<SEC-DOCUMENT>0001437749-19-019054.txt : 20191029
<SEC-HEADER>0001437749-19-019054.hdr.sgml : 20191029
<ACCEPTANCE-DATETIME>20190925171158
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001437749-19-019054
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20190925

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LSI INDUSTRIES INC
		CENTRAL INDEX KEY:			0000763532
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRIC LIGHTING & WIRING EQUIPMENT [3640]
		IRS NUMBER:				310888951
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		10000 ALLIANCE RD
		STREET 2:		P O BOX 42728
		CITY:			CINCINNATI
		STATE:			OH
		ZIP:			45242
		BUSINESS PHONE:		5135796411

	MAIL ADDRESS:	
		STREET 1:		10000 ALLIANCE RD
		STREET 2:		P O BOX 42728
		CITY:			CINCINNATI
		STATE:			OH
		ZIP:			45242

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	LSI LIGHTING SYSTEMS INC
		DATE OF NAME CHANGE:	19891121
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>LSI Industries </b><b>Inc.</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>10000 Alliance Road</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Cincinnati</b><b>, Ohio</b><b> 45242</b></p>

<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">September 25, 2019</p>

<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;"><b>&nbsp;</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;"><b>Via Edgar</b></p>

<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">United States Securities and Exchange Commission</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Division of Corporation Finance</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">100 F Street, N.E.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Washington, D.C. 20549</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

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			<td style="width:72pt;">&nbsp;</td>
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			<p style="font-family:'Times New Roman', Times, serif;margin-right:0pt;margin-top:0pt;text-align:left;margin-bottom:0pt;font-size:10pt;">Re:</p>
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			<p style="font-family:'Times New Roman', Times, serif;margin-right:0pt;margin-top:0pt;text-align:left;margin-bottom:0pt;font-size:10pt;">LSI Industries Inc. Accelereation Request</p>
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			<td style="width:72pt;">&nbsp;</td>
			<td style="width:36pt;vertical-align:top;">&nbsp;</td>
			<td style="vertical-align:top;">Registration Statement on Form S-3</td>
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			<td style="width:72pt;">&nbsp;</td>
			<td style="width:36pt;vertical-align:top;">&nbsp;</td>
			<td style="vertical-align:top;">Filed September 6, 2019</td>
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			<td style="width:72pt;">&nbsp;</td>
			<td style="width:36pt;vertical-align:top;">&nbsp;</td>
			<td style="vertical-align:top;"><u>File</u><u> No. 333-233660&nbsp;&nbsp;</u></td>
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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin-bottom:0pt;margin-left:108pt;margin-right:0pt;margin-top:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Ladies and Gentlemen:</p>

<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Pursuant to Rule 461 of the Securities Act of 1933, as amended (the &#8220;Act&#8221;), 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 &amp; 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.</p>

<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">&nbsp;</p>

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			<td style="width: 50%;">&nbsp;</td>
			<td colspan="2" style="width: 2%;">Very truly yours,</td>
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			<td style="width: 50%;">&nbsp;</td>
			<td colspan="2" style="width: 2%;">&nbsp;</td>
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			<td style="width: 50%;">&nbsp;</td>
			<td colspan="2" rowspan="1" style="width: 2%;">LSI Industries Inc.</td>
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			<td style="width: 50%;">&nbsp;</td>
			<td style="width: 2%;">&nbsp;</td>
			<td style="width: 48%;">&nbsp;</td>
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			<td style="width: 50%;">&nbsp;</td>
			<td style="width: 2%;">By:</td>
			<td style="width: 48%;"><u>/s/ Thomas A. Caneris</u></td>
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			<td style="width: 50%;">&nbsp;</td>
			<td style="width: 2%;">&nbsp;</td>
			<td style="width: 48%;">Thomas A. Caneris</td>
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			<td style="width: 50%;">&nbsp;</td>
			<td style="width: 2%;">&nbsp;</td>
			<td style="width: 48%;">Senior Vice President, Human Resources</td>
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			<td style="width: 50%;">&nbsp;</td>
			<td style="width: 2%;">&nbsp;</td>
			<td style="width: 48%;">and General Counsel</td>
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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin-bottom:0pt;margin-left:216pt;margin-right:0pt;margin-top:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">cc:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Mr. Mark Reuter - Keating Muething &amp; Klekamp PLL</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>


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