We study locally conformal symplectic (LCS) structures of the second kind on a Lie algebra. We show a method to build new examples of Lie algebras admitting LCS structures of the second kind starting with a lower dimensional Lie algebra endowed with a LCS structure and a suitable representation. Moreover, we characterize all LCS Lie algebras obtained with our construction. Finally, we study the existence of lattices in the associated simply connected Lie groups in order to obtain compact examples of manifolds admitting this kind of structure.2010 Mathematics Subject Classification. 53D05, 22E60, 22E25, 53C15, 22E40.There is another way to distinguish LCS structures, to do this, we can deform the de Rham differential d to obtain the adapted differential operatorfor any differential form α ∈ Ω * (M). Since θ is d-closed, this operator satisfies d 2 θ = 0, thus it defines the Morse-Novikov cohomology H * θ (M) of M relative to the closed 1-form θ (see [13,14]). Note that if θ is exact then H * θ (M) ≃ H * dR (M). It is known that if M is a compact oriented n-dimensional manifold, then H 0 θ (M) = H n θ (M) = 0 for any non exact closed 1-form θ (see for instance [6,7]). For any LCS structure (ω, θ) on M, the 2-form ω defines a cohomology class [ω] θ ∈ H 2 θ (M), since d θ ω = dω − θ ∧ ω = 0. The LCS structure (ω, θ) is said to be exact if ω is d θ -exact or [ω] θ = 0, i.e., ω = dη − θ ∧ η for some 1-form η, and it is non-exact if [ω] θ = 0. It was proved in [18] that if the LCS structure (ω, θ) is of the first kind on M then ω is d θ -exact, i.e., [ω] θ = 0. But the converse is not true. Recently in [3] other cohomologies for LCS manifolds were introduced, inspired by the almost Hermitian setting. More precisely, the authors define the LCS-Bott-Chern cohomology and the LCS-Aeppli cohomology on any compact LCS manifold, and compute them for some LCS solvmanifolds in low dimensions.