THE LGL GROUP, INC.

2525 Shader Road

Orlando, FL 32804

October 26, 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)

Dear Mr. James:

The LGL Group, Inc. (the “Company”) hereby withdraws its request for acceleration of the effective date of the above-referenced Registration Statement made in the Company’s letter to the Securities and Exchange Commission dated October 25, 2010.

Very truly yours,
THE LGL GROUP, INC.
By:	/s/ R. LaDuane Clifton
	R. LaDuane Clifton
	Chief Accounting Officer