<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13D" xmlns:com="http://www.sec.gov/edgar/common">
  <schemaVersion>X0202</schemaVersion>
<headerData>
    <submissionType>SCHEDULE 13D/A</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001233348</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>


    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>10</amendmentNo>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <dateOfEvent>07/15/2026</dateOfEvent>
      <previouslyFiledFlag>false</previouslyFiledFlag>
      <issuerInfo>
        <issuerCIK>0000061004</issuerCIK>
        <issuerCusips>
          <issuerCusipNumber>50186A108</issuerCusipNumber>
        </issuerCusips>
        <issuerName>LGL GROUP INC</issuerName>
        <address>
          <com:street1>2525 SHADER ROAD</com:street1>
          <com:city>ORLANDO</com:city>
          <com:stateOrCountry>FL</com:stateOrCountry>
          <com:zipCode>32804</com:zipCode>
        </address>
      </issuerInfo>
      <authorizedPersons>
        <notificationInfo>
          <personName>DAVID GOLDMAN</personName>
          <personPhoneNum>914-921-5000</personPhoneNum>
          <personAddress>
            <com:street1>191 MASON STREET</com:street1>
            <com:city>GREENWICH</com:city>
            <com:stateOrCountry>CT</com:stateOrCountry>
            <com:zipCode>06830</com:zipCode>
          </personAddress>
        </notificationInfo>
      </authorizedPersons>
    </coverPageHeader>
    <reportingPersons>
      <reportingPersonInfo>
        <reportingPersonCIK>0001233348</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>GABELLI MARC</reportingPersonName>
        <fundType>PF</fundType>
        <fundType>AF</fundType>
        <fundType>OO</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>X1</citizenshipOrOrganization>
        <soleVotingPower>4387727.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>4387727.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
        <aggregateAmountOwned>4387727.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>34.8</percentOfClass>
        <typeOfReportingPerson>IN</typeOfReportingPerson>
        <commentContent>Consists of 2,009,121 shares held directly by Mr. Gabelli and 2,378,606 shares held by Venator Merchant Fund, L.P. Venator Global, LLC, which is the sole general partner of Venator Merchant Fund, L.P., may be deemed to beneficially own the Securities owned by Venator Merchant Fund, L.P. Mr. Gabelli, who is the President and Sole Member of Venator Global, LLC, may be deemed to beneficially own the Securities owned by Venator Merchant Fund, L.P. Mr. Gabelli disclaims beneficial ownership of the Securities owned by Venator Merchant Fund, L.P., except to the extent of his pecuniary interest therein.</commentContent>
      </reportingPersonInfo>
      <reportingPersonInfo>
        <reportingPersonNoCIK>Y</reportingPersonNoCIK>
        <reportingPersonName>Venator Global, LLC</reportingPersonName>
        <fundType>AF</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>DE</citizenshipOrOrganization>
        <soleVotingPower>2378606.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>2378606.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
        <aggregateAmountOwned>2378606.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>18.9</percentOfClass>
        <typeOfReportingPerson>OO</typeOfReportingPerson>
        <commentContent>Consists of shares of the Issuer held by Venator Merchant Fund, L.P. Venator Global LLC, which is the sole general partner of Venator Merchant Fund, L.P., may be deemed to beneficially own the Securities owned by Venator Merchant Fund, L.P., Venator Global, LLC disclaims beneficial ownership of the Securities owned by Venator Merchant Fund, L.P., except to the extent of its pecuniary interest therein. </commentContent>
      </reportingPersonInfo>
      <reportingPersonInfo>
        <reportingPersonNoCIK>Y</reportingPersonNoCIK>
        <reportingPersonName>Venator Merchant Fund, L.P.</reportingPersonName>
        <fundType>WC</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>DE</citizenshipOrOrganization>
        <soleVotingPower>2378606.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>2378606.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
        <aggregateAmountOwned>2378606.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>18.9</percentOfClass>
        <typeOfReportingPerson>PN</typeOfReportingPerson>
      </reportingPersonInfo>
    </reportingPersons>
    <items1To7>
      <item1>
        <securityTitle>Common Stock</securityTitle>
        <issuerName>LGL GROUP INC</issuerName>
        <issuerPrincipalAddress>
          <com:street1>2525 SHADER ROAD</com:street1>
          <com:city>ORLANDO</com:city>
          <com:stateOrCountry>FL</com:stateOrCountry>
          <com:zipCode>32804</com:zipCode>
        </issuerPrincipalAddress>
      </item1>
      <item3>
        <fundsSource>The Reporting Persons used an aggregate of approximately $22,988,557 to purchase the additional Securities reported as beneficially owned in Item 5 since the most recent filing on Schedule 13D. Marc Gabelli used approximately $12,792,703 to purchase the additional Securities reported by him. Venator Merchant Fund L.P. used approximately $10,195,854 to purchase the additional Securities reported by it. </fundsSource>
      </item3>
      <item5>
        <percentageOfClassSecurities>The aggregate percentage of Securities reported owned by the Reporting Persons is based on 12,592,466 shares outstanding as reported by the Issuer.

Venator Merchant Fund, L.P. directly owns 2,378,606 shares, constituting approximately 18.89% of the shares outstanding. By virtue of their relationship with Venator Merchant Fund L.P., Mr. Gabelli and Venator Global LLC may be deemed to beneficially own the Securities owned by Venator Merchant Fund, L.P. Mr. Gabelli and Venator Global, LLC disclaim beneficial ownership of the Securities owned by Venator Merchant Fund, L.P., except to the extent of his/its pecuniary interests therein.

Mr. Gabelli directly owns 2,009,121 shares. Such shares, together with the 2,378,606 shares owned by Venator Merchant Fund, L.P., constitute approximately 34.84% of the Issuer's shares outstanding. </percentageOfClassSecurities>
        <transactionDesc>Information with respect to all transactions in the Securities which were effected during the past sixty days or since the most recent filing on Schedule 13D, whichever is less, by each of the Reporting Persons and Covered Persons is set forth below:

		DATE	SHARES PURCHASED	PRICE
			/SOLD

MARC GABELLI
		7/15/2026	1,854,015	6.9000

VENATOR MERCHANT FUND L.P.
		7/15/2026	1,477,660	6.9000


THE TRANSACTIONS ON 7/15/2026 ARE A RESULT OF THE
COMPLETION OF THE ISSUER'S SUBSCIPTION RIGHTS OFERING.


</transactionDesc>
      </item5>
    </items1To7>
    <signatureInfo>
      <signaturePerson>
        <signatureReportingPerson>GABELLI MARC</signatureReportingPerson>
        <signatureDetails>
          <signature>Marc Gabelli</signature>
          <title>Marc Gabelli</title>
          <date>07/28/2026</date>
        </signatureDetails>
      </signaturePerson>
      <signaturePerson>
        <signatureReportingPerson>Venator Global, LLC</signatureReportingPerson>
        <signatureDetails>
          <signature>Marc Gabelli</signature>
          <title>President and Sole Member</title>
          <date>07/28/2026</date>
        </signatureDetails>
      </signaturePerson>
      <signaturePerson>
        <signatureReportingPerson>Venator Merchant Fund, L.P.</signatureReportingPerson>
        <signatureDetails>
          <signature>Marc Gabelli</signature>
          <title>President and Sole Member</title>
          <date>07/28/2026</date>
        </signatureDetails>
      </signaturePerson>
    </signatureInfo>
  </formData>
</edgarSubmission>
