September 21, 2024

Christopher Nossokoff
Vice President - Finance
The LGL Group, Inc.
2525 Shader Rd.
Orlando, FL 32804

       Re: The LGL Group, Inc.
           Form 10-K for the Fiscal Year Ended December 31, 2023
           File No. 001-00106
Dear Christopher Nossokoff:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comment(s).

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K for the Fiscal Year Ended December 31, 2023
Business, page 1

1.     Please confirm whether the cash equivalents included on your balance
sheet include any
       other type of asset other than money market funds that themselves rely
on Rule 2a-7 of
       the Investment Company Act of 1940. If your cash equivalents do include
other types of
       assets, please provide the additional types of cash equivalents that you
hold.
       In closing, 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.
 September 21, 2024
Page 2

       Please contact Eiko Yaoita Pyles at 202-551-3587 or Andrew Blume at
202-551-3254
with any questions.



                                                       Sincerely,

                                                       Division of Corporation
Finance
                                                       Office of Manufacturing