<SEC-DOCUMENT>0000061004-13-000106.txt : 20131209
<SEC-HEADER>0000061004-13-000106.hdr.sgml : 20131209

<ACCEPTANCE-DATETIME>20131106162836

<PRIVATE-TO-PUBLIC>

ACCESSION NUMBER:		0000061004-13-000106

CONFORMED SUBMISSION TYPE:	S-3/A

PUBLIC DOCUMENT COUNT:		4

FILED AS OF DATE:		20131106

DATE AS OF CHANGE:		20131108


FILER:


	COMPANY DATA:	

		COMPANY CONFORMED NAME:			LGL GROUP INC

		CENTRAL INDEX KEY:			0000061004

		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRONIC COMPONENTS, NEC [3679]

		IRS NUMBER:				381799862

		STATE OF INCORPORATION:			DE

		FISCAL YEAR END:			1231



	FILING VALUES:

		FORM TYPE:		S-3/A

		SEC ACT:		1933 Act

		SEC FILE NUMBER:	333-191269

		FILM NUMBER:		131196833



	BUSINESS ADDRESS:	

		STREET 1:		2525 SHADER ROAD

		CITY:			ORLANDO

		STATE:			FL

		ZIP:			32804

		BUSINESS PHONE:		(407) 298-2000



	MAIL ADDRESS:	

		STREET 1:		2525 SHADER ROAD

		CITY:			ORLANDO

		STATE:			FL

		ZIP:			32804



	FORMER COMPANY:	

		FORMER CONFORMED NAME:	LYNCH CORP

		DATE OF NAME CHANGE:	19920703



</SEC-HEADER>

<DOCUMENT>
<TYPE>S-3/A
<SEQUENCE>1
<FILENAME>lgl_s3a2_20131106.htm
<DESCRIPTION>LGL GROUP S-3 AMENDMENT NO. 2
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; FONT-WEIGHT: bold; TEXT-ALIGN: center">As filed with the Securities and Exchange Commission on November 6, 2013</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; FONT-WEIGHT: bold; TEXT-ALIGN: right">Registration No. 333-191269</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; FONT-WEIGHT: bold; TEXT-ALIGN: center">UNITED STATES</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; FONT-WEIGHT: bold; TEXT-ALIGN: center">SECURITIES AND EXCHANGE COMMISSION</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; FONT-WEIGHT: bold; TEXT-ALIGN: center">Washington, D.C. 20549</div>

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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; FONT-WEIGHT: bold; TEXT-ALIGN: center">AMENDMENT NO. 2</div>

<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; FONT-WEIGHT: bold; TEXT-ALIGN: center">TO</div>

<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; FONT-WEIGHT: bold; TEXT-ALIGN: center">FORM S-3</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; FONT-WEIGHT: bold; TEXT-ALIGN: center">REGISTRATION STATEMENT</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; FONT-WEIGHT: bold; TEXT-ALIGN: center">UNDER</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; FONT-WEIGHT: bold; TEXT-ALIGN: center">THE SECURITIES ACT OF 1933</div>

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<div style="FONT-SIZE: 14pt; FONT-FAMILY: 'Times New Roman', serif; FONT-WEIGHT: bold; TEXT-ALIGN: center">THE LGL GROUP, INC.</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">(Exact name of registrant as specified in its charter)</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">Delaware</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">(State or other jurisdiction of</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">incorporation or organization)</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">38-1799862</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">(I.R.S. Employer</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">Identification Number)</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">2525 Shader Road</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">Orlando, Florida 32804</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">(407) 298-2000</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">(Address, including zip code, and telephone number,</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">including area code, of registrant's principal executive offices)</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">R. LaDuane Clifton</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">Chief Financial Officer</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">2525 Shader Road</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">Orlando, Florida 32804</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">(407) 298-2000</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">(Name, address, including zip code, and telephone number,</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">including area code, of agent for service)</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">Copy to:</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">Robert H. Friedman, Esq.</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">Olshan Frome Wolosky LLP</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">Park Avenue Tower</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">65 East 55<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">th</sup> Street</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">New York, New York 10022</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">(212) 451-2300</div>

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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; TEXT-INDENT: 18pt">Approximate date of commencement of proposed sale to the public: from time to time after the effective date of this registration statement.</div>

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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; TEXT-INDENT: 18pt">If the only securities being registered on this form are being offered pursuant to dividend or interest reinvestment plans, please check the following box. &#160;<font style="FONT-SIZE: 9pt; FONT-FAMILY: Wingdings">&#168;</font></div>

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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; TEXT-INDENT: 18pt">If any of the securities being registered on this form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933, other than securities offered only in connection with dividend or interest reinvestment plans, check the following box. &#160;<font style="FONT-SIZE: 9pt; FONT-FAMILY: Wingdings">&#253;</font></div>

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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; TEXT-INDENT: 18pt">If this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, please check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. &#160;<font style="FONT-SIZE: 9pt; FONT-FAMILY: Wingdings">&#168;</font></div>

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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; TEXT-INDENT: 18pt">If this form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. &#160;<font style="FONT-SIZE: 9pt; FONT-FAMILY: Wingdings">&#168;</font></div>

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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; TEXT-INDENT: 18pt">If this Form is a registration statement pursuant to General Instruction I.D. or a post-effective amendment thereto that shall become effective upon filing with the Commission pursuant to Rule 462(e) under the Securities Act, check the following box. &#160;<font style="FONT-SIZE: 9pt; FONT-FAMILY: Wingdings">&#168;</font></div>

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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; TEXT-INDENT: 18pt">If this Form is a post-effective amendment to a registration statement filed pursuant to General Instruction I.D. filed to register additional securities or additional classes of securities pursuant to Rule 413(b) under the Securities Act, check the following box. &#160;<font style="FONT-SIZE: 9pt; FONT-FAMILY: Wingdings">&#168;</font></div>

