-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, C89KI/V5GvTFRM4IVB5G2fyg/oMQRYnHfuosaYxWgBxTjDFLiPs4DHd0QdU+C6yx I2JJQ4LC0DNn+LfNa3Tm0w== 0000061004-10-000058.txt : 20101220 0000061004-10-000058.hdr.sgml : 20101220 20101103122624 ACCESSION NUMBER: 0000061004-10-000058 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20101103 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LGL GROUP INC CENTRAL INDEX KEY: 0000061004 STANDARD INDUSTRIAL CLASSIFICATION: ELECTRONIC COMPONENTS, NEC [3679] IRS NUMBER: 381799862 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2525 SHADER ROAD CITY: ORLANDO STATE: FL ZIP: 32804 BUSINESS PHONE: (407) 298-2000 MAIL ADDRESS: STREET 1: 2525 SHADER ROAD CITY: ORLANDO STATE: FL ZIP: 32804 FORMER COMPANY: FORMER CONFORMED NAME: LYNCH CORP DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm lglaccelerationreq_20101103.htm
THE LGL GROUP, INC.
2525 Shader Road
Orlando, FL 32804
 

                               November 3, 2010
 
VIA EDGAR AND FACSIMILE

Martin James
Acting Assistant Director
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549

 
Re:
The LGL Group, Inc.
 
Registration Statement on Form S-3
 
(Registration Number 333-169540) 
 
Ladies and Gentlemen:
 
The undersigned Registrant under the above-referenced Registration Statement hereby requests acceleration of the effective date of the above-referenced Registration Statement to Thursday, November 4, 2010 at 4:00 p.m., Eastern Time, or as soon thereafter as practicable.
 
The undersigned Registrant hereby reserves the right to withdraw this request orally and grants such right to its counsel, David J. Adler, Esq., of the law firm of Olshan Grundman Frome Rosenzweig & Wolosky LLP.

The Registrant hereby acknowledges that should the Commission or the Staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and the Registrant may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States of America.
 
 
Very truly yours,
   
 
THE LGL GROUP, INC.
   
 
By:
/s/ R. LaDuane Clifton
   
R. LaDuane Clifton
   
Chief Accounting Officer


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