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UPLOAD Filing

LSI INDUSTRIES INC
Date: Sept. 17, 2025 · CIK: 0000763532 · Accession: 0000000000-25-010107

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File numbers found in text: 333-290202

Date
September 17, 2025
Author
Division of
Form
UPLOAD
Company
LSI INDUSTRIES INC

Letter

Re: LSI INDUSTRIES INC Registration Statement on Form S-3 Filed on September 12, 2025 File No. 333-290202 Dear James Clark:

September 17, 2025

James Clark Chief Executive Officer LSI INDUSTRIES INC 10000 Alliance Road Cincinnati, Ohio 45242

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Sarah Sidwell at 202-551-4733 with any questions.

Sincerely,
Division of
Corporation Finance
Office of
Manufacturing
cc: Mark Reuter

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 September 17, 2025

James Clark
Chief Executive Officer
LSI INDUSTRIES INC
10000 Alliance Road
Cincinnati, Ohio 45242

 Re: LSI INDUSTRIES INC
 Registration Statement on Form S-3
 Filed on September 12, 2025
 File No. 333-290202
Dear James Clark:

 This is to advise you that we have not reviewed and will not review your
registration
statement.

 Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

 Please contact Sarah Sidwell at 202-551-4733 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of
Manufacturing
cc: Mark Reuter
</TEXT>
</DOCUMENT>