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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; TEXT-INDENT: 18pt">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. &#160;See the definitions of "large accelerated filer," "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the Exchange Act.</div>

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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">Large accelerated filer</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: Wingdings; TEXT-ALIGN: left">&#168;</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">Accelerated filer box</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: Wingdings; TEXT-ALIGN: left">&#168;</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: Wingdings; TEXT-ALIGN: left">&#168;</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">Smaller reporting company</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: Wingdings; TEXT-ALIGN: left">&#253;</div>
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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; FONT-WEIGHT: bold; TEXT-ALIGN: left">The registrant hereby amends this registration statement on such date or dates as may be necessary to delay its effective date until the registrant shall file a further amendment which specifically states that this registration statement shall thereafter become effective in accordance with Section 8(a) of the Securities Act of 1933 or until the registration statement shall become effective on such date as the Securities and Exchange Commission, acting pursuant to Section 8(a), may determine.</div>

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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">&#160;</div>

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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; FONT-WEIGHT: bold; TEXT-ALIGN: center">EXPLANATORY NOTE</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; TEXT-INDENT: 36pt">This Amendment No. 2 to the Registration Statement on Form S-3 (File No. 333-191269) of The LGL Group, Inc. is being filed solely to file a revised Exhibit 5.1 with the Securities and Exchange Commission. &#160;Accordingly, this Amendment No. 2 consists solely of the facing page, this explanatory note, Part II, the signature page and Exhibit 5.1. &#160;This filing does not modify any provision of the Registration Statement except as specifically noted herein.</div>

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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">&#160;</div>

