SEC Comment Letter for DAKTRONICS (DAKT) — Dec 4, 2012
DAKTRONICS INC /SD/ (DAKT) (CIK 0000915779)
Date: Dec. 4, 2012 · CIK: 0000915779 · Accession: 0000000000-12-065425
AI Filing Summary & Sentiment
Letter
December 4, 2012 Via E -mail Ms. Sheila Anderson Chief Financial Officer Daktronics, Inc. 201 Daktronics Drive Brookings, SD 57006
Re: Daktronics, Inc. Form 10 -K Filed June 13, 2012 File No. 0 -23246
Dear Ms. Anderson:
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or 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. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Terence O ’Brien
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December 4, 2012 Via E -mail Ms. Sheila Anderson Chief Financial Officer Daktronics, Inc. 201 Daktronics Drive Brookings, SD 57006 Re: Daktronics, Inc. Form 10 -K Filed June 13, 2012 File No. 0 -23246 Dear Ms. Anderson: We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or 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. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Terence O ’Brien Terence O’Brien Branch Chief