Lighting Science Group Corp. (LSCG)

[johnnyfiber]

Section 2 – Financial Information



Item 2.02 Results of Operations and Financial Condition.

On November 2, 2010, Lighting Science Group Corporation (the “Company”) will make a presentation concerning its business to analysts and other interested parties at the Lazard Capital Markets LED Day in New York, NY. The presentation will contain information about the Company and will also disclose certain information relating to the Company’s results of operations, including, among other things, that the Company recorded revenue of approximately $15.1 million during the three months ended September 30, 2010, had a backlog of approximately $15.5 million at September 30, 2010, and, consisting of the latest available information, a backlog of approximately $18.2 million at October 29, 2010. A copy of the presentation is furnished as Exhibit 99.1 to this Current Report on Form 8-K. A copy of the written presentation is also available on the Investor Relations section of the Company’s website at http://lsgc.com/.

Section 7 – Regulation FD



Item 7.01 Regulation FD Disclosure.

As disclosed under Item 2.02, on November 2, 2010, the Company will make a presentation concerning its business to analysts and other interested parties at the Lazard Capital Markets LED Day in New York, NY. The presentation will contain information about the Company and will also disclose certain information relating to the Company’s results of operations for the quarter ended September 30, 2010. A copy of the presentation is furnished as Exhibit 99.1 to this Current Report on Form 8-K. A copy of the written presentation is also available on the Investor Relations section of the Company’s website at http://lsgc.com/.

The information in this report (including Exhibit 99.1) is being furnished pursuant to Item 2.02 and Item 7.01 and shall not be deemed to be filed for purposes of Section 18 of the Securities and Exchange Act of 1934, as amended (the “Exchange Act”), or otherwise be subject to the liabilities of that section, nor shall it be deemed to be incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act.

Section 9 – Financial Statements and Exhibits

http://www.sec.gov/Archives/edgar/data/866970/000119312510242812/d8k.htm