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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; FONT-WEIGHT: bold; TEXT-ALIGN: center">PART II</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; FONT-WEIGHT: bold; TEXT-ALIGN: center">INFORMATION NOT REQUIRED IN PROSPECTUS</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; FONT-WEIGHT: bold; TEXT-ALIGN: left">Item 14. Other Expenses of Issuance and Distribution.</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; TEXT-INDENT: 36pt">We estimate that expenses in connection with the distribution described in this registration statement (other than brokerage commissions, discounts or other expenses relating to the sale of the securities by the selling security holder) will be as set forth below. &#160;We will pay all of these expenses. &#160;The amounts shown below, with the exception of the SEC registration fee, are estimates.</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">SEC registration fee</div>
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<td style="VERTICAL-ALIGN: bottom; WIDTH: 1%" valign="bottom">&#160;</td>
<td style="VERTICAL-ALIGN: bottom; TEXT-ALIGN: left; WIDTH: 1%" valign="bottom">
<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif">$</div>
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<td style="VERTICAL-ALIGN: bottom; TEXT-ALIGN: right; WIDTH: 9%" valign="bottom">
<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif">370.75</div>
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<td style="VERTICAL-ALIGN: bottom; TEXT-ALIGN: left; WIDTH: 1%" valign="bottom" nowrap="nowrap">&#160;</td>
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<td style="VERTICAL-ALIGN: bottom; WIDTH: 88%" valign="bottom">
<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">Accounting fees and expenses</div>
</td>
<td style="VERTICAL-ALIGN: bottom; WIDTH: 1%" valign="bottom">&#160;</td>
<td style="VERTICAL-ALIGN: bottom; TEXT-ALIGN: left; WIDTH: 1%" valign="bottom">&#160;</td>
<td style="VERTICAL-ALIGN: bottom; TEXT-ALIGN: right; WIDTH: 9%" valign="bottom">
<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif">14,500.00</div>
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<td style="VERTICAL-ALIGN: bottom; TEXT-ALIGN: left; WIDTH: 1%" valign="bottom" nowrap="nowrap">&#160;</td>
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<td style="VERTICAL-ALIGN: bottom; WIDTH: 88%" valign="bottom">
<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">Legal fees and expenses</div>
</td>
<td style="VERTICAL-ALIGN: bottom; WIDTH: 1%" valign="bottom">&#160;</td>
<td style="VERTICAL-ALIGN: bottom; TEXT-ALIGN: left; WIDTH: 1%" valign="bottom">&#160;</td>
<td style="VERTICAL-ALIGN: bottom; TEXT-ALIGN: right; WIDTH: 9%" valign="bottom">
<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif">18,000.00</div>
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<td style="VERTICAL-ALIGN: bottom; TEXT-ALIGN: left; WIDTH: 1%" valign="bottom" nowrap="nowrap">&#160;</td>
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<td style="VERTICAL-ALIGN: bottom; PADDING-BOTTOM: 2px; WIDTH: 88%" valign="bottom">
<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">Miscellaneous</div>
</td>
<td style="VERTICAL-ALIGN: bottom; PADDING-BOTTOM: 2px; WIDTH: 1%" valign="bottom">&#160;</td>
<td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 2px solid; TEXT-ALIGN: left; WIDTH: 1%" valign="bottom">&#160;</td>
<td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 2px solid; TEXT-ALIGN: right; WIDTH: 9%" valign="bottom">
<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif">1,500.00</div>
</td>
<td style="VERTICAL-ALIGN: bottom; PADDING-BOTTOM: 2px; TEXT-ALIGN: left; WIDTH: 1%" valign="bottom" nowrap="nowrap">&#160;</td>
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<div>&#160;</div>
</td>
<td style="VERTICAL-ALIGN: bottom; PADDING-BOTTOM: 4px; WIDTH: 1%" valign="bottom">&#160;</td>
<td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 4px double; TEXT-ALIGN: left; WIDTH: 1%" valign="bottom">
<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif">$</div>
</td>
<td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 4px double; TEXT-ALIGN: right; WIDTH: 9%" valign="bottom">
<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif">34,370.75</div>
</td>
<td style="VERTICAL-ALIGN: bottom; PADDING-BOTTOM: 4px; TEXT-ALIGN: left; WIDTH: 1%" valign="bottom" nowrap="nowrap">&#160;</td>
</tr>
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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; FONT-WEIGHT: bold; TEXT-ALIGN: left">Item 15. Indemnification of Directors and Officers.</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; TEXT-INDENT: 36pt">Section 145 of the DGCL provides that a corporation may indemnify directors and officers as well as other employees and individuals against expenses (including attorneys' fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by such person in connection with any threatened, pending or completed actions, suits or proceedings in which such person is made a party by reason of such person being or having been a director, officer, employee or agent of the corporation. &#160;Section 145 of the DGCL also provides that expenses (including attorneys' fees) incurred by a director or officer in defending an action may be paid by a corporation in advance of the final disposition of an action if the director or officer undertakes to repay the advanced amounts if it is determined such person is not entitled to be indemnified by the corporation. &#160;The DGCL provides that Section 145 is not exclusive of other rights to which those seeking indemnification may be entitled under any bylaw, agreement, vote of stockholders or disinterested directors or otherwise. &#160;The Company's Bylaws provide that, to the fullest extent permitted by law, the Company shall indemnify and hold harmless any person who was or is made or is threatened to be made a party or is otherwise involved in any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative by reason of the fact that such person, or the person for whom he is the legally representative, is or was a director or officer of the Company, against all liabilities, losses, expenses (including attorney's fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by such person in connection with such proceeding.</div>
<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; TEXT-INDENT: 36pt">Section 102(b)(7) of the DGCL permits a corporation to provide in its certificate of incorporation that a director of the corporation shall not be personally liable to the corporation or its stockholders for monetary damages for breach of fiduciary duty as a director, except for liability (i) for any breach of the director's duty of loyalty to the corporation or its stockholders, (ii) for acts or omissions not in good faith or which involve intentional misconduct or a knowing violation of law, (iii) for unlawful payments of dividends or unlawful stock repurchases, redemptions or other distributions, or (iv) for any transaction from which the director derived an improper personal benefit. &#160;The Company's Certificate of Incorporation provides for such limitation of liability.</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; TEXT-INDENT: 36pt">The Company's Bylaws provide for the indemnification of, and advancement of expenses to, directors and officers of the Company (and, at the discretion of the Board, employees and agents of the Company to the extent that Delaware law permits the Company to provide indemnification to such persons) &#160;in excess of the indemnification and advancement otherwise permitted under Section 145 of the DGCL, subject only to limits created by applicable Delaware law (statutory or non-statutory), with respect to actions for breach of duty to the Company, its stockholders and others. &#160;The provision does not affect directors' responsibilities under any other laws, such as the federal securities laws or state or federal environmental laws.</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; TEXT-INDENT: 36pt">The Company has entered into agreements with its directors and executive officers, that require the Company to indemnify such persons to the fullest extent permitted by law, against expenses, judgments, fines, settlements and other amounts incurred (including attorneys' fees), and advance expenses if requested by such person, in connection with investigating, defending, being a witness in, participating, or preparing for any threatened, pending, or completed action, suit, or proceeding or any alternative dispute resolution mechanism, or any inquiry, hearing, or investigation (collectively, a "Proceeding"), relating to any event or occurrence that takes place either prior to or after the execution of the indemnification agreement, related to the fact that such person is or was a director or officer of the Company, or while a director or officer is or was serving at the request of the Company as a director, officer, employee, trustee, agent, or fiduciary of another foreign or domestic corporation, partnership, joint venture, employee benefit plan, trust, or other enterprise, or was a director, officer, employee, or agent of a foreign or domestic corporation that was a predecessor corporation of the Company or of another enterprise at the request of such predecessor corporation, or related to anything done or not done by such person in any such capacity, whether or not the basis of the Proceeding is alleged action in an official capacity as a director, officer, employee, or agent or in any other capacity while serving as a director, officer, employee, or agent of the Company. Indemnification is prohibited on account of any Proceeding in which judgment is rendered against such persons for an accounting of profits made from the purchase or sale by such persons of securities of the Company pursuant to the provisions of Section 16(b) of the Exchange Act or similar provisions of any federal, state, or local laws. &#160;The indemnification agreements also set forth certain procedures that will apply in the event of a claim for indemnification thereunder.</div>
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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; TEXT-INDENT: 36pt">The Company has entered into a Registration Rights Agreement, dated September 19, 2013 (the "Registration Rights Agreement"), with the selling stockholder pursuant to which the Company agreed to indemnify and hold harmless the selling stockholder and each transferee thereof in accordance with the terms of the Registration Rights Agreement (each, a "Holder"), each director, officer, partner and agent of each Holder, any underwriter (as defined in the Securities Act), and each person, if any, who controls each Holder (within the meaning of Section 15 of the Securities Act or Section 20 of the Exchange Act), against any losses, claims, damages or liabilities, joint or several, to which they may become subject under the Securities Act and applicable state securities laws insofar as such losses, claims, damages or liabilities (or actions in respect thereof) arise out of or are based upon any untrue statement or alleged untrue statement of any material fact contained in the registration statement, including any preliminary prospectus or final prospectus forming a part of the registration statement or any amendments or supplements thereto, arise out of or are based upon the omission or alleged omission to state therein a material fact required to be stated therein or necessary to make the statements therein not misleading in light of the circumstances, or arise out of any violation by the Company of any rule or regulation promulgated under the Securities Act applicable to the Company and relating to action or inaction required of the Company in connection with any such registration. &#160;The Company also agreed to reimburse each such person for any legal or other expenses reasonably incurred by him in connection with investigating or defending any such loss, claim, damage, liability or action.</div>
<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; TEXT-INDENT: 36pt">The Company may purchase and maintain insurance on behalf of any person who is or was a director, officer or employee of the Company, or is or was serving at the request of the Company as a director, officer, employee or agent of another company, partnership, joint venture, trust or other enterprise against liability asserted against him and incurred by him in any such capacity, or arising out of his status as such, whether or not the Company would have the power to indemnify him against liability under the provisions of this section. &#160;The Company currently maintains such insurance.</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; TEXT-INDENT: 36pt">The right of any person to be indemnified is subject always to the right of the Company by the Board, in lieu of such indemnity, to settle any such claim, action, suit or proceeding at the expense of the Company by the payment of the amount of such settlement and the costs and expenses incurred in connection therewith.</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; TEXT-INDENT: 36pt">Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers or persons controlling the Company pursuant to the foregoing provisions, or otherwise, the Company has been advised that in the opinion of the SEC, such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable.</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; TEXT-INDENT: 36pt">In the event that a claim for indemnification against such liabilities (other than the payment of expenses incurred or paid by a director, officer or controlling person in a successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, we will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to the court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</div>

