UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, DC 20549

FORM 15

Certification and Notice of Termination of Registration under
Section 12(g) of the Securities Exchange Act of 1934 or
Suspension of Duty to File Reports Under Sections 13 and 15(d)
Of the Securities Exchange Act of 1934.

THE LAMSON & SESSIONS CO. DEFERRED SAVINGS PLAN

(Exact Name of Registrant as Specified in Its Charter)

25701 Science Park Drive
Cleveland, Ohio 44122-7313
(216) 464-3400
(Address, including zip code, and telephone number, including area code, of registrant’s principal executive offices)

Common Shares, Issued under the Lamson & Sessions Co.
Deferred Savings Plan
(Title of each class of securities covered by this Form)

None
(Title of all other classes of securities for which a duty to file reports under
Section 13(a) or 15(d) remains)

Please place an þ in the box(es) to designate the appropriate rule provision(s) relied upon to terminate or suspend the duty to file reports:

		Rule 12g-4(a)(1)		o		Rule 12h-3(b)(1)(i)		o
		Rule 12g-4(a)(2)		o		Rule 12h-3(b)(1)(ii)		o
						Rule 15d-6		þ

Approximate number of holders of record as of the certification or notice date:

		Common Shares, Without Par Value		Zero
		Preferred Share Purchase Rights		Zero

 

 

SIGNATURE

     Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

Date: May 29, 2008