0001437749-19-019054.txt : 20191029 0001437749-19-019054.hdr.sgml : 20191029 20190925171158 ACCESSION NUMBER: 0001437749-19-019054 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20190925 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LSI INDUSTRIES INC CENTRAL INDEX KEY: 0000763532 STANDARD INDUSTRIAL CLASSIFICATION: ELECTRIC LIGHTING & WIRING EQUIPMENT [3640] IRS NUMBER: 310888951 STATE OF INCORPORATION: OH FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10000 ALLIANCE RD STREET 2: P O BOX 42728 CITY: CINCINNATI STATE: OH ZIP: 45242 BUSINESS PHONE: 5135796411 MAIL ADDRESS: STREET 1: 10000 ALLIANCE RD STREET 2: P O BOX 42728 CITY: CINCINNATI STATE: OH ZIP: 45242 FORMER COMPANY: FORMER CONFORMED NAME: LSI LIGHTING SYSTEMS INC DATE OF NAME CHANGE: 19891121 CORRESP 1 filename1.htm lyts20190925_corresp.htm

 

LSI Industries Inc.

10000 Alliance Road

Cincinnati, Ohio 45242

 

September 25, 2019

 

 

Via Edgar

 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

 

Re:

LSI Industries Inc. Accelereation Request
    Registration Statement on Form S-3
    Filed September 6, 2019
    File No. 333-233660  

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 of the Securities Act of 1933, as amended (the “Act”), the registrant named below hereby requests that the effective date of the above-referenced Registration Statement on Form S-3 be accelerated to, and that the Registration Statement be declared effective at, 11:00 a.m. (Washington D.C. time) on September 30, 2019 or as soon as practical thereafter, unless we or our outside counsel, Mark Reuter at Keating Muething & Klekamp PLL, request that such Registration Statement be declared effective at some other time. In this connection, the registrant acknowledges that it is aware of its responsibilities under the Act.

 

  Very truly yours,
   
  LSI Industries Inc.
     
  By: /s/ Thomas A. Caneris
    Thomas A. Caneris
    Senior Vice President, Human Resources
    and General Counsel

 

 

cc:     Mr. Mark Reuter - Keating Muething & Klekamp PLL