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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; TEXT-INDENT: 36pt">At present, there is no pending litigation or proceeding involving any of our directors, officers or employees as to which indemnification is sought, nor are we aware of any threatened litigation or proceeding that may result in claims for indemnification.</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; FONT-WEIGHT: bold; TEXT-ALIGN: left">Item 16. Exhibits.</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">Description</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">3.1**</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">Certificate of Incorporation of The LGL Group, Inc. (incorporated by reference to Exhibit 3.1 to the Company's Current Report on Form 8-K filed on August 31, 2007).</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">3.2**</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">The LGL Group, Inc. By-Laws (incorporated by reference to Exhibit 3.2 to the Company's Current Report on Form 8-K filed on August 31, 2007).</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">4.1</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">Reference is made to Exhibits 3.1 and 3.2 above.</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">4.2**</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">Form of Certificate for Common Stock (incorporated by reference to Exhibit 4.1 to the Company's Registration Statement on Form S-3 filed on September 23, 2010).</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">4.3**</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">Warrant Agreement, dated as of July 30, 2013, by and among The LGL Group, Inc., Computershare Inc., and Computershare Trust Company, N.A. (incorporated by reference to Exhibit 4.1 to the Company's Quarterly Report on Form 10-Q filed on August 14, 2013).</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">4.4**</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">Registration Rights Agreement, dated as of September 19, 2013, by and between the Company and Venator Merchant Fund L.P.</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">5.1*</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">Opinion of Olshan Frome Wolosky LLP.</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">23.1**</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">Consent of Independent Registered Public Accounting Firm &#8211; McGladrey LLP.</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">23.2*</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">Consent of Olshan Frome Wolosky LLP (included in Exhibit 5.1).</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">24.1**</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">Power of Attorney (included on the signature page of the initial filing of this Registration Statement).</div>
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<div style="MARGIN-BOTTOM: 3pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; MARGIN-TOP: 3pt">_____________</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; MARGIN-LEFT: 36pt; TEXT-INDENT: -36pt">* Filed herewith</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; MARGIN-LEFT: 36pt; TEXT-INDENT: -36pt">** Previously filed</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; FONT-WEIGHT: bold; TEXT-ALIGN: left">Item 17. Undertakings.</div>

<div><font style="FONT-SIZE: 10pt; FONT-FAMILY: 9999999, 'Times New Roman', serif">(a)</font><font id="TRGRRTFtoHTMLTab" style="FONT-SIZE: 5.14pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif">The undersigned registrant hereby undertakes:</font></div>

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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; TEXT-INDENT: 36pt">To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:</div>
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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">To include any prospectus required by Section 10(a)(3) of the Securities Act of 1933;</div>
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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">To reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration statement. &#160;Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than a 20% change in the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective registration statement; and</div>
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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 9999999, 'Times New Roman', serif; TEXT-ALIGN: left; MARGIN-LEFT: 72pt">(iii)</div>
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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">To include any material information with respect to the plan of distribution not previously disclosed in the registration statement or any material change to such information in the registration statement.</div>
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<div id="DSPFPageNumberArea" style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman', Times, Serif; TEXT-ALIGN: center">II - 3</div>

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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; MARGIN-LEFT: 72pt"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; FONT-STYLE: italic">Provided however</font>, that paragraphs (a)(1)(i), (a)(1)(ii) and (a)(1)(iii) of this section do not apply if the registration statement is on Form S-3 or Form F-3 and the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the registrant pursuant to Section 13 or Section 15(d) of the Securities Exchange Act of 1934 that are incorporated by reference in the registration statement, or is contained in a form of prospectus filed pursuant to Rule 424(b) that is part of the registration statement.</div>

