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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

Date
September 25, 2019
Author
Thomas A. Caneris
Form
CORRESP
Company
LSI INDUSTRIES INC (LYTS) (CIK 0000763532)

Letter

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.

Show Raw Text
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