SEC Company Response from LSI INDUSTRIES INC (LYTS) (CIK 0000763532) (LYTS) — Nov 16, 2006
LSI INDUSTRIES INC (LYTS) (CIK 0000763532)
Date: Nov. 16, 2006 · CIK: 0000763532 · Accession: 0000892251-06-000698
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-137675
Referenced dates: November 14, 2006, October 19, 2006
Letter
Via EDGAR and Facsimile (202) 772-9218 Division of Corporation Finance Re:LSI Industries Inc. Amendment No. 1 to Registration Statement on Form S-3 Filed October 27, 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 November 14, 2006. The Company has today filed Amendment No. 2 to the Registration Statement.
1.
We reissue prior comment 2 to our letter dated October 19, 2006 in part. Rule 430(B)(b) in general permits you only to omit information that is unknown or not reasonably available, the identities of selling securityholders 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.
The Company has revised the cover page of the Registration Statement to allocate 600,000 shares of common stock for secondary offerings (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). The Company has similarly revised the Prospectus cover page and the “Selling Securityholders” section.
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
November
16, 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.
Amendment
No. 1 to Registration Statement on Form S-3
Filed
October 27, 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 November 14, 2006. The
Company has today filed Amendment No. 2 to the Registration
Statement.
1.
We
reissue prior comment 2 to our letter dated October 19, 2006 in part.
Rule
430(B)(b) in general permits you only to omit information that is
unknown
or not reasonably available, the identities of selling securityholders
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.
The
Company has revised the cover page of the Registration Statement to allocate
600,000 shares of common stock for secondary offerings (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). The Company
has similarly revised the Prospectus cover page and the “Selling
Securityholders” section.
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