SEC Comment Letter for LSI INDUSTRIES INC (LYTS) (CIK 0000763532) (LYTS) — Mar 13, 2014
LSI INDUSTRIES INC (LYTS) (CIK 0000763532)
Date: March 13, 2014 · CIK: 0000763532 · Accession: 0000000000-14-012822
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-13375
Letter
March 13, 2014 Via E-mail Mr. Ronald S. Stowell Chief Financial Officer LSI Industries, Inc. 10000 Alliance Road Cincinnati, Ohio 45242
Re: LSI Industries, Inc. Form 10 -K for the Fiscal Year Ended June 30, 2013 File No. 000-13375 Filed September 6, 2013
Dear Mr. Stowell :
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action wi th respect to the company or its filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Robert S. Littlepage, for
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March 13, 2014 Via E-mail Mr. Ronald S. Stowell Chief Financial Officer LSI Industries, Inc. 10000 Alliance Road Cincinnati, Ohio 45242 Re: LSI Industries, Inc. Form 10 -K for the Fiscal Year Ended June 30, 2013 File No. 000-13375 Filed September 6, 2013 Dear Mr. Stowell : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action wi th respect to the company or its filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Robert S. Littlepage, for Larry Spirgel Assistant Director