TEXT-EXTRACT 2 filename2.txt November 16, 2018 Kurt E. Scheuerman, Esq. Vice President & General Counsel Lantronix, Inc. 7535 Irvine Center Drive, Suite 100 Irvine, CA 92618 Re: Lantronix, Inc. Registration Statement on Form S-3 Filed November 15, 2018 File No. 333-228398 Dear Mr. Scheuerman: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rule 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Mitchell Austin, Staff Attorney, at (202) 551-3574 or, in his absence, Jan Woo, Legal Branch Chief, at (202) 551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Information Technologies and Services cc: Ryan C. Wilkins, Esq.