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  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  <P align="center"><FONT size="2"><B>As filed with the Commission on
  June 26, 2002
  
  <P align="right">Registration No.&nbsp;33-____________</B>
  </FONT>
  <P>
  <HR size="4" noshade color="#000000" style="margin-top: -5px">
  <HR size="1" noshade color="#000000" style="margin-top: -10px">
  <P align="center"><FONT size="3"><B>SECURITIES AND EXCHANGE COMMISSION<BR>
  WASHINGTON, D.C. 20549
  </B>
  </FONT>
  
  <P align="center"><FONT size="5"><B>FORM S-8</B>
  </FONT>
  
  <P align="center"><FONT size="3"><B>REGISTRATION STATEMENT<BR>
  UNDER<BR>
  THE SECURITIES ACT OF 1933</B>
  </FONT>
  
  <P align="center"><FONT size="5"><B>LYNCH CORPORATION<BR></B></FONT>
  <FONT size="2"><I>(Exact name of Registrant as specified in its
  charter)</I></FONT>
  
  <CENTER>
  <TABLE cellspacing="0" border="0" cellpadding="0" width="100%">
  <TR valign="bottom">
          <TD width="50%">&nbsp;</TD>
          <TD width="5%">&nbsp;</TD>
          <TD width="45%">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
          <TD align="center" valign="top"><FONT size="3"><B>Indiana</B><BR></FONT>
  <FONT size="2"><I>(State of other jurisdiction of<BR>
  incorporation of organization)</I></FONT></TD>
  
          <TD><FONT size="2">&nbsp;</FONT></TD>
  
  <TD align="center" valign="top"><FONT size="3"><B>38-1799862</B><BR></FONT>
  <FONT size="2"><I>(I.R.S. Employee<BR>
  Identification No.)</I></FONT></TD>
  </TR>
  </TABLE>
  </CENTER>
  <CENTER>
  <TABLE cellspacing="0" border="0" cellpadding="0" width="75%">
  <TR valign="bottom">
          <TD width="100%">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
          <TD align="center" valign="top"><FONT size="3"><B>50 Kennedy Plaza<BR>
  Suite&nbsp;1250<BR>
  Providence, Rhode Island 02903</B><BR></FONT>
  <FONT size="2"><I>(Address of Principal Executive Offices, including
  zip code)</I></FONT></TD>
  </TR>
  
  <TR valign="bottom">
          <TD align="center" valign="top"><FONT size="3">&nbsp;</FONT></TD>
  </TR>
  <TR valign="bottom">
          <TD align="center" valign="top"><FONT size="3"><B>LYNCH
  CORPORATION 2001 EQUITY INCENTIVE PLAN<BR></B></FONT>
  <FONT size="2"><I>(Full title of the Plan)</I></FONT></TD>
  </TR>
  <TR valign="bottom">
          <TD align="center" valign="top"><FONT size="3">&nbsp;</FONT></TD>
  </TR>
  <TR valign="bottom">
          <TD align="center" valign="top"><FONT size="3"><B>Raymond H. Keller<BR>
  Secretary<BR>
  Lynch Corporation<BR>
  50 Kennedy Plaza<BR>
  Suite&nbsp;1250<BR>
  Providence, Rhode Island 02903<BR>
  (401)&nbsp;453-2007</B><BR></FONT>
  <FONT size="2"><I>(Name, address and telephone number<BR>
  including area code, of agent for service)</I></FONT></TD>
  </TR>
  </TABLE>
  </CENTER>
  
  <P align="center"><FONT size="3"><B>CALCULATION OF REGISTRATION FEE</B>
  </FONT>
  
  <CENTER>
  <TABLE cellspacing="0" border="0" cellpadding="0" width="100%">
  <TR valign="bottom">
          <TD width="30%">&nbsp;</TD>
          <TD width="5%">&nbsp;</TD>
          <TD width="8%">&nbsp;</TD>
          <TD width="1%">&nbsp;</TD>
          <TD width="9%">&nbsp;</TD>
          <TD width="5%">&nbsp;</TD>
          <TD width="5%">&nbsp;</TD>
          <TD width="1%">&nbsp;</TD>
          <TD width="5%">&nbsp;</TD>
          <TD width="5%">&nbsp;</TD>
          <TD width="8%">&nbsp;</TD>
          <TD width="1%">&nbsp;</TD>
          <TD width="9%">&nbsp;</TD>
          <TD width="5%">&nbsp;</TD>
          <TD width="6%">&nbsp;</TD>
          <TD width="1%">&nbsp;</TD>
          <TD width="6%">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
          <TD nowrap align="center"><FONT size="1"><B>Title of<BR>
          Securities to<BR>
          be registered</B></FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
  <TD nowrap align="center" colspan="3"><FONT size="1"><B>Amount to be<BR>
          registered (1)</B></FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
  
  <TD nowrap align="center" colspan="3"><FONT size="1"><B>Proposed<BR>
  Maximum<BR>
  Offering Price<BR>
  per unit(2)</B></FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
  
  <TD nowrap align="center" colspan="3"><FONT size="1"><B>Proposed<BR>
  Maximum<BR>
  Aggregate<BR>
  Offering<BR>
  Price(2)</B></FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
  
  <TD nowrap align="center" colspan="3"><FONT size="1"><B>Amount of<BR>
  Registration<BR>
  Fee</B></FONT></TD>
  
  <TR valign="bottom">
          <TD nowrap align="center"><HR size="1" noshade></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD colspan="3"><HR size="1" noshade></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD colspan="3"><HR size="1" noshade></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD colspan="3"><HR size="1" noshade></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD colspan="3"><HR size="1" noshade></TD>
  </TR>
  <TR valign="bottom">
  
