SEC Filing Document

Company: LGL GROUP INC
Ticker: LGL
CIK: 61004
Filing Type: UPLOAD
Document Type: TEXT-EXTRACT
Date Filed: 2025-06-13
Accession Number: 0000000000-25-006256
Exchange: NYSE
SIC Code: 3679
SIC Description: Electronic Components, NEC
URL: https://www.sec.gov/Archives/edgar/data/61004/000000000025006256/filename2.txt

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Word Count: 319
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Document Content:

June 13, 2025

Patrick Huvane
Executive Vice President
LGL GROUP INC.
2525 Shader Road
Orlando, Florida 32804

Re: LGL GROUP INC.
Post-Effective Amendment No. 1 to Registration Statement on Form S-1
Filed June 5, 2025
File No. 333-249639
Dear Patrick Huvane:

We have reviewed your post-effective amendment and have the following
comment(s).

Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments.

Amendment No. 1 to Registration Statement on Form S-1 filed June 5, 2025
Cover Page

1. We note that you are seeking to post-effectively amend your registration
statement
that was originally declared effective on October 23, 2020. During the
time period
since effectiveness, approximately four years and 5 months have elapsed
without an
update to your registration statement under Section 10(a)(3) as required
by the
undertakings you provided in Item 512(a)(1) of Regulation S-K. Please
explain (i)
how you believe the offering is consistent with the principles in
Securities Act Rule
415(a)(2), which sets forth a two-year limitation on the amount of
securities that may
be offered and sold in a continuous offering under Rule 415(a)(1(ix) and
(ii) whether
you have been conducting offers and sales during the time period during
which the
financial statements had not been updated under Section 10(a)(3).
June 13, 2025
Page 2

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.

Please contact Kristin Baldwin at 202-551-7172 or Jay Ingram at
202-551-3397 with
any other questions.

Sincerely,

Division of
Corporation Finance
Office of
Manufacturing