CORRESP 1 filename1.htm cor08150004b_09222015.htm
445 Park Avenue, Suite 2001
New York, New York 10022

 
September 22, 2015
 

 
VIA EDGAR
 
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention:  Edward M. Kelly
 
 
Re:
Trans-Lux Corporation
 
Registration Statement on Form S-1, as amended
 
File No. 333-205273
 
Mr. Kelly:
 
The undersigned Registrant under the above-referenced Registration Statement hereby requests acceleration of the effective date of the Registration Statement to September 24, 2015, at 10:00 a.m., Eastern Time, or as soon thereafter as practicable.

The Registrant hereby acknowledges that: should the Securities and Exchange Commission (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.

 
Sincerely,
 
TRANS-LUX CORPORATION
   
 
By:
/s/ Robert J. Conologue
   
Name:
Robert J. Conologue
   
Title:
Senior Vice President and Chief Financial Officer