  <TD><DIV style="margin-left:10px; text-indent:-10px"><FONT size="2">Common stock, $0.01
  par value per
  share</FONT></DIV></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD colspan="3" align="center"><FONT size="2">300,000 shares</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD nowrap align="right"><FONT size="2">$</FONT></TD>
          <TD align="right"><FONT size="2">17.50</FONT></TD>
          <TD nowrap><FONT size="2">(2)</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD nowrap align="right"><FONT size="2">$</FONT></TD>
          <TD align="right"><FONT size="2">5,250,000</FONT></TD>
          <TD nowrap><FONT size="2">(2)</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD nowrap align="right"><FONT size="2">$</FONT></TD>
          <TD align="right"><FONT size="2">483.00</FONT></TD>
          <TD nowrap><FONT size="2">(2)</FONT></TD>
  </TR>
  
  </TABLE>
  </CENTER>
  
  <P>
  <HR size="1" width="18%" align="left" noshade>
  
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
  <TR valign="top">
        <TD width="1%" align="left" nowrap><FONT size="2">(1)</FONT></TD>
          <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
          <TD width="96%"><FONT size="2">Registered to cover up to 300,000 shares of Common Stock that may be
  issued to employees under the Plan being registered hereby. Pursuant to the
  Plan, shares of Common Stock may be issued as awards under the Plan or upon
  exercise of stock options granted under the Plan.</FONT></TD>
  </TR>
  <TR>
          <TD><FONT size="2">&nbsp;</FONT></TD>
  </TR>
  <TR valign="top">
        <TD width="1%" align="left" nowrap><FONT size="2">(2)</FONT></TD>
          <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
          <TD width="96%"><FONT size="2">Calculated pursuant to Rules&nbsp;457 (h)&nbsp;solely for the purpose of
  computing the registration fees, upon the basis of an exercise price of $17.50
  per share, which is the exercise price of the options for 228,000 shares which
  have already been granted under the Plan prior to the filing of this
  Registration Statement.</FONT></TD>
  </TR>
  </TABLE>
  <P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In accordance with the provisions of Rule&nbsp;462 promulgated under the
  Securities Act of 1933, this Registration Statement will become effective upon
  filing with the Securities and Exchange Commission.
  </FONT>
  <P>
  <HR size="1" noshade color="#000000" style="margin-top: -2px">
  <HR size="4" noshade color="#000000" style="margin-top: -10px">
  
  
  
  
  
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <!-- TOC -->
  <A name="toc"><DIV align="CENTER" style="page-break-before:always"><U><B>TABLE OF CONTENTS</B></U></DIV></A>
  
  <P><CENTER>
  <TABLE border="0" width="90%" cellpadding="0" cellspacing="0">
  <TR>
  	<TD width="3%"></TD>
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  	<TD width="76%"></TD>
  </TR>
  <TR><TD colspan="9"><A HREF="#000">PART II</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#001">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#002">Item&nbsp;3. Incorporation of Documents by Reference.</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#003">Item&nbsp;4. Description of Securities.</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#004">Item&nbsp;5. Interests of Named Experts and Counsel.</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#005">Item&nbsp;6. Indemnification of Directors and Officers.</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#006">Item&nbsp;7. Exemption from Registration Claimed.</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#007">Item&nbsp;8. Exhibits.</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#008">Item&nbsp;9. Undertakings.</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#009">SIGNATURES</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#010">EXHIBIT INDEX</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b43090lcexv5.txt">Ex-5 Opinion of Baker & Daniels</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b43090lcexv10wxyy.txt">Ex-10.(y) Lynch Corp. 2001 Equity Incentive Plan</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b43090lcexv23wxay.txt">Ex-23(a) Consent of Ernst & Young LLP</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b43090lcexv24.txt">Ex-24 Powers of Attorney</A></TD></TR>
  </TABLE>
  </CENTER>
  <!-- /TOC -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <!-- link1 "PART II" -->
  <DIV align="left"><A NAME="000"></A></DIV>
  <P align="center"><FONT size="2"><B>PART II</B>
  </FONT>
  
  <!-- link1 "INFORMATION REQUIRED IN THE REGISTRATION STATEMENT" -->
  <DIV align="left"><A NAME="001"></A></DIV>
  <P align="center"><FONT size="2"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B>
  </FONT>
  
  <!-- link2 "Item&nbsp;3. Incorporation of Documents by Reference." -->
  <DIV align="left"><A NAME="002"></A></DIV>
  <P align="left"><FONT size="2"><B>Item&nbsp;3. Incorporation of Documents by Reference.</B>
  </FONT>
  
  <P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents filed with the Securities and Exchange Commission
  by the Registrant are incorporated herein by reference:
  </FONT>
  <P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp; the Registrant&#146;s Annual Report on Form&nbsp;10-K for the year ended
  December&nbsp;31, 2001;
  </FONT>
  <P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp; the Registrant&#146;s Quarterly Report on Form&nbsp;10-Q for the quarter ended March
  31, 2002;
  </FONT>
  <P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp; any and all other reports filed by Registrant pursuant to Section
  13(a) or 15(d) of the Securities Exchange Act of 1934 since December&nbsp;31, 2001,
  and
  </FONT>
  <P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4)&nbsp; the description of the Registrant&#146;s Common Stock contained in the
  Registrant&#146;s Registration Statement under the Securities Exchange Act of 1934
  with respect to such Common Stock filed with the Securities and Exchange
  Commission, including any amendments or reports filed for the purpose of
  updating such description.
  </FONT>
  <P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All documents subsequently filed by Registrant with the Securities and
  Exchange Commission pursuant to Sections&nbsp;13(a), 13(c), 14, and 15(d) of the
  Securities Exchange Act of 1934, prior to the filing of a post-effective
  amendment which indicates that all securities offered have been sold or which
  deregisters all securities then remaining unsold, shall be deemed to be
  incorporated by reference in this Registration Statement and to be part hereof
  from the date of filing such documents.
  </FONT>
  
