SEC Comment Letter for DAKTRONICS (DAKT) — Mar 9, 2010
DAKTRONICS INC /SD/ (DAKT) (CIK 0000915779)
Date: March 9, 2010 · CIK: 0000915779 · Accession: 0000000000-10-013046
AI Filing Summary & Sentiment
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4631 DIVISION OF CORPORATION FINANCE Mail Stop 4631 March 9, 2010 Mr. William R. Retterath Chief Financial Officer Daktronics, Inc. 201 Daktronics Drive Brookings, SD 57006 RE: Form 10-K for the year ended May 2, 2009 Forms 10-Q for the periods ended Au gust 1, 2009, October 31, 2009 and January 30, 2010 Schedule 14A filed July 1, 2009 File No. 0-23246
Dear Mr. Retterath: We have completed our review of your Fo rm 10-K and related filings 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 Errol Sanderso n, Financial Analyst, at (202) 551-3746 or, in his absence, Dietrich King, Staff Attorney, at (202) 551-3338. Please contact Jeffrey Gordon, Staff Accountant, at (202) 551-3866 or, in his absence, Melissa Rocha, Staff Accountant, at (202) 551-3854 if you have questions regarding our review of the financial statements and related matters. S i n c e r e l y , R u f u s D e c k e r 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. 20549-4631
DIVISION OF
CORPORATION FINANCE
Mail Stop 4631
March 9, 2010
Mr. William R. Retterath Chief Financial Officer Daktronics, Inc. 201 Daktronics Drive Brookings, SD 57006
RE: Form 10-K for the year ended May 2, 2009
Forms 10-Q for the periods ended Au gust 1, 2009, October 31, 2009
and January 30, 2010
Schedule 14A filed July 1, 2009
File No. 0-23246
Dear Mr. Retterath:
We have completed our review of your Fo rm 10-K and related filings 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 Errol Sanderso n, Financial Analyst, at (202)
551-3746 or, in his absence, Dietrich King, Staff Attorney, at (202) 551-3338. Please
contact Jeffrey Gordon, Staff Accountant, at (202) 551-3866 or, in his absence, Melissa Rocha, Staff Accountant, at (202) 551-3854 if you have questions regarding our review
of the financial statements and related matters. S i n c e r e l y , R u f u s D e c k e r A c c o u n t i n g B r a n c h C h i e f