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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 9999999, 'Times New Roman', serif; TEXT-ALIGN: left; MARGIN-LEFT: 36pt">(2)</div>
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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; TEXT-INDENT: 36pt">That, for the purpose of determining liability under the Securities Act of 1933, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</div>
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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; TEXT-INDENT: 36pt">To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.</div>
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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 9999999, 'Times New Roman', serif; TEXT-ALIGN: left; MARGIN-LEFT: 36pt">(4)</div>
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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; TEXT-INDENT: 36pt">That, for the purpose of determining liability under the Securities Act to any purchaser, if the registrant is subject to Rule 430C, each prospectus filed pursuant to Rule 424(b) as part of a registration statement relating to an offering, other than registration statements relying on Rule 430B or other than prospectuses filed in reliance on Rule 430A, shall be deemed to be part of and included in the registration statement as of the date it is first used after effectiveness. &#160;<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; FONT-STYLE: italic">Provided</font>, <font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; FONT-STYLE: italic">however</font>, that no statement made in a registration statement or prospectus that is part of the registration statement or made in a document incorporated or deemed incorporated by reference into the registration statement or prospectus that is part of the registration statement will, as to a purchaser with a time of contract of sale prior to such first use, supersede or modify any statement that was made in the registration statement or prospectus that was part of the registration statement or made in any such document immediately prior to such date of first use.</div></td>
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<div><font style="FONT-SIZE: 10pt; FONT-FAMILY: 9999999, 'Times New Roman', serif">(b)</font><font id="TRGRRTFtoHTMLTab" style="FONT-SIZE: 5.14pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif">That, for purposes of determining any liability under the Securities Act, each filing of our annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in the registration statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial <font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; FONT-STYLE: italic">bona fide</font> offering thereof.</font></div>

<div>&#160;</div>

<div><font style="FONT-SIZE: 10pt; FONT-FAMILY: 9999999, 'Times New Roman', serif">(c)</font><font id="TRGRRTFtoHTMLTab" style="FONT-SIZE: 5.14pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif">Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing provisions or otherwise, the registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Act and is, therefore, unenforceable. &#160;In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication of such issue.</font></div>
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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; FONT-WEIGHT: bold; TEXT-ALIGN: center">SIGNATURES</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; TEXT-INDENT: 36pt">Pursuant to the requirements of the Securities Act, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-3 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Orlando, State of Florida, on November 6, 2013.</div>

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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">THE LGL GROUP, INC.</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">By:</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">/s/ R. LaDuane Clifton</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">R. LaDuane Clifton</div>

<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">Chief Financial Officer</div>

<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">(Principal Financial Officer)</div>
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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman', Times, Serif; TEXT-ALIGN: left; TEXT-INDENT: 36pt">Pursuant to the requirements of the Securities Exchange Act of 1934, this registration statement has been signed by the following persons on behalf of the registrant and in the capacities and on the dates indicated.</div>

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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">SIGNATURE</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">CAPACITY</div>
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<div>&#160;</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">DATE</div>
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<div>&#160;</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">/s/ Gregory P. Anderson*</div>
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<div>&#160;</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">President and Chief Executive Officer</div>
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<div>&#160;</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">November 6, 2013</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">GREGORY P. ANDERSON</div>
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<div>&#160;</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">(Principal Executive Officer)</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">/s/ R. LaDuane Clifton</div>
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<div>&#160;</div>
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<div>&#160;</div>

<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">Chief Financial Officer</div>
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<div>&#160;</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">November 6, 2013</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">R. LADUANE CLIFTON</div>
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<div>&#160;</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">(Principal Financial Officer)</div>
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<div>&#160;</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">/s/ James L. Williams*</div>
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<div>&#160;</div>
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<div>&#160;</div>

<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">Corporate Controller</div>
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<div>&#160;</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">November 6, 2013</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">JAMES L. WILLIAMS</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">(Principal Accounting Officer)</div>
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<div>&#160;</div>

<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">Chairman of the Board of Directors</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">MARC J. GABELLI</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">(Non-Executive)</div>

<div>&#160;</div>
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<div>&#160;</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">Vice Chairman of the Board of Directors</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">MICHAEL J. FERRANTINO</div>
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<div>&#160;</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">(Executive)</div>

<div>&#160;</div>
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<div>&#160;</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">/s/ Patrick J. Guarino*</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">Director</div>
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<div>&#160;</div>
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<td style="VERTICAL-ALIGN: bottom; WIDTH: 19.9%">
<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">November 6, 2013</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">PATRICK J. GUARINO</div>

<div>&#160;</div>
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<div>&#160;</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">(Lead Independent Director)</div>
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<div>&#160;</div>
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<div>&#160;</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">/s/ James Abel*</div>
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<div>&#160;</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">Director</div>
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<div>&#160;</div>
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<td style="VERTICAL-ALIGN: bottom; WIDTH: 19.9%">
<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">November 6, 2013</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">JAMES ABEL</div>

<div>&#160;</div>
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<div>&#160;</div>
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<div>&#160;</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">/s/ Michael Chiu*</div>
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<div>&#160;</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">Director</div>
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<div>&#160;</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">November 6, 2013</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">MICHAEL CHIU</div>

<div>&#160;</div>
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<div>&#160;</div>
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<td style="VERTICAL-ALIGN: bottom; WIDTH: 38.48%">
<div>&#160;</div>
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<td style="VERTICAL-ALIGN: top; WIDTH: 2.82%">
<div>&#160;</div>
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<td style="VERTICAL-ALIGN: bottom; WIDTH: 19.9%">
<div>&#160;</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">/s/ Vincent Enright*</div>
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<div>&#160;</div>
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<td style="VERTICAL-ALIGN: bottom; WIDTH: 38.48%">
<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">Director</div>
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<div>&#160;</div>
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<td style="VERTICAL-ALIGN: bottom; WIDTH: 19.9%">
<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">November 6, 2013</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">VINCENT ENRIGHT</div>

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<div>&#160;</div>
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<td style="VERTICAL-ALIGN: bottom; WIDTH: 38.48%">
<div>&#160;</div>
</td>
<td style="VERTICAL-ALIGN: top; WIDTH: 2.82%">
<div>&#160;</div>
</td>
<td style="VERTICAL-ALIGN: bottom; WIDTH: 19.9%">
<div>&#160;</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">/s/ Timothy Foufas*</div>
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<div>&#160;</div>
</td>
<td style="VERTICAL-ALIGN: bottom; WIDTH: 38.48%">
<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">Director</div>
</td>
<td style="VERTICAL-ALIGN: top; WIDTH: 2.82%">
<div>&#160;</div>
</td>
<td style="VERTICAL-ALIGN: bottom; WIDTH: 19.9%">
<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">November 6, 2013</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">TIMOTHY FOUFAS</div>

