# EDGAR Filing Document

**Accession Number:** 0000763532
**File Stem:** 0000000000-23-001271
**Filing Date:** 2023-2
**Character Count:** 6134
**Document Hash:** 71a9606729653dddf05ce13bb285f9e8
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001271.hdr.sgml**: 20230315

**ACCESSION NUMBER**: 0000000000-23-001271

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230207

**FILED FOR**: 

**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:** UPLOAD

**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

## Text-Extract

```

United States securities and exchange commission logo

                           February 7, 2023

       James Galeese
       Chief Financial Officer
       LSI INDUSTRIES INC
       10000 Alliance Road
       Cincinnati, OH 45242

                                                        Re: LSI INDUSTRIES INC
                                                            Form 10-K for the
fiscal year ended June 30, 2022
                                                            Filed September 9,
2022
                                                            File No. 000-13375

       Dear James Galeese:

               We have limited our review of your filing to the financial
statements and related
       disclosures and have the following comment. In our comment, we may ask
you to provide us
       with information so we may better understand your disclosure.

              Please respond to this comment within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comment applies to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to this comment, we may have additional comments.

       Form 10-K for the fiscal year ended June 30, 2022

       Management's Discussion and Analysis of Financial Condition and Results
of Operations
       Non-GAAP Financial Measures, page 26

   1.                                                   We note that you
reconcile EBITDA and Adjusted EBITDA to operating income. Please
                                                        revise your
presentation in future annual and quarterly filings to reconcile these non-
                                                        GAAP measures to net
income, the most directly comparable GAAP measure. Refer to
                                                        Item 10(e)(1)(i)(B) of
Regulations S-K and Question 103.02 of the SEC   s Division of
                                                        Corporation Finance
C&DIs on Non-GAAP Measures. This comment also applies to your
                                                        earnings releases
furnished on Form 8-K.
              In closing, we remind you that the company and its management are
responsible for the
       accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
       absence of action by the staff.
 James Galeese
LSI INDUSTRIES INC
February 7, 2023
Page 2

        You may contact Mindy Hooker, Accountant, at (202) 551-3732 or Hugh
West, Branch
Chief, at (202) 551-3872 with any questions.

FirstName LastNameJames Galeese                        Sincerely,
Comapany NameLSI INDUSTRIES INC
                                                       Division of Corporation
Finance
February 7, 2023 Page 2                                Office of Manufacturing
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

February 7, 2023

James Galeese  
Chief Financial Officer  
LSI INDUSTRIES INC  
10000 Alliance Road  
Cincinnati, OH 45242

# **Re: LSI INDUSTRIES INC**

**Form 10-K for the fiscal year ended June 30, 2022**

**Filed September 9, 2022**

**File No. 000-13375**

Dear James Galeese:

We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response.

After reviewing your response to this comment, we may have additional comments.

Form 10-K for the fiscal year ended June 30, 2022

Management's Discussion and Analysis of Financial Condition and Results of Operations

1. We note that you reconcile EBITDA and Adjusted EBITDA to operating income. Please revise your presentation in future annual and quarterly filings to reconcile these non-GAAP measures to net income, the most directly comparable GAAP measure. Refer to Item 10(e)(1)(i)(B) of Regulations S-K and Question 103.02 of the SEC’s Division of Corporation Finance C&DIs on Non-GAAP Measures. This comment also applies to your earnings releases furnished on Form 8-K.

In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

James Galeese
LSI INDUSTRIES INC
February 7, 2023
Page 2

You may contact Mindy Hooker, Accountant, at (202) 551-3732 or Hugh West, Branch Chief, at (202) 551-3872 with any questions.

Sincerely,

Division of Corporation Finance
Office of Manufacturing