SEC Comment Letter for DAKTRONICS (DAKT) — Mar 7, 2008
DAKTRONICS INC /SD/ (DAKT) (CIK 0000915779)
Date: March 7, 2008 · CIK: 0000915779 · Accession: 0000000000-08-012202
AI Filing Summary & Sentiment
File numbers found in text: 000-23246
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE Mail Stop 7010 March 7, 2008 via U.S. mail and facsimile Mr. William R. Retterath Chief Financial Officer Daktronics, Inc. 331 32 nd Avenue Brookings, SD 57006
RE: Daktronics, Inc. Form 10-K for the Fiscal Year Ended April 28, 2007 Filed June 22, 2007 File No. 000-23246
Dear Mr. Retterath:
We have completed our review of your filing and have no further comments at this time.
If you have any further questions regardi ng our review of legal or disclosure matters in your filings, please direct them to Era Anagnosti, Staff Attorney, at (202) 551- 3369 or, in her absence, to Jennifer Hardy, Legal Branch Chief, at (202) 551-3767. Please contact Ryan Rohn, Staff Accountant, at (202) 551-3739 or, in his absence, to Al Pavot, Senior Accountant, at (202) 551-3738, or to the unde rsigned at (202) 551-3355 if you have questions regarding our review of th e financial statements and related matters. S i n c e r e l y , T e r e n c e O ’ B r i e n A c c o u n t i n g B r a n c h C h i e f
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
Mail Stop 7010
March 7, 2008
via U.S. mail and facsimile
Mr. William R. Retterath Chief Financial Officer
Daktronics, Inc.
331 32
nd Avenue
Brookings, SD 57006
RE: Daktronics, Inc.
Form 10-K for the Fiscal Year Ended April 28, 2007
Filed June 22, 2007
File No. 000-23246
Dear Mr. Retterath:
We have completed our review of your filing and have no further comments at
this time.
If you have any further questions regardi ng our review of legal or disclosure
matters in your filings, please direct them to Era Anagnosti, Staff Attorney, at (202) 551-
3369 or, in her absence, to Jennifer Hardy, Legal Branch Chief, at (202) 551-3767.
Please contact Ryan Rohn, Staff Accountant, at (202) 551-3739 or, in his absence, to Al
Pavot, Senior Accountant, at (202) 551-3738, or to the unde rsigned at (202) 551-3355 if
you have questions regarding our review of th e financial statements and related matters.
S i n c e r e l y , T e r e n c e O ’ B r i e n A c c o u n t i n g B r a n c h C h i e f