0001437749-22-022520.txt : 20221019 0001437749-22-022520.hdr.sgml : 20221019 20220915144604 ACCESSION NUMBER: 0001437749-22-022520 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220915 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 lyts20220915_corresp.htm

LSI Industries Inc.

10000 Alliance Road

Cincinnati, Ohio 45242

 

September 15, 2022

 

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. Acceleration Request

Registration Statement on Form S-3
Filed September 9, 2022
File No. 333-267377         

 

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 20, 2022 or as soon as practical thereafter, unless we or our outside counsel, Mark Reuter at Keating Muething & Klekamp 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.

 

Please contact Mark Reuter at Keating Muething & Klekamp at (513) 579-6469 if you have any questions concerning this matter.

 

 

Very truly yours,

 
     
  LSI Industries Inc.  

 

 

 

 

 

By:

/s/ Thomas A. Caneris

 

 

 

Thomas A. Caneris

 

 

 

Executive Vice President, Human Resources

 
    and General Counsel  

 

 

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