0000921895-20-002789.txt : 20201209 0000921895-20-002789.hdr.sgml : 20201209 20201104152927 ACCESSION NUMBER: 0000921895-20-002789 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20201104 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

THE LGL GROUP, INC.
2525 Shader Road
Orlando, Florida 32804

November 4, 2020

VIA EDGAR

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention:

Sergio Chinos

Division of Corporation Finance

Re:

The LGL Group, Inc.
Registration Statement on Form S-1 (No. 333-249639)

Ladies and Gentlemen:

The LGL Group, Inc. hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 4:00 p.m., Eastern Time, November 9, 2020, or as soon thereafter as practicable.

	Very truly yours,

	THE LGL GROUP, INC.


	By:	/s/ James W. Tivy
		James W. Tivy
		Chief Financial Officer