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
    jgallant@graubard.com

 

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

 

General

 

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.

 

  Sincerely,
   
  /s/ Jeffrey M. Gallant
  Jeffrey M. Gallant

 

cc:Mr. Marc Gabelli