LMS Lamson Sessions

25701 Science Park Drive
Cleveland, Ohio 44122-7313
(Address of Principal Executive Offices) (Zip Code)

1988 INCENTIVE EQUITY PERFORMANCE PLAN
(AS AMENDED AND RESTATED AS OF APRIL 26, 1996)
(Full Title of the Plan)

James J. Abel
Executive Vice President, Secretary, Treasurer and Chief Financial Officer
The Lamson & Sessions Co.
25701 Science Park Drive
Cleveland, Ohio 44122-7313
(Name and Address of Agent for Service)

(216) 464-3400
(Telephone Number, Including Area Code, of Agent For Service)

This Post-Effective Amendment No. 1 is being filed solely to
remove from registration securities that were registered and will not be issued.

This Post-Effective Amendment No. 1 to the Registration Statement shall become effective upon filing
with the Securities and Exchange Commission pursuant to Rule 464 under the Securities Act of 1933.

Part II

Termination of Registration

     The Lamson & Sessions Co. (the “Registrant”) filed its Registration Statement No. 333-32875 on Form S-8 (the “Registration Statement”) with the Securities and Exchange Commission on August 5, 1997 with respect to the registration of 650,000 of the Registrant’s Common Shares, without par value, (the “Common Shares”), which were to be issued under the Registrant’s 1988 Incentive Equity Performance Plan (As Amended and Restated as of April 26, 1996) (the “Plan”).

     The Registrant will no longer issue Common Shares under the Plan as of November 5, 2007. Pursuant to the undertaking included in the Registration Statement, this Post-Effective Amendment No. 1 is being filed to remove from registration the Common Shares that have not been issued under the Plan as of November 5, 2007 and, accordingly, remain unsold upon termination of the offering pursuant to the Plan.

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 Post-Effective Amendment No. 1 to Registration Statement No. 333-32875 on Form S-8 (“Post-Effective Amendment No. 1”) to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Cleveland, State of Ohio, on November 5, 2007.

		THE LAMSON & SESSIONS CO.
		By:		/s/ James J. Abel
				James J. Abel Executive Vice President, Secretary, Treasurer and Chief Financial Officer

     Pursuant to the requirements of the Securities Act of 1933, this Post-Effective Amendment No. 1 has been executed by the following persons in the capacities indicated as of November 5, 2007.

Signature		Title
/s/ Michael J. Merriman Jr.   Michael J. Merriman Jr.		President and Chief Executive Officer (Principal Executive Officer); Director
/s/ James J. Abel   James J. Abel		Executive Vice President, Secretary, Treasurer and Chief Financial Officer (Principal Financial Officer); Director
/s/ Lori L. Spencer   Lori L. Spencer		Vice President and Controller (Principal Accounting Officer)
John B. Schulze		Chairman of Board; Director
*		Director
James T. Bartlett
*		Director
William H. Coquillette

*		Director
John C. Dannemiller
*		Director
George R. Hill
		Director
William E. MacDonald III
*		Director
A. Malachi Mixon III
*		Director
D. Van Skilling

     *James J. Abel, the undersigned attorney-in-fact, by signing his name hereto, does hereby sign and execute this Post-Effective Amendment No. 1 on behalf of the above indicated directors thereof pursuant to a power of attorney filed with the Securities and Exchange Commission.

November 5, 2007		By:		/s/ James J. Abel
				James J. Abel
				Attorney-in-Fact

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