<div>&#160;</div>
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<div>&#160;</div>
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<td style="VERTICAL-ALIGN: bottom; WIDTH: 38.48%">
<div>&#160;</div>
</td>
<td style="VERTICAL-ALIGN: top; WIDTH: 2.82%">
<div>&#160;</div>
</td>
<td style="VERTICAL-ALIGN: bottom; WIDTH: 19.9%">
<div>&#160;</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">/s/ Donald H. Hunter*</div>
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<td style="VERTICAL-ALIGN: top; WIDTH: 2.83%">
<div>&#160;</div>
</td>
<td style="VERTICAL-ALIGN: bottom; WIDTH: 38.48%">
<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">Director</div>
</td>
<td style="VERTICAL-ALIGN: top; WIDTH: 2.82%">
<div>&#160;</div>
</td>
<td style="VERTICAL-ALIGN: bottom; WIDTH: 19.9%">
<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">November 6, 2013</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">DONALD H. HUNTER</div>

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<div>&#160;</div>
</td>
<td style="VERTICAL-ALIGN: bottom; WIDTH: 38.48%">
<div>&#160;</div>
</td>
<td style="VERTICAL-ALIGN: top; WIDTH: 2.82%">
<div>&#160;</div>
</td>
<td style="VERTICAL-ALIGN: bottom; WIDTH: 19.9%">
<div>&#160;</div>
</td>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">/s/ Manjit Kalha*</div>
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<td style="VERTICAL-ALIGN: top; WIDTH: 2.83%">
<div>&#160;</div>
</td>
<td style="VERTICAL-ALIGN: bottom; WIDTH: 38.48%">
<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">Director</div>
</td>
<td style="VERTICAL-ALIGN: top; WIDTH: 2.82%">
<div>&#160;</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">November 6, 2013</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">MANJIT KALHA</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">*By:</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">/s/ R. LaDuane Clifton</div>
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<div style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">R. LaDuane Clifton, Attorney in Fact</div>
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<div style="FONT-SIZE: 8pt; FONT-FAMILY: 'Times New Roman', Times, Serif; TEXT-ALIGN: center">II - 5</div>

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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; FONT-WEIGHT: bold; TEXT-ALIGN: center">EXHIBIT INDEX</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">Exhibit No.</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">Description</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">3.1**</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">Certificate of Incorporation of The LGL Group, Inc. (incorporated by reference to Exhibit 3.1 to the Company's Current Report on Form 8-K filed on August 31, 2007).</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">3.2**</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">The LGL Group, Inc. By-Laws (incorporated by reference to Exhibit 3.2 to the Company's Current Report on Form 8-K filed on August 31, 2007).</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">4.1</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">Reference is made to Exhibits 3.1 and 3.2 above.</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">4.2**</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">Form of Certificate for Common Stock (incorporated by reference to Exhibit 4.1 to the Company's Registration Statement on Form S-3 filed on September 23, 2010).</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">4.3**</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">Warrant Agreement, dated as of July 30, 2013, by and among The LGL Group, Inc., Computershare Inc., and Computershare Trust Company, N.A. (incorporated by reference to Exhibit 4.1 to the Company's Quarterly Report on Form 10-Q filed on August 14, 2013).</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">4.4**</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">Registration Rights Agreement, dated as of September 19, 2013, by and between the Company and Venator Merchant Fund L.P.</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">5.1*</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">Opinion of Olshan Frome Wolosky LLP.</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">23.1**</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">Consent of Independent Registered Public Accounting Firm &#8211; McGladrey LLP.</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">23.2*</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">Consent of Olshan Frome Wolosky LLP (included in Exhibit 5.1).</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">24.1**</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">Power of Attorney (included on the signature page of the initial filing of this Registration Statement).</div>
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<div style="MARGIN-BOTTOM: 3pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; MARGIN-TOP: 3pt">_____________</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; MARGIN-LEFT: 36pt; TEXT-INDENT: -36pt">* Filed herewith</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; MARGIN-LEFT: 36pt; TEXT-INDENT: -36pt">** Previously filed</div>

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<TYPE>EX-5.1
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<FILENAME>lgl_s3a2_20131106_exh5.1.htm
<DESCRIPTION>OPINION OF OLSHAN FROME WOLOSKY
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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">Exhibit 5.1</div>

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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center">November 6, 2013</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">The LGL Group, Inc.<font style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif"><br>
</font>2525 Shader Road<font style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif"><br>
</font> Orlando, Florida 32804</div>

