SEC Company Response from LSI INDUSTRIES INC (LYTS) (CIK 0000763532) (LYTS) — Sep 25, 2019
LSI INDUSTRIES INC (LYTS) (CIK 0000763532)
Date: Sept. 25, 2019 · CIK: 0000763532 · Accession: 0001437749-19-019054
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File numbers found in text: 333-233660
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CORRESP 1 filename1.htm lyts20190925_corresp.htm LSI Industries Inc. 10000 Alliance Road Cincinnati, Ohio 45242 September 25, 2019 Via Edgar United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: LSI Industries Inc. Accelereation Request Registration Statement on Form S-3 Filed September 6, 2019 File No. 333-233660 Ladies and Gentlemen: Pursuant to Rule 461 of the Securities Act of 1933, as amended (the “Act”), the registrant named below hereby requests that the effective date of the above-referenced Registration Statement on Form S-3 be accelerated to, and that the Registration Statement be declared effective at, 11:00 a.m. (Washington D.C. time) on September 30, 2019 or as soon as practical thereafter, unless we or our outside counsel, Mark Reuter at Keating Muething & Klekamp PLL, request that such Registration Statement be declared effective at some other time. In this connection, the registrant acknowledges that it is aware of its responsibilities under the Act. Very truly yours, LSI Industries Inc. By: /s/ Thomas A. Caneris Thomas A. Caneris Senior Vice President, Human Resources and General Counsel cc: Mr. Mark Reuter - Keating Muething & Klekamp PLL