January 6, 2020

James Tivy
Chief Financial Officer
LGL GROUP INC
2525 Shader Road
Orlando, FL 32804

       Re: LGL GROUP INC
           Registration Statement on Form S-3
           Filed December 31, 2019
           File No. 333-235767

Dear Mr. Tivy:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

        Please refer to Rules 460 and 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 Erin Purnell at 202-551-3454 with any questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of
Manufacturing