UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                    FORM 8-K

                                 CURRENT REPORT
                       PURSUANT TO SECTION 13 OR 15(d) OF
                       THE SECURITIES EXCHANGE ACT OF 1934

      Date of Report (Date of earliest event reported): September 14, 2005



                            The Lamson & Sessions Co.
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             (Exact name of registrant as specified in its charter)

            Ohio                        1-313                    34-0349210
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(State or other jurisdiction         (Commission                (IRS Employer
    of incorporation)                File Number)            Identification No.)


    25701 Science Park Drive, Cleveland, Ohio                  44122-7313
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     (Address of principal executive offices)                  (Zip Code)

       Registrant's telephone number, including area code: (216) 464-3400
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         (Former name or former address, if changed since last report.)


Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below):

[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)

[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)

[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
Act (17 CFR 240.14d-2(b))

[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
Act (17 CFR 240.13e-4(c))







ITEM 2.02.   RESULTS OF OPERATIONS AND FINANCIAL CONDITION.

         On September 12, 2005, The Lamson & Sessions Co. (the "Company") issued
a press release reaffirming its estimates for the full year 2005, revising its
estimates for net income for the third quarter of 2005 and announcing its
estimates for net income for the fourth quarter of 2005. A copy of such press
release is included as Exhibit 99.1 hereto and incorporated herein by reference.

         This Form 8-K and the attached Exhibit are furnished to, but not filed
with, the Securities and Exchange Commission.


ITEM 9.01.  FINANCIAL STATEMENTS AND EXHIBITS.

(c)      Exhibits:



                  Number          Exhibit
                  ------          -------
                               

                  99.1            Press release, dated September 12, 2005












                                   SIGNATURES

         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.


                                 THE LAMSON & SESSIONS CO.

                                 By: /s/ James J. Abel
                                 ---------------------------------------------
                                 Name:  James J. Abel
                                 Title: Executive Vice President, Secretary,
                                        Treasurer and Chief Financial Officer


Dated: September 14, 2005








                                INDEX TO EXHIBITS





NUMBER    EXHIBIT
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99.1      Press release, dated September 12, 2005