  <!-- link2 "Item&nbsp;4. Description of Securities." -->
  <DIV align="left"><A NAME="003"></A></DIV>
  <P align="left"><FONT size="2"><B>Item&nbsp;4. Description of Securities.</B>
  </FONT>
  
  <P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
  </FONT>
  
  <!-- link2 "Item&nbsp;5. Interests of Named Experts and Counsel." -->
  <DIV align="left"><A NAME="004"></A></DIV>
  <P align="left"><FONT size="2"><B>Item&nbsp;5. Interests of Named Experts and Counsel.</B>
  </FONT>
  
  <P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable
  </FONT>
  
  
  <P align="center"><FONT size="2">2</FONT>
  
  <P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  
  </FONT>
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <!-- link2 "Item&nbsp;6. Indemnification of Directors and Officers." -->
  <DIV align="left"><A NAME="005"></A></DIV>
  <P align="left"><FONT size="2"><B>Item&nbsp;6. Indemnification of
  Directors and Officers.</B>
  </FONT>
  
  <P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Article&nbsp;VI, Section&nbsp;6.2 of Registrant&#146;s Restated Articles of Incorporation
  provides that to the extent not inconsistent with applicable law, every
  director and officer shall be indemnified by Registrant against all liability
  and reasonable expense that may be incurred by such director or officer in
  connection with or resulting from any claim, (i)&nbsp;if such director or officer is
  wholly successful with respect to the claim, or (ii)&nbsp;if not wholly successful,
  then if such director or officer is determined to have acted in good faith, in
  what the director or officer reasonably believed to be the best interests of
  Registrant or at least not opposed to its best interest and, in addition, with
  respect to any criminal claim is determined to have had reasonable cause to
  believe that his conduct was lawful or had no reasonable cause to believe that
  his conduct was unlawful. The termination of any claim, by judgment, order,
  settlement (whether with or without court approval), or conviction or upon a
  plea of guilty or of nolo contendere, or its equivalent, shall not create a
  presumption that a director or officer did not meet the standards of conduct
  set forth in clause (ii)&nbsp;hereof. For a more detailed description, reference is
  made to Article&nbsp;VI, Section&nbsp;6.2 of the Registrant&#146;s Restated Articles of
  Incorporation filed as Exhibit&nbsp;3 hereto which contains certain indemnification
  provisions pursuant to authority contained in the Indiana Business Corporation
  Law.
  </FONT>
  <P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Registrant&#146;s directors and officers are also covered under Registrant&#146;s
  directors and officers insurance policy up to a maximum of $10&nbsp;million.
  </FONT>
  <P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Insofar as indemnification for liabilities arising under the Securities
  Act of 1933 may be permitted to directors or officers of the Registrant
  pursuant to the foregoing provisions, the Registrant has been informed that in
  the opinion of the Securities and Exchange Commission such indemnification is
  against public policy as expressed in the Securities Act of 1933 and is
  therefore unenforceable.
  </FONT>
  
  <!-- link2 "Item&nbsp;7. Exemption from Registration Claimed." -->
  <DIV align="left"><A NAME="006"></A></DIV>
  <P align="left"><FONT size="2"><B>Item&nbsp;7. Exemption from Registration Claimed.</B>
  </FONT>
  
  <P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
  </FONT>
  
  <!-- link2 "Item&nbsp;8. Exhibits." -->
  <DIV align="left"><A NAME="007"></A></DIV>
  <P align="left"><FONT size="2"><B>Item&nbsp;8. Exhibits.</B>
  </FONT>
  
  <P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The list of Exhibits is incorporated herein by reference to the
  Index to Exhibits at page&nbsp;6.
  </FONT>
  <P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The securities being issued hereunder are not being issued
  under a plan that is subject to the requirements of ERISA.
  </FONT>
  
  <!-- link2 "Item&nbsp;9. Undertakings." -->
  <DIV align="left"><A NAME="008"></A></DIV>
  <P align="left"><FONT size="2"><B>Item&nbsp;9. Undertakings.</B>
  </FONT>
  
  <P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp; The Registrant hereby undertakes:
  </FONT>
  
  <TABLE align="center" cellspacing="0" cellpadding="0" border="0" width="100%">
  
   <TR>
    <TD width="2%">&nbsp;</TD>
    <TD width="95%">&nbsp;</TD>
   </TR>
  
   <TR>
    <TD>&nbsp;</TD>
    <TD><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp; to file, during any period in which offers or sales are being made, a
  post-effective amendment to this Registration Statement,
  </FONT>
  </TD>
   </TR>
  </table>
  
  <TABLE align="center" cellspacing="0" cellpadding="0" border="0" width="100%">
  
   <TR>
    <TD width="5%">&nbsp;</TD>
    <TD width="95%">&nbsp;</TD>
   </TR>
  
   <TR>
    <TD>&nbsp;</TD>
    <TD><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp; to include any prospectus required by Section&nbsp;10(a)(3) of the
  Securities Act of 1933, as amended (hereinafter the &#147;Act&#148;),
  </FONT>
  </TD>
   </TR>
  
   <TR>
    <TD>&nbsp;</TD>
   </TR>
  
   <TR>
    <TD>&nbsp;</TD>
    <TD><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii)&nbsp;to reflect in the prospectus any facts or events arising after the
  effective date of the Registration Statement (or the most recent post-effective
  amendment thereof) which, individually or in the aggregate, represent a
  fundamental change in the information set forth in the Registration Statement.
  Notwithstanding the foregoing, any increase or decrease in volume of securities
  offered (if the total dollar value of securities offered would not exceed that
  which was registered) and any deviation from the low or high end of the
  estimated maximum offering range may be reflected in the form of prospectus
  filed with the Commission pursuant to Rule&nbsp;424(b) if, in the aggregate, the
  changes in volume and price represent no more than a 20&nbsp;percent change in the
  maximum aggregate offering price set forth in the &#147;Calculation of Registration
  Fee&#148; table in the effective Registration Statement.
  </FONT>
  </TD>
  </TR>
  
