CORRESP 1 filename1.htm lglg20260519_corresp.htm

 

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Via EDGAR Transmission

 

May 26, 2026

 

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Jenny O'Shanick, Esq.
  Division of Corporation Finance
  Office of Manufacturing

 

Re: The LGL Group, Inc.
  Registration Statement on Form S-1 (No. 333-295925)

 

Ladies and Gentlemen:

 

On behalf of The LGL Group, Inc. (the “Company”), we enclose the Company’s request for acceleration of the above-referenced Registration Statement to 4:30 p.m., Eastern time, on Thursday, May 28, 2026, or as soon thereafter as practicable.

 

Please advise the undersigned of the effectiveness of the Registration Statement.

 

  Very truly yours,
   
  /s/ Spencer G. Feldman
  Spencer G. Feldman

 

 

cc: Mr. Jason D. Lamb, Chief Executive Officer

 

 

 

 
 

 

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The LGL Group, Inc.

2525 Shader Road

Orlando, Florida 32804

 

May 26, 2026

 

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Jenny O'Shanick, Esq.
  Division of Corporation Finance
  Office of Manufacturing

 

Re: The LGL Group, Inc.
  Registration Statement on Form S-1 (No. 333-295925)

 

Ladies and Gentlemen:

 

The LGL Group, Inc. hereby requests that the effectiveness of the above-referenced Registration Statement be accelerated so that it will become effective as of 4:30 p.m., Eastern Time, on Thursday, May 28, 2026, or as soon thereafter as practicable.

 

  Sincerely,
     
  THE LGL GROUP, INC.
     
     
  By: /s/ Jason D. Lamb
    Jason D. Lamb
    Chief Executive Officer