SEC Company Response from LSI INDUSTRIES INC (LYTS) (CIK 0000763532) (LYTS) — Oct 27, 2006
LSI INDUSTRIES INC (LYTS) (CIK 0000763532)
Date: Oct. 27, 2006 · CIK: 0000763532 · Accession: 0000892251-06-000680
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-137675
Referenced dates: October 19, 2006
Letter
Via EDGAR and Facsimile (202) 772-9218 Division of Corporation Finance LSI Industries Inc. Registration Statement on Form S-3 Filed September 29, 2006 File No. 333-137675 ("the Registration Statement")
Dear Ms. Fisher:
On behalf of LSI Industries Inc., we are responding to the Staff’s comments to the Registration Statement contained in the letter dated October 19, 2006. The Company has today filed Amendment No. 1 to the Registration Statement.
Fee Table
1.
Revise to allocate separately the amount of shares being registered for (1) the primary offering and (2) the secondary offering.
The Company has revised the cover page of the Registration Statement to allocate $85,000,000 in securities for the primary offering and $15,000,000 in common stock for the secondary offering (plus the additional 1,419,355 shares of common stock issued to SACO Technologies, Inc. in connection with the Registrant’s acquisition of such company in June, 2006).
Selling Securityholders, page 22
2.
Please disclose the aggregate number of shares being registered for resale by the selling shareholders, and expand the first paragraph to describe in more detail the initial transaction(s) in which the securities were sold to them. See Instruction II.G. to Form S-3 and Rule 430(B)(b).
The Company has disclosed the maximum aggregate offering amount of common stock that may be sold in secondary offerings. The Company has also expanded and clarified the first paragraph to describe in more detail the initial transactions(s) in which securities were sold to selling securityholders.
If you have any questions or comments, please feel free to contact me.
Sincerely,
KEATING MUETHING & KLEKAMP PLL
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CORRESP
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filename1.htm
Comment Response LEtter
Mark
A. Weiss
DIRECT
DIAL: (513) 579-6599
FACSIMILE:
(513) 579-6457
E-MAIL:
mweiss@kmklaw.com
October
27, 2006
Via
EDGAR and Facsimile (202) 772-9218
Ms.
Peggy
Fisher
Assistant
Director
Division
of Corporation Finance
U.S.
Securities and Exchange Commission
100
F
Street, N.E.
Washington,
DC 20549
RE:
LSI
Industries Inc.
Registration
Statement on Form S-3
Filed
September 29, 2006
File
No. 333-137675 ("the Registration
Statement")
Dear
Ms.
Fisher:
On
behalf
of LSI Industries Inc., we are responding to the Staff’s comments to the
Registration Statement contained in the letter dated October 19, 2006. The
Company has today filed Amendment No. 1 to the Registration
Statement.
Fee
Table
1.
Revise
to allocate separately the amount of shares being registered for
(1) the
primary offering and (2) the secondary
offering.
The
Company has revised the cover page of the Registration Statement to allocate
$85,000,000 in securities for the primary offering and $15,000,000 in common
stock for the secondary offering (plus the additional 1,419,355 shares of common
stock issued to SACO Technologies, Inc. in connection with the Registrant’s
acquisition of such company in June, 2006).
Selling
Securityholders, page 22
2.
Please
disclose the aggregate number of shares being registered for resale
by the
selling shareholders, and expand the first paragraph to describe
in more
detail the initial transaction(s) in which the securities were sold
to
them. See Instruction II.G. to Form S-3 and Rule
430(B)(b).
The
Company has disclosed the maximum aggregate offering amount of common stock
that
may be sold in secondary offerings. The Company has also expanded and clarified
the first paragraph to describe in more detail the initial transactions(s)
in
which securities were sold to selling securityholders.
If
you
have any questions or comments, please feel free to contact me.
Sincerely,
KEATING MUETHING & KLEKAMP PLL
By:
/s/ Mark
A. Weiss
Mark
A. Weiss
MAW:slh
cc:
Donald
C. Hunt, Attorney-Advisor