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<td style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; VERTICAL-ALIGN: top; WIDTH: 36pt; align: right">Re:</td>
<td style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; VERTICAL-ALIGN: top; WIDTH: auto">The LGL Group, Inc.<font style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif"><br>
</font><font style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif"><u>Registration Statement on Form S-3</u></font></td>
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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left">Gentlemen:</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: justify; TEXT-INDENT: 36pt">We have acted as counsel to The LGL Group, Inc., a Delaware corporation (the "Company"), in connection with its filing with the Securities and Exchange Commission of the Company's Registration Statement on Form S-3 (File No. 333-191269) (the "Registration Statement") relating to the registration of the resale by the selling stockholders named in the Registration Statement of an aggregate of up to (i) 350,902 shares (the "Shares") of common stock, $0.01 par value per share (the "Common Stock"), (ii) 1,754,510 warrants to purchase Common Stock (the "Warrants"), and (iii) 70,181 shares of Common Stock issuable upon exercise of the Warrants (the "Warrant Shares"). &#160;This opinion letter is being delivered at the request of the Company and in accordance with the requirements of Item 601(b)(5) of Regulation S-K promulgated under the Securities Act of 1933, as amended (the "Securities Act").</div>
<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: justify; TEXT-INDENT: 36pt">We advise you in rendering the opinions expressed below, we have examined executed originals or copies certified or otherwise identified to our satisfaction of the following documents: (i) the Registration Statement; (ii) the prospectus forming a part of the Registration Statement (the "Prospectus"); (iii) the Warrant Agreement, dated as of July 30, 2013 (the "Warrant Agreement"), among the Company, Computershare Inc. and Computershare Trust Company, N.A.; and (iv) the Certificate of Incorporation and the By-laws of the Company, each as amended to date. &#160;In addition, we have examined and relied upon such corporate records of the Company, and have made such examination of law, as we have deemed necessary or appropriate for purposes of the opinions expressed below. &#160;We have assumed for purposes of rendering the opinions set forth herein, without any verification by us:</div>
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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; MARGIN-LEFT: 36pt">(a)</div>
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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: justify">The genuineness of all signatures, the legal capacity of all natural persons to execute and deliver documents, the authenticity and completeness of documents submitted to us as originals and the completeness and conformity with authentic original documents of all documents submitted to us as copies, and that all documents, books and records made available to us by the Company are accurate and complete.</div>
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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: justify">That the Warrant Agreement has been duly authorized, executed and delivered by each party thereto (other than the Company) and that each such party has full power, authority and legal right to enter into and perform the terms and conditions of the Warrant Agreement to be performed by it, that the representations and warranties of each such party as set forth in the Warrant Agreement when made were, and on the date hereof are, true and complete, and that the Warrant Agreement constitutes a legal, valid and binding obligation of each such party, enforceable against it in accordance with its terms.</div>
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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: justify; TEXT-INDENT: 36pt">On the basis of the foregoing and in reliance thereon and subject to the assumptions, qualifications and limitations set forth herein, we advise you that in our opinion:</div>

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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; MARGIN-LEFT: 36pt">1.</div>
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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: justify">The Shares and the Warrants have been duly and validly issued and are fully paid and non-assessable, and the Warrant Shares when issued and sold by the Company and delivered by the Company against receipt of the exercise price therefor in accordance with the terms of the Warrants, will be duly and validly issued, fully paid and non-assessable.</div>
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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: justify">The Warrants constitute valid and binding obligations of the Company under the laws of the State of Delaware, enforceable against the Company in accordance with their respective terms, subject to applicable bankruptcy, insolvency and similar laws affecting creditors' rights generally and equitable principles of general applicability.</div>
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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: justify; TEXT-INDENT: 36pt">We are members of the Bar of the State of New York. &#160;We express no opinion as to the effect of any laws other than the laws of the State of New York, the laws of the State of Delaware and the Federal laws of the United States of America, each as in effect on the date hereof.</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: justify; TEXT-INDENT: 36pt">This opinion speaks only at and as of its date and is based solely on the facts and circumstances known to us at and as of such date. &#160;We assume no obligation to revise or supplement this opinion to reflect any facts or circumstances that may hereafter come to our attention or any changes in fact or law that may hereafter occur.</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: justify; TEXT-INDENT: 36pt">We hereby consent to the filing of this opinion as an exhibit to the Registration Statement and to the reference made to our firm under the caption "Legal Matters" in the Prospectus. &#160;In giving such consent, we do not thereby concede that our firm is within the category of persons whose consent is required under Section 7 of the Securities Act or the rules and regulations of the Securities and Exchange Commission.</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; MARGIN-LEFT: 216pt">Very truly yours,<font style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif"><br>
</font><br>
<br>
<font style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif"><br>
</font>/s/ Olshan Frome Wolosky LLP<font style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', serif"><br>
</font> OLSHAN FROME WOLOSKY LLP</div>

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<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>5
<FILENAME>filename5.htm
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<div style="FONT-SIZE: 13pt; FONT-FAMILY: Calibri, sans-serif; TEXT-ALIGN: left">November 6, 2013</div>

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<div style="FONT-SIZE: 13pt; FONT-FAMILY: Calibri, sans-serif; FONT-WEIGHT: bold; TEXT-ALIGN: left"><u>VIA EDGAR AND ELECTRONIC MAIL</u></div>

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<div style="FONT-SIZE: 13pt; FONT-FAMILY: Calibri, sans-serif; TEXT-ALIGN: left">Mr. Russell Mancuso</div>

<div style="FONT-SIZE: 13pt; FONT-FAMILY: Calibri, sans-serif; TEXT-ALIGN: left">Branch Chief</div>

<div style="FONT-SIZE: 13pt; FONT-FAMILY: Calibri, sans-serif; TEXT-ALIGN: left">Division of Corporation Finance</div>

<div style="FONT-SIZE: 13pt; FONT-FAMILY: Calibri, sans-serif; TEXT-ALIGN: left">United States Securities and Exchange Commission</div>

<div style="FONT-SIZE: 13pt; FONT-FAMILY: Calibri, sans-serif; TEXT-ALIGN: left">100 F Street, NE</div>

<div style="FONT-SIZE: 13pt; FONT-FAMILY: Calibri, sans-serif; TEXT-ALIGN: left">Washington, D.C. 20549</div>

