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SEC Acceleration Request

THE LGL GROUP, INC.

2525 Shader Road

Orlando, Florida 32804

September 1, 2017

VIA EDGAR

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Re: The LGL Group, Inc.

Registration Statement on Form S-1, as may be amended from time to time

File No. 333- 218901

Request for Acceleration of Effectiveness

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, The LGL Group, Inc. (the “Company”) hereby requests that the effectiveness of the above-referenced Registration Statement on Form S-1 (the “Registration Statement”) be accelerated so that the Registration Statement will become effective on September 5, 2017 at 4:00 p.m. Eastern time, or as soon thereafter as practicable.

In connection with the Registration Statement, the Company hereby acknowledges that:

• should the U.S. Securities and Exchange Commission (the “Commission”) or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

• the action of the Commission, or the Staff acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

• the Company may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If you have any questions, please do not hesitate to contact Michael Zuppone of Paul Hastings LLP at (212) 318-6906. The Company respectfully requests that it be notified of the effectiveness of the Registration Statement by a telephone call to Michael Zuppone and that such effectiveness also be confirmed in writing.

U.S. Securities and Exchange Commission

September 1, 2017

Page 2

Very truly yours,

THE LGL GROUP, INC.
By:		/s/ Patti A. Smith
		Patti A. Smith
		Chief Financial Officer, Secretary and Treasurer

cc: Michael Zuppone, Esq.

Paul Hastings LLP