O L S H A N | PARK AVENUE TOWER ● 65 EAST 55TH STREET ● NEW YORK, NEW YORK 10022 TELEPHONE: 212.451.2300 ● FACSIMILE: 212.451.2222 |
EMAIL: KSCHLESINGER@OLSHANLAW.COM
DIRECT DIAL: 212.451.2252
August 7, 2015
VIA EDGAR
Pamela A. Long
Assistant Director
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: | Trans-Lux Corporation |
Registration Statement on Form S-1 |
Filed June 25, 2015 |
File No. 333-205273 |
Definitive Proxy Statement on Schedule 14A |
Filed May 29, 2015 |
File No. 1-2257 |
On behalf of Trans-Lux Corporation (the “Company”), transmitted herewith is Amendment No. 2 (“Amendment No. 2”) to the Company’s Registration Statement on Form S-1 (File No. 333-205273) (as amended, the “Registration Statement”) filed with the U.S. Securities and Exchange Commission (the “Commission”) on June 25, 2015, and amended by Amendment No. 1 to the Registration Statement (“Amendment No. 1”) filed with the Commission on July 31, 2015.
We are filing Amendment No. 2 in order to provide to the staff of the Commission (the “Staff”) a revision-marked copy reflecting cumulative changes made from the initial filing of the Registration Statement, as the revision-marked copy provided with Amendment No. 1 contained errors, as well as to reflect certain substantive updates from Amendment No. 1.
We would be pleased to answer any questions you may have with regard to Amendment No. 2 and our letter filed with Amendment No. 1 responding to the comment letter of the Staff dated July 22, 2015. Please direct any such questions to the undersigned by telephone at (212) 451-2252, by email at kschlesinger@olshanlaw.com or by facsimile at (212) 451-2222, or to Kenneth Mantel by telephone at (212) 451-2326 or by email at kmantel@olshanlaw.com.
O L S H A N F R O M E W O L O S K Y L L P | WWW.OLSHANLAW.COM |
August 7, 2015
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Thank you for your assistance.
Sincerely, |
/s/ Kenneth A. Schlesinger |
Kenneth A. Schlesinger |
Enclosure
cc: Jean-Marc Allain