SecProbe.io

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Mail Stop 4561

      September 1, 2005

George L. Harwood
Senior Vice President, Finance and IT,
Chief Financial Officer and Secretary
Printronix, Inc.
14600 Myford Road
P.O. Box 19559
Irvine, CA 92623

	Re:	Printronix, Inc.
   Form 10-K for the Fiscal Year Ended
   March 25, 2005
		Filed July 7, 2005
		File No. 000-09321

Dear Mr. Harwood:

	We have reviewed the above referenced filing and have the
following comments.  Please note that we have limited our review
to
the matters addressed in the comments below.  We may ask you to
provide us with supplemental information so we may better
understand
your disclosure.  Please be as detailed as necessary in your
explanation.  After reviewing this information, we may raise
additional comments.

      Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or any other aspect
of
our review.   Feel free to call us at the telephone numbers listed
at
the end of this letter.

Note 1 - Summary of Significant Accounting Policies

Revenue Recognition, page 51

1. We note in your disclosure on page 10 that printers are sold
with
warranties and customers can purchase maintenance service
agreements
that cover the post warranty period.  Tell us how the services
included in your initial warranty period differ from the services
provided in your maintenance service agreements sold after the
warranty period.  If these services are different, tell us whether
you have sold any maintenance service agreements upon the initial
sale of your printers and clarify whether you allocate the
arrangement fee to these separate elements and how you determine
the
fair values for each element.  If these services are similar, tell
us
your consideration of whether these services represent a separate
element bundled with the sale of your printers.  Refer to EITF 00-
21.

      * * * * *

      As appropriate, please amend your filing and respond to
these
comments within 10 business days or tell us when you will provide
us
with a response.  Please submit all correspondence and
supplemental
materials on EDGAR as required by Rule 101 of Regulation S-T.  You
may wish to provide us with marked copies of any amendment to
expedite our review.  Please furnish a cover letter with any
amendment that keys your responses to our comments and provides
any
requested information.  Detailed cover letters greatly facilitate
our
review.  Please understand that we may have additional comments
after
reviewing any amendment and your responses to our comments.

	 We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing reviewed by the staff to
be
certain that they have provided all information investors require
for
an informed decision.  Since the company and its management are in
possession of all facts relating to a company`s disclosure, they
are
responsible for the accuracy and adequacy of the disclosures they
have made.

	In connection with responding to our comments, please
provide,
in writing, a statement from the company acknowledging that:

* the company is responsible for the adequacy and accuracy of the
disclosure in the filing;

* staff comments or changes to disclosure in response to staff
comments do not foreclose the Commission from taking any action
with
respect to the filing; and

* the company may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

	In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in our review of your filing or in
response to our comments on your filing.

      You may contact Patrick Gilmore at (202) 551-3406 or me at
(202) 551-3499 if you have questions regarding comments on the
financial statements and related matters.

							Sincerely,

							Kathleen Collins
							Accounting Branch Chief

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George L. Harwood
Printronix, Inc.
September 1, 2005
Page 1

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