MusicTech.net published a comparative review of the LCT 140 and the LCT 340.
Summary: "The LCT 140 has a bright, detailed and up-front sound. In our experience, most budget electret mics with small capsules tend to have a slightly ringy midrange and a metallic quality in the treble. Although those traits are present with the LCT 140, they’re far less pronounced than usual. The overall tone is fairly natural, with a nicely filled-out midrange. Proximity effect improved the weight of the low end and in general we found that close-mic’ing suited the LCT 140 better than using it at a distance.
As you might expect, the LCT 340 takes the quality up a notch. In cardioid mode the presence and detail are still there, but the treble sounds sweeter and more integrated. There’s less colouration in the midrange, and overall the tone is smoother and more full-bodied.
The LCT 340 is also notably more versatile than the LCT 140. There is a mild degree of proximity effect that allows the LCT 340’s response to be ‘tuned’ by varying the mic’ing distance. Rather than making the bass boomy, as you might expect from a large-capsule condenser, it’s actually the midrange that fills out.
The multi-stage bass roll-off of both mics is an excellent feature. Many of us record in home studios lacking acoustic treatment; consequently, we are all subject to low-frequency rumble to varying degrees and the 40Hz setting may serve as an effective default for all but the bassiest recording. We also tried the other roll-off settings and found that they operated with no discernible unwanted side effects.
Once again LEWITT has delivered well-crafted, handsome mics. You couldn’t ask for much more in terms of features and the LED light show is both useful and stylish. Sonically, their glossy high-frequency character will appeal to those whose taste in small-capsule condensers tends towards Austrian rather than German classics, with an emphasis on detail and clarity rather than airbrushed enhancement."