  </TABLE>
  
  <P align="center"><FONT size="2">3</FONT>
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  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  <TABLE align="center" cellspacing="0" cellpadding="0" border="0" width="100%">
  
   <TR>
    <TD width="5%">&nbsp;</TD>
    <TD width="97%">&nbsp;</TD>
   </TR>
  
   <TR>
    <TD>&nbsp;</TD>
    <TD><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii)&nbsp; to include any material information with respect to the plan of
  distribution not previously disclosed in the Registration Statement or any
  material change to such information in the Registration Statement;
  </FONT></TD>
   </TR>
  </table>
  
  
  <TABLE align="center" cellspacing="0" cellpadding="0" border="0" width="100%">
  
   <TR>
    <TD width="2%">&nbsp;</TD>
    <TD width="97%">&nbsp;</TD>
   </TR>
  
  
   <TR>
    <TD colspan="2"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;provided, however, that paragraphs (a)(1)(i) and (a)(1)(ii) shall not apply if
  the information required to be included in a post-effective amendment by those
  paragraphs is contained in periodic reports filed with or furnished to the
  Commission by the Registrant pursuant to Section&nbsp;13 or Section&nbsp;15(d) of the
  Securities Exchange Act of 1934 that are incorporated by reference in the
  Registration Statement.
  </FONT></TD>
   </TR>
  
   <TR>
    <TD>&nbsp;</TD>
   </TR>
  
   <TR>
    <TD>&nbsp;</TD>
    <TD><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp; that, for the purposes of determining any liability under the Act,
  each such post-effective amendment shall be deemed to be a new registration
  statement relating to the securities offered therein, and the offering of such
  securities at that time shall be deemed to be the initial bona fide offering
  thereof.
  </FONT></TD>
   </TR>
   <TR>
    <TD>&nbsp;</TD>
   </TR>
  
   <TR>
    <TD>&nbsp;</TD>
    <TD><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp; to remove from registration by means of a post-effective amendment
  any of the securities being registered which remain unsold at the termination
  of the offering.
  </FONT>
  </TD>
   </TR>
  
  </table>
  
  
  <P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp; The undersigned Registrant hereby undertakes that, for purposes of
  determining any liability under the Act, each filing of the Registrant&#146;s annual
  report pursuant to Section&nbsp;13(a) or Section&nbsp;15(d) of the Securities Exchange
  Act of 1934 (and, where applicable, each filing of an employee benefit plan&#146;s
  annual report pursuant to Section&nbsp;15(d) of the Exchange Act) that is
  incorporated by reference in the Registration Statement shall be deemed to be a
  new Registration Statement relating to the securities offered therein, and the
  offering of such securities at that time shall be deemed to be the initial bona
  fide offering thereof.
  </FONT>
  <P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp; Insofar as indemnification for liabilities arising under the Act may
  be permitted to directors, officers, and controlling persons of the registrant
  pursuant to the foregoing provisions, or otherwise, the Registrant has been
  advised that in the opinion of the Commission such indemnification is against
  public policy as expressed in the Act and is, therefore, unenforceable. In the
  event that a claim for indemnification against such liabilities (other than the
  payment by the Registrant of expenses incurred or paid by a director, officer
  or controlling person of the Registrant in the successful defense of any
  action, suit or proceeding) is asserted by such director, officer or
  controlling person in connection with the securities being registered, the
  Registrant will, unless in the opinion of its counsel the matter has been
  settled by controlling precedent, submit to a court of appropriate jurisdiction
  the question whether such indemnification by it is against public policy as
  expressed in the Act and will be governed by the final adjudication of such
  issue.
  </FONT>
  <P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)&nbsp;The undersigned Registrant hereby undertakes to deliver or cause to
  be delivered with the prospectus, to each person to whom the prospectus is sent
  or given, the latest annual report to security holders that is incorporated by
  reference in the prospectus and furnished pursuant to and meeting the
  requirements of Rule&nbsp;14a-3 or Rule&nbsp;14c-3 under the Securities Exchange Act of
  1934; and, where interim financial information required to be presented by
  Article&nbsp;3 of Regulation&nbsp;S-X are not set forth in the prospectus, to deliver, or
  cause to be delivered to each person to whom the prospectus is sent or given,
  the latest quarterly report that is specifically incorporated by reference in
  the prospectus to provide such interim financial information.
  </FONT>
  <P align="center"><FONT size="2">4</FONT>
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  <!-- link1 "SIGNATURES" -->
  <DIV align="left"><A NAME="009"></A></DIV>
  <P align="center"><FONT size="2"><B>SIGNATURES</B>
  </FONT>
  
  <P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, the Registrant
  certifies that it has reasonable grounds to believe that it meets all of the
  requirements for filing on Form&nbsp;&nbsp;S-8 and has duly caused this Registration
  Statement to be signed on its behalf by the undersigned, thereunto duly
  authorized, in the City of Providence, State of Rhode Island on this
  26th day
  of June, 2002.
  </FONT>
  
