F. Mark Reuter

Direct Dial: (513) 579-6469

Facsimile: (513) 579-6457

E-Mail: freuter@kmklaw.com

March 13, 2009

VIA EDGAR

Mr. Larry Spirgel

Ms. Melissa Hauber

Mr. Robert S. Littlepage, Jr.

Mr. John Harrington

Ms. Celeste Murphy

Securities and Exchange Commission

Division of Corporation Finance

Mail Stop 3720

100 F Street, N.E.

Washington, D.C. 20549

Re: LSI Industries Inc. Form 10-K for Fiscal Year Ended June 30, 2008 filed September 15, 2008 and Form 10-Q for Fiscal Quarter Ended December 31, 2008 File # 0-13375

Ladies and Gentlemen:

LSI Industries Inc. is working expeditiously to respond to the comments contained in the letter from you dated March 12, 2009 regarding LSI’s above-referenced filings.

On behalf of LSI, we respectfully request an additional extension of time to respond to the comment letter.  LSI anticipates submitting to the staff a response on or around April 10, 2009.

We are grateful for the staff’s assistance in this matter.  Please call me at 513-579-6469 with any questions you may have regarding LSI’s proposed timetable for responding to your comment letter.

Best regards, KEATING MUETHING & KLEKAMP PLL
By:	/s/F. Mark Reuter
	F. Mark Reuter

FMR:mrs

cc:           Mr. Ronald S. Stowell

One East Fourth Street s Suite 1400 s Cincinnati , Ohio 45202

TEL (513) 579-6400 s FAX (513) 579-6457 s www.kmklaw.com