0001683168-18-003500.txt : 20181221 0001683168-18-003500.hdr.sgml : 20181221 20181119163013 ACCESSION NUMBER: 0001683168-18-003500 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20181119 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LANTRONIX INC CENTRAL INDEX KEY: 0001114925 STANDARD INDUSTRIAL CLASSIFICATION: COMPUTER COMMUNICATIONS EQUIPMENT [3576] IRS NUMBER: 330362767 STATE OF INCORPORATION: DE FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 7535 IRVINE CENTER DR., SUITE 100 CITY: IRVINE STATE: CA ZIP: 92618 BUSINESS PHONE: 9494533990 MAIL ADDRESS: STREET 1: 7535 IRVINE CENTER DR., SUITE 100 CITY: IRVINE STATE: CA ZIP: 92618 CORRESP 1 filename1.htm

Lantronix, Inc.

7535 Irvine Center Drive, Suite 100

Irvine, California 92618

November 19, 2018

SUBMITTED VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Bernard Nolan

Re:

Lantronix, Inc. Acceleration Request

Registration Statement on Form S-3 (File No. 333-228398)

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 5:00 P.M. Eastern Time on November 21, 2018.

Should the Securities and Exchange Commission have any questions regarding this acceleration request, please do not hesitate to contact Ryan C. Wilkins, an attorney with the undersigned’s outside legal counsel, Stradling Yocca Carlson & Rauth, P.C., via telephone at (949) 725-4115 or via email at rwilkins@sycr.com. We respectfully request that you contact Mr. Wilkins via telephone as soon as the Registration Statement has been declared effective.

	Sincerely,

	LANTRONIX, INC.

	/s/ Kurt E. Scheuerman
	Kurt E. Scheuerman, Esq.
	Vice President and General Counsel

cc:

Lantronix, Inc.

Jeremy Whitaker, Chief Financial Officer

Stradling Yocca Carlson & Rauth, P.C.

Ryan C. Wilkins, Esq.