Exhibit 16
December 20, 2005
U.S. Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549
Re: | LSI Industries Inc. File No. 0-13375 |
Dear Sir or Madam:
We have read Item 4.01 of Form 8-K of LSI Industries Inc. dated December 16, 2005, and agree with the statements concerning our Firm contained therein.
Very truly yours,
/s/GRANT THORNTON LLP
Cincinnati, Ohio