SRSEC Reporting Desk

LSI INDUSTRIES INC (LYTS) – SEC staff letter

2026-03-16 · Re: LSI Industries, Inc. Form 10-K for the Year Ended June 30, 2025 Filed September 11, 2025 · Accession 0000000000-26-002661 · Review completed (no further comments)

March 16, 2026 James E. Galeese Chief Financial Officer LSI Industries, Inc. 10000 Alliance Road Cincinnati, Ohio 45242 Re: LSI Industries, Inc. Form 10-K for the Year Ended June 30, 2025 Filed September 11, 2025 File No. 000-13375 Dear James E. Galeese: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Manufacturing

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