January 2, 2013
Securities and Exchange Commission
Attn: Mr. Joseph M. Kempf
100 F Street, N.E.
Washington, D.C. 20549-3628
| Re: | Lighting Science Group Corporation |
Form 10-K for Fiscal Year Ended December 31, 2011
Filed March 30, 2012
Form 10-Q for Fiscal Quarter Ended September 30, 2012
Filed November 14, 2012
File No. 000-20354
Dear Mr. Kempf:
Lighting Science Group Corporation (the “Company”) hereby acknowledges receipt of the letter from the staff of the Securities and Exchange Commission (the “Commission”), dated December 7, 2012 (the “Comment Letter”), with respect to the above-referenced filings.
The Company is preparing its response letter (the “Response”) to the Comment Letter and respectfully requests additional time to prepare such Response. The Company has been unable to finalize the Response within the period requested in the Comment Letter due to, among other things, changes in the Company’s management team, including the appointment of a new Chief Executive Officer, as well as unanticipated delays during the holiday season. The Company believes that it can prepare the Response by January 16, 2013 and hereby respectfully requests that the Commission extend the time for response to the Comment Letter until such time.
Please direct any questions or comments concerning this letter to the undersigned at (321) 610-9492.
| Lighting Science Group Corporation | ||
| By: | /s/ Zvi Raskin | |
| Name: | Zvi Raskin | |
| Title: | General Counsel and Secretary | |