  <CENTER>
  <TABLE cellspacing="0" border="0" cellpadding="0" width="90%">
  <TR valign="bottom">
          <TD width="60%">&nbsp;&nbsp;</TD>
          <TD width="5%">&nbsp;&nbsp;</TD>
          <TD width="35%">&nbsp;&nbsp;</TD>
  </TR>
  <TR valign="bottom">
          <TD valign="top"><FONT size="2">&nbsp;&nbsp;</FONT></TD>
          <TD valign="top" colspan="2"><FONT size="2">LYNCH CORPORATION<BR>
  (Registrant)</FONT></TD>
  </TR>
  <TR valign="bottom">
          <TD valign="top"><FONT size="2">&nbsp;&nbsp;</FONT></TD>
          <TD valign="top" colspan="2"><FONT size="2">&nbsp;&nbsp;</FONT></TD>
  </TR>
  <TR valign="bottom">
          <TD valign="top"><FONT size="2">&nbsp;&nbsp;</FONT></TD>
          <TD valign="top" colspan="2"><FONT size="2">&nbsp;&nbsp;</FONT></TD>
  </TR>
  
  <TR valign="bottom">
          <TD valign="top"><FONT size="2">&nbsp;&nbsp;</FONT></TD>
          <TD valign="top"><FONT size="2">By:</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  /s/ RALPH R. PAPITTO<BR>
  </FONT><HR size="1" noshade><FONT size="2">
  RALPH R. PAPITTO<BR>
  <I>Chief Executive Officer<BR>
  (Principal Executive Officer)</I></FONT></TD>
  </TR>
  </TABLE>
  </CENTER>
  <P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, this
  Registration Statement has been signed by the following persons in the
  capacities and on the dates indicated.
  </FONT>
  <CENTER>
  <TABLE cellspacing="0" border="0" cellpadding="0" width="90%">
  <TR valign="bottom">
          <TD width="33%">&nbsp;&nbsp;</TD>
          <TD width="5%">&nbsp;&nbsp;</TD>
          <TD width="33%">&nbsp;&nbsp;</TD>
          <TD width="5%">&nbsp;&nbsp;</TD>
          <TD width="14%">&nbsp;&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
          <TD nowrap align="center"><FONT size="1"><B>Signature</B></FONT></TD>
          <TD><FONT size="1">&nbsp;&nbsp;</FONT></TD>
          <TD nowrap align="center"><FONT size="1"><B>Capacity</B></FONT></TD>
          <TD><FONT size="1">&nbsp;&nbsp;</FONT></TD>
          <TD nowrap align="center"><FONT size="1"><B>Date</B></FONT></TD>
  </TR>
  
  <TR valign="bottom">
          <TD nowrap align="center"><HR size="1" noshade></TD>
          <TD><FONT size="1">&nbsp;&nbsp;</FONT></TD>
          <TD nowrap align="center"><HR size="1" noshade></TD>
          <TD><FONT size="1">&nbsp;&nbsp;</FONT></TD>
          <TD nowrap align="center"><HR size="1" noshade></TD>
  </TR>
  
  <TR valign="bottom">
          <TD valign="top"><FONT size="2">&nbsp;&nbsp;</FONT></TD>
          <TD valign="top"><FONT size="2">&nbsp;&nbsp;</FONT></TD>
  </TR>
  
  <TR valign="bottom">
          <TD valign="top"><FONT size="2">/s/  MARIO J. GABELLI<BR>
  </FONT><HR size="1" noshade><FONT size="2">
  MARIO J. GABELLI</FONT></TD>
          <TD><FONT size="2">&nbsp;&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  Vice Chairman of the Board of Directors and Director
  </FONT></TD>
          <TD><FONT size="2">&nbsp;&nbsp;</FONT></TD>
          <TD align="center" valign="top"><FONT size="2">June 26, 2002</FONT></TD>
  </TR>
  <TR><TD><FONT size="2">&nbsp;&nbsp;</FONT></TD></TR>
  <TR valign="bottom">
          <TD valign="top"><FONT size="2">/s/  RALPH R. PAPITTO<BR>
  </FONT><HR size="1" noshade><FONT size="2">
  RALPH R. PAPITTO</FONT></TD>
          <TD><FONT size="2">&nbsp;&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  Principal Executive Officer, Chairman of the Board of Directors and Director
  </FONT></TD>
          <TD><FONT size="2">&nbsp;&nbsp;</FONT></TD>
          <TD align="center" valign="top"><FONT size="2">June 26, 2002</FONT></TD>
  </TR>
  <TR><TD><FONT size="2">&nbsp;&nbsp;</FONT></TD></TR>
  <TR valign="bottom">
          <TD valign="top"><FONT size="2">/s/  E. VAL CERUTTI<BR>
  </FONT><HR size="1" noshade><FONT size="2">
  E. VAL CERUTTI</FONT></TD>
          <TD><FONT size="2">&nbsp;&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  Director
  </FONT></TD>
          <TD><FONT size="2">&nbsp;&nbsp;</FONT></TD>
          <TD align="center" valign="top"><FONT size="2">June 26, 2002</FONT></TD>
  </TR>
  <TR><TD><FONT size="2">&nbsp;&nbsp;</FONT></TD></TR>
  <TR valign="bottom">
          <TD valign="top"><FONT size="2">/s/  AVRUM GRAY<BR>
  </FONT><HR size="1" noshade><FONT size="2">
  AVRUM GRAY</FONT></TD>
          <TD><FONT size="2">&nbsp;&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  Director
  </FONT></TD>
          <TD><FONT size="2">&nbsp;&nbsp;</FONT></TD>
          <TD align="center" valign="top"><FONT size="2">June 26, 2002</FONT></TD>
  </TR>
  <TR><TD><FONT size="2">&nbsp;&nbsp;</FONT></TD></TR>
  
