LSI Industries Inc.
10000 Alliance Road
Cincinnati, Ohio 45242
September 15, 2022
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. Acceleration Request
Registration Statement on Form S-3
Filed September 9, 2022
File No. 333-267377
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 20, 2022 or as soon as practical thereafter, unless we or our outside counsel, Mark Reuter at Keating Muething & Klekamp 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.
Please contact Mark Reuter at Keating Muething & Klekamp at (513) 579-6469 if you have any questions concerning this matter.
| Very truly yours, |
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| LSI Industries Inc. | |||
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| By: | /s/ Thomas A. Caneris |
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| Thomas A. Caneris |
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| Executive Vice President, Human Resources |
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| and General Counsel | |||
cc: Mr. Mark Reuter - Keating Muething & Klekamp PLL
