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SEC Company Response from LSI INDUSTRIES INC (LYTS) (CIK 0000763532) (LYTS) — Mar 13, 2009

LSI INDUSTRIES INC (LYTS) (CIK 0000763532)
Date: March 13, 2009 · CIK: 0000763532 · Accession: 0000892251-09-000033

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
March 13, 2009
Author
KEATING MUETHING & KLEKAMP PLL
Form
CORRESP
Company
LSI INDUSTRIES INC (LYTS) (CIK 0000763532)

Letter

reqforextenion031309.htm

F. Mark Reuter

Direct Dial: (513) 579-6469

Facsimile: (513) 579-6457

E-Mail: freuter@kmklaw.com

March 13,

VIA EDGAR

Mr. Larry Spirgel

Ms. Melissa Hauber

Mr. Robert S. Littlepage, Jr.

Mr. John Harrington

Ms. Celeste Murphy

Securities and Exchange Commission

Division of Corporation Finance

Mail Stop

100 F Street, N.E.

Washington, D.C. 20549

Re:

LSI Industries Inc. Form 10-K for Fiscal Year Ended June 30, 2008 filed

September 15, 2008 and Form 10-Q for Fiscal Quarter Ended December 31, 2008

File # 0-13375

Ladies and Gentlemen:

LSI Industries Inc. is working expeditiously to respond to the comments contained in the letter from you dated March 12, 2009 regarding LSI’s above-referenced filings.

On behalf of LSI, we respectfully request an additional extension of time to respond to the comment letter. LSI anticipates submitting to the staff a response on or around April 10, 2009.

We are grateful for the staff’s assistance in this matter. Please call me at 513-579-6469 with any questions you may have regarding LSI’s proposed timetable for responding to your comment letter.

Best
regards,
KEATING MUETHING & KLEKAMP PLL

Show Raw Text
CORRESP
1
filename1.htm

    reqforextenion031309.htm

      F.
Mark Reuter

      Direct
Dial: (513) 579-6469

      Facsimile:
(513) 579-6457

      E-Mail:
freuter@kmklaw.com

      March 13,
2009

      VIA
EDGAR

      Mr. Larry
Spirgel

      Ms.
Melissa Hauber

      Mr.
Robert S. Littlepage, Jr.

      Mr. John
Harrington

      Ms.
Celeste Murphy

      Securities
and Exchange Commission

      Division
of Corporation Finance

      Mail Stop
3720

      100 F
Street, N.E.

      Washington,
D.C. 20549

                  Re:

                  LSI
      Industries Inc. Form 10-K for Fiscal Year Ended June 30, 2008
      filed

                  September
      15, 2008 and
      Form 10-Q for Fiscal Quarter Ended December 31, 2008

                    File #
  0-13375

      Ladies
and Gentlemen:

      LSI
Industries Inc. is working expeditiously to respond to the comments contained in
the letter from you dated March 12, 2009 regarding LSI’s above-referenced
filings.

      On behalf
of LSI, we respectfully request an additional extension of time to respond to
the comment letter.  LSI anticipates submitting to the staff a
response on or around April 10, 2009.

      We are
grateful for the staff’s assistance in this matter.  Please call me at
513-579-6469 with any questions you may have regarding LSI’s proposed timetable
for responding to your comment letter.

                        Best
      regards,

                        KEATING MUETHING & KLEKAMP PLL

                        By:

                      /s/F.
      Mark Reuter

                      F.
      Mark Reuter

      FMR:mrs

      cc:           Mr.
Ronald S. Stowell

        One East
Fourth Street s
Suite 1400 s
Cincinnati , Ohio 45202

        TEL (513)
579-6400 s FAX
(513) 579-6457 s
www.kmklaw.com