  <TR valign="bottom">
          <TD valign="top"><FONT size="2">/s/  RICHARD E. McGRAIL<BR>
  </FONT><HR size="1" noshade><FONT size="2">
  RICHARD E. McGRAIL</FONT></TD>
          <TD><FONT size="2">&nbsp;&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">President, Chief
  Operating Officer and Director<BR>
  </FONT></TD>
          <TD><FONT size="2">&nbsp;&nbsp;</FONT></TD>
          <TD align="center" valign="top"><FONT size="2">June 26, 2002</FONT></TD>
  </TR>
  <TR valign="bottom">
          <TD valign="top"><FONT size="2">&nbsp;&nbsp;</FONT></TD>
          <TD valign="top"><FONT size="2">&nbsp;&nbsp;</FONT></TD>
  </TR>
  <TR valign="bottom">
          <TD valign="top"><FONT size="2">/s/  RAYMOND H. KELLER<BR>
  <HR size="1" noshade>
  RAYMOND H. KELLER</FONT></TD>
          <TD><FONT size="2">&nbsp;&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  Principal Financial and Accounting Officer and
  Director
  </FONT></TD>
          <TD><FONT size="2">&nbsp;&nbsp;</FONT></TD>
          <TD align="center" valign="top"><FONT size="2">June 26, 2002</FONT></TD>
  </TR>
  </TABLE>
  </CENTER>
  <P align="center"><FONT size="2">5</FONT>
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <!-- link1 "EXHIBIT INDEX" -->
  <DIV align="left"><A NAME="010"></A></DIV>
  <P align="center"><FONT size="2"><B>EXHIBIT INDEX</B>
  </FONT>
  
  <P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Exhibits marked with an asterisk are filed herewith. The remainder of the
  Exhibits have heretofore been filed with the Securities and Exchange Commission
  and are incorporated herein by reference.
  </FONT>
  <CENTER>
  <TABLE cellspacing="0" border="0" cellpadding="0" width="100%">
  <TR valign="bottom">
          <TD width="2%">&nbsp;</TD>
          <TD width="4%">&nbsp;</TD>
          <TD width="3%">&nbsp;</TD>
          <TD width="86%">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
          <TD nowrap align="center"><FONT size="1"><B>Exhibit No.</B></FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD nowrap align="center"><FONT size="1"><B>Description</B></FONT></TD>
  </TR>
  <TR valign="bottom">
          <TD nowrap align="center"><HR size="1" noshade></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD nowrap align="center"><HR size="1" noshade></TD>
  </TR>
  <TR valign="bottom">
          <TD valign="top" align="right"><FONT size="2">3</FONT></TD>
          <TD valign="top"><FONT size="2">(a)</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  Restated Articles of Incorporation of Registrant (incorporated by
  reference to Exhibit&nbsp;3(a) of the Registrant&#146;s Annual Report on
  Form&nbsp;10-K for the year ended December&nbsp;31, 1987)</FONT></TD>
  </TR>
  
  <TR valign="bottom">
          <TD valign="top" align="right"><FONT size="2">3</FONT></TD>
          <TD valign="top"><FONT size="2">(b)</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  By-laws of the Registrant (incorporated by reference to Exhibit&nbsp;3(b)
  of the Registrant&#146;s Annual Report on Form&nbsp;10-K for the year ended
  December&nbsp;31, 1987)</FONT></TD>
  </TR>
  
  <TR valign="bottom">
          <TD valign="top" align="right"><FONT size="2">3</FONT></TD>
          <TD valign="top"><FONT size="2">(c)</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  Articles of Amendment of the Restated Articles of Incorporation
  of Registrant (incorporated by reference to Exhibit&nbsp;3(c) of the
  Registrant&#146;s Quarterly Report on Form&nbsp;10-Q for the period ended March
  31, 2002)</FONT></TD>
  </TR>
  
  <TR valign="bottom">
          <TD valign="top" align="right"><FONT size="2">*5</FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  Opinion of Baker &#038; Daniels</FONT></TD>
  </TR>
  
  <TR valign="bottom">
          <TD valign="top" align="right"><FONT size="2">*10</FONT></TD>
          <TD><FONT size="2">(y)</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  Lynch Corporation 2001 Equity Incentive Plan</FONT></TD>
  </TR>
  
  <TR valign="bottom">
          <TD valign="top" align="right"><FONT size="2">*23</FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  Consents</FONT></TD>
  </TR>
  
  <TR valign="bottom">
          <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  a. &nbsp;Ernst &#038; Young LLP<BR>
  
  b. &nbsp;Baker &#038; Daniels (contained in Exhibit&nbsp;5)</FONT></TD>
  </TR>
  
  <TR valign="bottom">
          <TD valign="top" align="right"><FONT size="2">*24</FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  Powers of Attorney</FONT></TD>
  </TR>
  </TABLE>
  </CENTER>
  
  <P align="center"><FONT size="2">6</FONT>
  
  
  
