page 2 As appropriate, please amend your registration statement in response to this comment. You may wish to provide us with marked copies of the amendment to expedite our review. Please furnish a cover letter with your amendment that keys your response to our comment and provides any requested information. Detailed cover letters greatly facilitate our review. Please understand that we may have additional comm ents after reviewing your amendment and responses to our comment.
If you have any questions, please call Donald C. Hunt at (202) 551-3647 or me at (202) 551-3805.
Sincerely,
Peggy Fisher
Assistant Director
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Mail Stop 6010 November 14, 2006 Mark A. Weiss, Esq. Keating Muething & Klekamp PLL One East Fourth Street, Suite 1400 Cincinnati, Ohio 45202 Re: LSI Industries Inc. Amendment No. 1 to Registra tion Statement on Form S-3 Filed October 27, 2006 File No. 333-137675 Dear Mr. Weiss: We have limited our review of your filing to the issues we have addressed in our comment below. Where indicated, we think you should revise your document in response to this comment. If you disagree, we will consider your explanation as to why our comment is inapplicable or a revision is unnecessary. Please understand that the purpose of our re view process is to assist you in your compliance with the applicable disclosure requir ements and to enhance the overall disclosure in your filing. We look forward to working with you in these respects. We welcome any questions you may have about our comments or any other aspect of our review. Feel fr ee to call us at the telephone numbers listed at the end of th is letter. Selling Securityholders, page 22 1. We reissue prior comment 2 to our letter da ted October 19, 2006 in part. Rule 430B(b) in general permits you only to omit information that is unknown or not reasonably available, the identities of selling security holders and the amounts of securities registered for each selling securityholder. Other information required by the form must be disclosed. Therefore please disclose here (and in the fee table) the aggregate number of securities being offered by the selling securityholders. * * * * * * * Mark A. Weiss, Esq. Keating Muething & Klekamp PLL November 14, 2006 Page 2 As appropriate, please amend your registration statement in response to this comment. You may wish to provide us with marked copies of the amendment to expedite our review. Please furnish a cover letter with your amendment that keys your response to our comment and provides any requested information. Detailed cover letters greatly facilitate our review. Please understand that we may have additional comm ents after reviewing your amendment and responses to our comment. If you have any questions, please call Donald C. Hunt at (202) 551-3647 or me at (202) 551-3805. Sincerely, Peggy Fisher Assistant Director