LGL Systems Acquisition Corp.

165 W. Liberty St., Suite 220

Reno, NV 89501


October 25, 2019




Mr. Jay Ingram

Legal Branch Chief

Office of Manufacturing and Construction

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549


  RE: LGL Systems Acquisition Corp.
    Registration Statement on Form S-1
    File No. 333-234124


Dear Mr. Ingram:


LGL Systems Acquisition Corp. (the “Company”) hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 4:00 p.m., Tuesday, October 29, 2019, or as soon thereafter as practicable.


  Very truly yours,
  By:  /s/ Marc Gabelli
    Name: Marc Gabelli
    Title: Chief Executive Officer