LSI Industries Inc.
10000 Alliance Road
Cincinnati, Ohio 45242
September 25, 2019
Via Edgar
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: | LSI Industries Inc. Accelereation Request | |
| Registration Statement on Form S-3 | ||
| Filed September 6, 2019 | ||
| File No. 333-233660 |
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended (the “Act”), the registrant named below hereby requests that the effective date of the above-referenced Registration Statement on Form S-3 be accelerated to, and that the Registration Statement be declared effective at, 11:00 a.m. (Washington D.C. time) on September 30, 2019 or as soon as practical thereafter, unless we or our outside counsel, Mark Reuter at Keating Muething & Klekamp PLL, request that such Registration Statement be declared effective at some other time. In this connection, the registrant acknowledges that it is aware of its responsibilities under the Act.
| Very truly yours, | ||
| LSI Industries Inc. | ||
| By: | /s/ Thomas A. Caneris | |
| Thomas A. Caneris | ||
| Senior Vice President, Human Resources | ||
| and General Counsel | ||
cc: Mr. Mark Reuter - Keating Muething & Klekamp PLL
