SEC Company Response from LSI INDUSTRIES INC (LYTS) (CIK 0000763532) (LYTS) — Nov 21, 2006
LSI INDUSTRIES INC (LYTS) (CIK 0000763532)
Date: Nov. 21, 2006 · CIK: 0000763532 · Accession: 0000892251-06-000701
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File numbers found in text: 333-137675
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CORRESP
1
filename1.htm
Acceleration Request
LSI
INDUSTRIES INC.
10000
Alliance Road
Cincinnati,
Ohio 45242
November
21, 2006
Via
Edgar
1933
Act
Filing Desk
Securities
and Exchange Commission
450
Fifth
Street, N.W.
Washington,
D.C. 20549
Ladies
and Gentlemen:
RE:
S-3
Registration Statement/Registration No. 333-137675
Pursuant
to Rule 461 of the Securities Act of 1933, the registrant named below hereby
requests that the effective date of the Registration Statement on Form S-3,
Registration No. 333-137675 be accelerated to, and that the Registration
Statement be declared effective at 10:00 a.m. (Washington D.C. time) on November
28, 2006, or as soon as practical thereafter. In this connection, the registrant
confirms that it is aware of its obligations under the Securities Act of 1933
and the Securities Exchange Act of 1934 as such obligations relate to the
proposed offering of securities.
In
addition, the registrant acknowledges that:
•
should
the Commission or the staff, acting pursuant to delegated authority,
declare the Registration Statement effective, it does not foreclose
the
Commission from taking any action with respect to the Registration
Statement;
•
the
action of the Commission or the staff, acting pursuant to delegated
authority, in declaring the Registration Statement effective, does
not
relieve the registrant from its full responsibility for the adequacy
and
accuracy of the disclosure in the Registration Statement;
and
•
the
registrant may not assert staff comments and the declaration of
effectiveness as a defense in any proceeding initiated by the Commission
or any person under the federal securities laws of the United
States.
Very
truly yours,
LSI
INDUSTRIES INC.
By:
/s/ Ronald
S. Stowell
Ronald S. Stowell
Vice
President, Chief Financial Officer
and
Treasurer
cc: Mr.
Donald C. Hunt
Securities
and
Exchange Commission
(via
facsimile - 202-772-9218)