LYNCH CORPORATION
140 GREENWICH AVENUE, 4TH FLOOR
GREENWICH, CONNECTICUT 06830
May 18, 2006
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attn: Jay Webb
Re: LYNCH CORPORATION
ANNUAL REPORT ON FORM 10-K FOR THE YEAR ENDED DECEMBER 31, 2005
Dear Mr. Webb:
This letter is to inform you that Lynch Corporation (the "Company") is
aware that:
o it is responsible for the adequacy and accuracy of the disclosure in
the filing;
o staff comments or changes to disclosure in response to staff comments
do not foreclose the Securities and Exchange Commission (the
"Commission") from taking any action with respect to the filing; and
o the Company may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the federal
securities laws of the United States.
Very truly yours,
/s/ Eugene Hynes
------------------------
Eugene Hynes
Chief Financial Officer
