# EDGAR Filing Document

**Accession Number:** 0000763532
**File Stem:** 0001437749-25-029252
**Filing Date:** 2025-9
**Character Count:** 2416
**Document Hash:** 13839104951c456a1b175bbabee4182d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001437749-25-029252.hdr.sgml**: 20260113

**ACCESSION NUMBER**: 0001437749-25-029252

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250917

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LSI INDUSTRIES INC
- **CENTRAL INDEX KEY:** 0000763532
- **STANDARD INDUSTRIAL CLASSIFICATION:** ELECTRIC LIGHTING & WIRING EQUIPMENT [3640]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 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

**LSI Industries Inc.**

**10000 Alliance Road**

**Cincinnati, Ohio 45242**

September 17, 2025

**<u>Via Edgar</u>**

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<br> Filed September 12, 2025<br> <u>File No. 333-290202</u><u> </u>

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 4:00 p.m. (Washington D.C. time) on September 22, 2025 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,<br>LSI Industries Inc.<br>By:<u>/s/ Thomas A. Caneris</u><br> Thomas A. Caneris<br> Executive Vice President, Human Resources<br> and General Counsel<br>

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