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<div style="TEXT-ALIGN: left; TEXT-INDENT: 36pt"><font style="FONT-SIZE: 13pt; FONT-FAMILY: Calibri, sans-serif; FONT-WEIGHT: bold">Re:</font><font id="TRGRRTFtoHTMLTab" style="FONT-SIZE: 5.14pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-SIZE: 13pt; FONT-FAMILY: Calibri, sans-serif; FONT-WEIGHT: bold">The LGL Group, Inc.</font></div>

<div style="FONT-SIZE: 13pt; FONT-FAMILY: Calibri, sans-serif; FONT-WEIGHT: bold; TEXT-ALIGN: left; MARGIN-LEFT: 36pt; TEXT-INDENT: 36pt">Amendment No. 1 to Registration Statement on Form S-3</div>

<div style="FONT-SIZE: 13pt; FONT-FAMILY: Calibri, sans-serif; FONT-WEIGHT: bold; TEXT-ALIGN: left; MARGIN-LEFT: 36pt; TEXT-INDENT: 36pt">Filed October 30, 2013</div>

<div style="FONT-SIZE: 13pt; FONT-FAMILY: Calibri, sans-serif; FONT-WEIGHT: bold; TEXT-ALIGN: left; MARGIN-LEFT: 36pt; TEXT-INDENT: 36pt">File No. 333-191269</div>

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<div style="FONT-SIZE: 13pt; FONT-FAMILY: Calibri, sans-serif; TEXT-ALIGN: left">Dear Mr. Mancuso:</div>

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<div style="FONT-SIZE: 13pt; FONT-FAMILY: Calibri, sans-serif; TEXT-ALIGN: left">On behalf of The LGL Group, Inc. (the "Company," "LGL," "we," "our," or "us"), transmitted herewith is Amendment No. 2 ("Amendment No. 2") to the above-referenced filing (the "Registration Statement"). &#160;We acknowledge receipt of the comment letter of the Staff (the "Staff") of the U.S. Securities and Exchange Commission (the "Commission") dated November 1, 2013 (the "Staff Letter") with regard to the Registration Statement.</div>

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<div style="FONT-SIZE: 13pt; FONT-FAMILY: Calibri, sans-serif; TEXT-ALIGN: left">Our response to the Staff Letter is provided below. &#160;For ease of reference, the Staff's comment is reproduced in italicized form below.</div>

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<div style="FONT-SIZE: 13pt; FONT-FAMILY: Calibri, sans-serif; FONT-STYLE: italic; TEXT-ALIGN: left"><u>Exhibit 5.1</u></div>

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<div style="FONT-SIZE: 13pt; FONT-FAMILY: Calibri, sans-serif; FONT-STYLE: italic; TEXT-ALIGN: left">1.</div>
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<div style="FONT-SIZE: 13pt; FONT-FAMILY: Calibri, sans-serif; FONT-STYLE: italic; TEXT-ALIGN: left">It appears that the warrants are governed by the laws of the State of Delaware; however, we note that counsel has limited its opinion to the laws of "the State of New York, the General Corporation Law of the State of Delaware (exclusive of court decisions and regulations interpreting the same) and the Federal laws of the United States of America." Please file an exhibit which opines that the warrants are binding obligations of the registrant under all applicable laws of the jurisdiction governing the warrants, including Delaware contract law. Also, tell us the authority on which you rely to conclude that filing an opinion that excludes court decisions and regulations satisfies your obligations under Regulation S-K Item 601(b)(5).</div>
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<div style="FONT-SIZE: 13pt; FONT-FAMILY: Calibri, sans-serif; TEXT-ALIGN: left; MARGIN-LEFT: 18pt">The Company has filed with Amendment No. 2 as Exhibit 5.1 a legal opinion which opines that the warrants are binding obligations of the Company under the laws of the State of Delaware.</div>

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<div style="FONT-SIZE: 13pt; FONT-FAMILY: Calibri, sans-serif; TEXT-ALIGN: center">* &#160; &#160; * &#160; &#160; * &#160; &#160; * &#160; &#160; *</div>

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<div style="FONT-SIZE: 13pt; FONT-FAMILY: Calibri, sans-serif; TEXT-ALIGN: left">Please contact me at lclifton@lglgroup.com or (407) 298-2000 x 2144 if you have any questions regarding our responses to the Staff Letter and Amendment No. 2. &#160;Thank you for your assistance.</div>

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<div style="FONT-SIZE: 13pt; FONT-FAMILY: Calibri, sans-serif; TEXT-ALIGN: left">Sincerely,</div>

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<div><font style="FONT-SIZE: 13pt; FONT-FAMILY: Calibri, 'sans-serif'">/s/ R. LaDuane Clifton</font><br>
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<div style="FONT-SIZE: 13pt; FONT-FAMILY: Calibri, sans-serif; TEXT-ALIGN: left">R. LaDuane Clifton, CPA</div>

<div style="FONT-SIZE: 13pt; FONT-FAMILY: Calibri, sans-serif; TEXT-ALIGN: left">Chief Financial Officer</div>

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<div style="FONT-SIZE: 13pt; FONT-FAMILY: Calibri, sans-serif; TEXT-ALIGN: left">cc: &#160;Jack Cadden, McGladrey LLP</div>

<div style="FONT-SIZE: 13pt; FONT-FAMILY: Calibri, sans-serif; TEXT-ALIGN: left; MARGIN-LEFT: 18pt">Vincent Enright, Audit Committee Chair, The LGL Group, Inc.</div>

<div style="FONT-SIZE: 12pt; FONT-FAMILY: Calibri, sans-serif; TEXT-ALIGN: left; MARGIN-LEFT: 18pt"><font style="FONT-SIZE: 13pt; FONT-FAMILY: Calibri, sans-serif">Robert Friedman, Olshan Frome Wolos</font>ky LLP</div>

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