# EDGAR Filing Document

**Accession Number:** 0000763532
**File Stem:** 0001437749-23-003239
**Filing Date:** 2023-2
**Character Count:** 2859
**Document Hash:** 12226ee333996f8c0c9eeaf217c27954
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001437749-23-003239.hdr.sgml**: 20230315

**ACCESSION NUMBER**: 0001437749-23-003239

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230214

**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

![logo02.jpg](logo02.jpg)

February 14, 2023

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

Hugh West

Branch Chief

U.S. Securities and Exchange Commission

Division of Corporation Finance

Washington, D.C. 20549

---

| | |
|:---|:---|
| Re: | **LSI Industries Inc.** |

---

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

**Filed September 9, 2022**

**File No. 000-13375**

Dear Hugh West:

This letter responds to your letter, dated February 7, 2023, regarding our Form 10-K for the fiscal year ended June 30, 2022. Your comment is set forth below, followed by our response.

**<u>Form 10-K for the fiscal year ended June 30, 2022</u>**

**<u>Management's Discussion and Analysis of Financial Condition and Results of Operations</u>**

**<u>Non-GAAP Financial Measures, page 26</u>**

**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.**

**Response**: We acknowledge your comment and direction, and we will revise our presentation in future annual and quarterly reports and, as applicable, our Form 8-K reports to reconcile EBITDA and Adjusted EBITDA to net income.

------

You may contact me at (513) 793-3200 with any questions.

---

| | |
|:---|:---|
| Sincerely, | Sincerely, |
| LSI INDUSTRIES INC. | LSI INDUSTRIES INC. |
| By:  | /s/ James E. Galeese |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; James E. Galeese |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Chief Financial Officer |

---

cc: F. Mark Reuter, Keating Muething & Klekamp PLL