  
  </BODY>
  </HTML>
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text: Lynch Corporation
  Table of Contents
  As filed with the Commission on
  June 26, 2002
  Registration No. 33-____________
  SECURITIES AND EXCHANGE COMMISSION
  WASHINGTON, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT OF 1933
  LYNCH CORPORATION
  (Exact name of Registrant as specified in its
  charter)
  Indiana
  (State of other jurisdiction of
  incorporation of organization)
  38-1799862
  (I.R.S. Employee
  Identification No.)
  50 Kennedy Plaza
  Suite 1250
  Providence, Rhode Island 02903
  (Address of Principal Executive Offices, including
  zip code)
  LYNCH
  CORPORATION 2001 EQUITY INCENTIVE PLAN
  (Full title of the Plan)
  Raymond H. Keller
  Secretary
  Lynch Corporation
  50 Kennedy Plaza
  Suite 1250
  Providence, Rhode Island 02903
  (401) 453-2007
  (Name, address and telephone number
  including area code, of agent for service)
  CALCULATION OF REGISTRATION FEE
  Title of
  Securities to
  be registered
  Amount to be
  registered (1)
  Proposed
  Maximum
  Offering Price
  per unit(2)
  Proposed
  Maximum
  Aggregate
  Offering
  Price(2)
  Amount of
  Registration
  Fee
  Common stock, $0.01
  par value per
  share
  300,000 shares
  $
  17.50
  (2)
  $
  5,250,000
  (2)
  $
  483.00
  (2)
  (1)
  Registered to cover up to 300,000 shares of Common Stock that may be
  issued to employees under the Plan being registered hereby. Pursuant to the
  Plan, shares of Common Stock may be issued as awards under the Plan or upon
  exercise of stock options granted under the Plan.
  (2)
  Calculated pursuant to Rules 457 (h) solely for the purpose of
  computing the registration fees, upon the basis of an exercise price of $17.50
  per share, which is the exercise price of the options for 228,000 shares which
  have already been granted under the Plan prior to the filing of this
  Registration Statement.
  In accordance with the provisions of Rule 462 promulgated under the
  Securities Act of 1933, this Registration Statement will become effective upon
  filing with the Securities and Exchange Commission.
  TABLE OF CONTENTS
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3. Incorporation of Documents by Reference.
  Item 4. Description of Securities.
  Item 5. Interests of Named Experts and Counsel.
  Item 6. Indemnification of Directors and Officers.
  Item 7. Exemption from Registration Claimed.
  Item 8. Exhibits.
  Item 9. Undertakings.
  SIGNATURES
  EXHIBIT INDEX
  Ex-5 Opinion of Baker & Daniels
  Ex-10.(y) Lynch Corp. 2001 Equity Incentive Plan
  Ex-23(a) Consent of Ernst & Young LLP
  Ex-24 Powers of Attorney
  Table of Contents
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3. Incorporation of Documents by Reference.
  The following documents filed with the Securities and Exchange Commission
  by the Registrant are incorporated herein by reference:
  (1)  the Registrant's Annual Report on Form 10-K for the year ended
  December 31, 2001;
  (2)  the Registrant's Quarterly Report on Form 10-Q for the quarter ended March
  31, 2002;
  (3)  any and all other reports filed by Registrant pursuant to Section
  13(a) or 15(d) of the Securities Exchange Act of 1934 since December 31, 2001,
  and
  (4)  the description of the Registrant's Common Stock contained in the
  Registrant's Registration Statement under the Securities Exchange Act of 1934
  with respect to such Common Stock filed with the Securities and Exchange
  Commission, including any amendments or reports filed for the purpose of
  updating such description.
  All documents subsequently filed by Registrant with the Securities and
  Exchange Commission pursuant to Sections 13(a), 13(c), 14, and 15(d) of the
  Securities Exchange Act of 1934, prior to the filing of a post-effective
  amendment which indicates that all securities offered have been sold or which
  deregisters all securities then remaining unsold, shall be deemed to be
  incorporated by reference in this Registration Statement and to be part hereof
  from the date of filing such documents.
  Item 4. Description of Securities.
  Not applicable.
  Item 5. Interests of Named Experts and Counsel.
  Not applicable
  2
  Table of Contents
  Item 6. Indemnification of
  Directors and Officers.
  Article VI, Section 6.2 of Registrant's Restated Articles of Incorporation
  provides that to the extent not inconsistent with applicable law, every
  director and officer shall be indemnified by Registrant against all liability
  and reasonable expense that may be incurred by such director or officer in
  connection with or resulting from any claim, (i) if such director or officer is
  wholly successful with respect to the claim, or (ii) if not wholly successful,
  then if such director or officer is determined to have acted in good faith, in
  what the director or officer reasonably believed to be the best interests of
  Registrant or at least not opposed to its best interest and, in addition, with
  respect to any criminal claim is determined to have had reasonable cause to
  believe that his conduct was lawful or had no reasonable cause to believe that
  his conduct was unlawful. The termination of any claim, by judgment, order,
  settlement (whether with or without court approval), or conviction or upon a
  plea of guilty or of nolo contendere, or its equivalent, shall not create a
  presumption that a director or officer did not meet the standards of conduct
  set forth in clause (ii) hereof. For a more detailed description, reference is
  made to Article VI, Section 6.2 of the Registrant's Restated Articles of
  Incorporation filed as Exhibit 3 hereto which contains certain indemnification
  provisions pursuant to authority contained in the Indiana Business Corporation
  Law.
  Registrant's directors and officers are also covered under Registrant's
  directors and officers insurance policy up to a maximum of $10 million.
  Insofar as indemnification for liabilities arising under the Securities
  Act of 1933 may be permitted to directors or officers of the Registrant
  pursuant to the foregoing provisions, the Registrant has been informed that in
  the opinion of the Securities and Exchange Commission such indemnification is
  against public policy as expressed in the Securities Act of 1933 and is
  therefore unenforceable.
  Item 7. Exemption from Registration Claimed.
  Not applicable.
  Item 8. Exhibits.
  The list of Exhibits is incorporated herein by reference to the
  Index to Exhibits at page 6.
  The securities being issued hereunder are not being issued
  under a plan that is subject to the requirements of ERISA.
  Item 9. Undertakings.
  (a)  The Registrant hereby undertakes:
  (1)  to file, during any period in which offers or sales are being made, a
  post-effective amendment to this Registration Statement,
  (i)  to include any prospectus required by Section 10(a)(3) of the
  Securities Act of 1933, as amended (hereinafter the "Act"),
