SEC Company Response from LSI INDUSTRIES INC (LYTS) (CIK 0000763532) (LYTS) — Mar 13, 2014

LSI INDUSTRIES INC (LYTS) (CIK 0000763532)
Date: March 13, 2014 · CIK: 0000763532 · Accession: 0000892251-14-000040

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File numbers found in text: 000-13375

Referenced dates: March 12, 2014, March 6, 2014

Date

March 13, 2014

Author

Ronald S. Stowell

Form

CORRESP

Company

LSI INDUSTRIES INC (LYTS) (CIK 0000763532)

Letter

Securities and Exchange Commission Division of Corporation Finance Form 10-K for the Fiscal Year Ended June 30, 2013 File No. 000-13375 Filed September 6, 2013

Re: LSI Industries Inc.

Dear Mr. Spirgel,

This letter supplements our letter dated March 12, 2014 submitted in response to the SEC comment letter dated March 6, 2014 that was recently received by LSI Industries.

This confirms that in future filings LSI Industries shall identify the impact on net income from the reversal of the contingent Earn-out liability as a separate line item under “Non-cash items included in net income (loss).”

You may contact me by telephone at (513) 793-3200 if you wish to discuss further.

Sincerely,
LSI INDUSTRIES INC.

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CORRESP
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filename1.htm

    commentletter031214.htm

March 13, 2014

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.                                                                                     filed via EDGAR submission

Washington, D.C. 20549

Re:          LSI Industries Inc.

Form 10-K for the Fiscal Year Ended June 30, 2013

File No. 000-13375

Filed September 6, 2013

Dear Mr. Spirgel,

This letter supplements our letter dated March 12, 2014 submitted in response to the SEC comment letter dated March 6, 2014 that was recently received by LSI Industries.

This confirms that in future filings LSI Industries shall identify the impact on net income from the reversal of the contingent Earn-out liability as a separate line item under “Non-cash items included in net income (loss).”

You may contact me by telephone at (513) 793-3200 if you wish to discuss further.

Sincerely,

LSI INDUSTRIES INC.

By:      /s/ Ronald S. Stowell

    Ronald S. Stowell

    Vice President, Chief Financial Officer and Treasurer

cc:  F. Mark Reuter, Esq. (Keating, Muething & Klekamp PLL)

   Matt Jessup (Grant Thornton LLP)

   Robert S. Littlepage (Securities and Exchange Commission)

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