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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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Document Type
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SEC Posture
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Summary

Reasoning

File numbers found in text: 333-137675

Date
Nov. 21, 2006
Author
LSI
Form
CORRESP
Company
LSI INDUSTRIES INC (LYTS) (CIK 0000763532)

Letter

Acceleration Request

LSI INDUSTRIES INC.

Alliance Road

Cincinnati, Ohio 45242

November 21, 2006

Via Edgar

Act Filing Desk

Securities and Exchange Commission

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.

Show Raw Text
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)