  (ii) to reflect in the prospectus any facts or events arising after the
  effective date of the Registration Statement (or the most recent post-effective
  amendment thereof) which, individually or in the aggregate, represent a
  fundamental change in the information set forth in the Registration Statement.
  Notwithstanding the foregoing, any increase or decrease in volume of securities
  offered (if the total dollar value of securities offered would not exceed that
  which was registered) and any deviation from the low or high end of the
  estimated maximum offering range may be reflected in the form of prospectus
  filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the
  changes in volume and price represent no more than a 20 percent change in the
  maximum aggregate offering price set forth in the "Calculation of Registration
  Fee" table in the effective Registration Statement.
  3
  Table of Contents
  (iii)  to include any material information with respect to the plan of
  distribution not previously disclosed in the Registration Statement or any
  material change to such information in the Registration Statement;
  provided, however, that paragraphs (a)(1)(i) and (a)(1)(ii) shall not apply if
  the information required to be included in a post-effective amendment by those
  paragraphs is contained in periodic reports filed with or furnished to the
  Commission by the Registrant pursuant to Section 13 or Section 15(d) of the
  Securities Exchange Act of 1934 that are incorporated by reference in the
  Registration Statement.
  (2)  that, for the purposes of determining any liability under the Act,
  each such post-effective amendment shall be deemed to be a new registration
  statement relating to the securities offered therein, and the offering of such
  securities at that time shall be deemed to be the initial bona fide offering
  thereof.
  (3)  to remove from registration by means of a post-effective amendment
  any of the securities being registered which remain unsold at the termination
  of the offering.
  (b)  The undersigned Registrant hereby undertakes that, for purposes of
  determining any liability under the Act, each filing of the Registrant's annual
  report pursuant to Section 13(a) or Section 15(d) of the Securities Exchange
  Act of 1934 (and, where applicable, each filing of an employee benefit plan's
  annual report pursuant to Section 15(d) of the Exchange Act) that is
  incorporated by reference in the Registration Statement shall be deemed to be a
  new Registration Statement relating to the securities offered therein, and the
  offering of such securities at that time shall be deemed to be the initial bona
  fide offering thereof.
  (c)  Insofar as indemnification for liabilities arising under the Act may
  be permitted to directors, officers, and controlling persons of the registrant
  pursuant to the foregoing provisions, or otherwise, the Registrant has been
  advised that in the opinion of the Commission such indemnification is against
  public policy as expressed in the Act and is, therefore, unenforceable. In the
  event that a claim for indemnification against such liabilities (other than the
  payment by the Registrant of expenses incurred or paid by a director, officer
  or controlling person of the Registrant in the successful defense of any
  action, suit or proceeding) is asserted by such director, officer or
  controlling person in connection with the securities being registered, the
  Registrant will, unless in the opinion of its counsel the matter has been
  settled by controlling precedent, submit to a court of appropriate jurisdiction
  the question whether such indemnification by it is against public policy as
  expressed in the Act and will be governed by the final adjudication of such
  issue.
  (d) The undersigned Registrant hereby undertakes to deliver or cause to
  be delivered with the prospectus, to each person to whom the prospectus is sent
  or given, the latest annual report to security holders that is incorporated by
  reference in the prospectus and furnished pursuant to and meeting the
  requirements of Rule 14a-3 or Rule 14c-3 under the Securities Exchange Act of
  1934; and, where interim financial information required to be presented by
  Article 3 of Regulation S-X are not set forth in the prospectus, to deliver, or
  cause to be delivered to each person to whom the prospectus is sent or given,
  the latest quarterly report that is specifically incorporated by reference in
  the prospectus to provide such interim financial information.
  4
  Table of Contents
  SIGNATURES
  Pursuant to the requirements of the Securities Act of 1933, the Registrant
  certifies that it has reasonable grounds to believe that it meets all of the
  requirements for filing on Form  S-8 and has duly caused this Registration
  Statement to be signed on its behalf by the undersigned, thereunto duly
  authorized, in the City of Providence, State of Rhode Island on this
  26th day
  of June, 2002.
  LYNCH CORPORATION
  (Registrant)
  By:
  /s/ RALPH R. PAPITTO
  RALPH R. PAPITTO
  Chief Executive Officer
  (Principal Executive Officer)
  Pursuant to the requirements of the Securities Act of 1933, this
  Registration Statement has been signed by the following persons in the
  capacities and on the dates indicated.
  Signature
  Capacity
  Date
  /s/  MARIO J. GABELLI
  MARIO J. GABELLI
  Vice Chairman of the Board of Directors and Director
  June 26, 2002
  /s/  RALPH R. PAPITTO
  RALPH R. PAPITTO
  Principal Executive Officer, Chairman of the Board of Directors and Director
  June 26, 2002
  /s/  E. VAL CERUTTI
  E. VAL CERUTTI
  Director
  June 26, 2002
  /s/  AVRUM GRAY
  AVRUM GRAY
  Director
  June 26, 2002
  /s/  RICHARD E. McGRAIL
  RICHARD E. McGRAIL
  President, Chief
  Operating Officer and Director
  June 26, 2002
  /s/  RAYMOND H. KELLER
  RAYMOND H. KELLER
  Principal Financial and Accounting Officer and
  Director
  June 26, 2002
  5
  Table of Contents
  EXHIBIT INDEX
  Exhibits marked with an asterisk are filed herewith. The remainder of the
  Exhibits have heretofore been filed with the Securities and Exchange Commission
  and are incorporated herein by reference.
  Exhibit No.
  Description
  3
  (a)
  Restated Articles of Incorporation of Registrant (incorporated by
  reference to Exhibit 3(a) of the Registrant's Annual Report on
  Form 10-K for the year ended December 31, 1987)
  3
  (b)
  By-laws of the Registrant (incorporated by reference to Exhibit 3(b)
  of the Registrant's Annual Report on Form 10-K for the year ended
  December 31, 1987)
  3
  (c)
  Articles of Amendment of the Restated Articles of Incorporation
  of Registrant (incorporated by reference to Exhibit 3(c) of the
  Registrant's Quarterly Report on Form 10-Q for the period ended March
  31, 2002)
  *5
  Opinion of Baker & Daniels
  *10
  (y)
  Lynch Corporation 2001 Equity Incentive Plan
  *23
  Consents
  a.  Ernst & Young LLP
  b.  Baker & Daniels (contained in Exhibit 5)
  *24
  Powers of Attorney
  6