Graubard Miller

The Chrysler Building

405 Lexington Avenue

New York, N.Y. 10174-1101

facsimile   direct dial number
(212) 818-8881   (212) 818-8638
    email address


October 7, 2019


Division of Corporation Finance

Office of Manufacturing and Construction

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549


  Re: MTRON Systems Acquisition Corp.
    Amendment No. 1 to Draft Registration Statement on Form S-1
    Filed July 9, 2019
    CIK No. 0001777946                                                                


Ladies and Gentlemen:


On behalf of LGL Systems Acquisition Corp. (formerly MTRON Systems Acquisition Corp.) (the “Company”), we respond as follows to the Staff’s comment letter, dated July 23, 2019, relating to the above-captioned Draft Registration Statement on Form S-1 (“Registration Statement”).


Please note that for the Staff’s convenience, we have recited each of the Staff’s comments and provided the Company’s response to each comment immediately thereafter.


DRS/A filed July 9, 2019




1.Please identify the underwriter(s) of the offering in the next amendment.


We have identified the underwriters in the Registration Statement as requested.




If you have any questions, please do not hesitate to contact me at the above telephone and facsimile numbers.


  /s/ Jeffrey M. Gallant
  Jeffrey M. Gallant


cc:Mr. Marc Gabelli