SEC Company Response from LSI INDUSTRIES INC (LYTS) (CIK 0000763532) (LYTS) — Apr 8, 2009
LSI INDUSTRIES INC (LYTS) (CIK 0000763532)
Date: April 8, 2009 · CIK: 0000763532 · Accession: 0000892251-09-000059
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CORRESP
1
filename1.htm
reqforextensiont040909.htm
F.
Mark Reuter
Direct
Dial: (513) 579-6469
Facsimile:
(513) 579-6457
E-Mail:
freuter@kmklaw.com
April 8,
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 24, 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