SEC Comment Letter for DAKTRONICS (DAKT) — Dec 13, 2017
DAKTRONICS INC /SD/ (DAKT) (CIK 0000915779)
Date: Dec. 13, 2017 · CIK: 0000915779 · Accession: 0000000000-17-043401
AI Filing Summary & Sentiment
Letter
December 13, 2017 Ms. Sheila Anderson Chief Financial Officer Daktronics, Inc. 201 Daktronics Drive Brookings, South Dakota 57006
Re: Daktronics, Inc. Form 10-K for the Fiscal Year Ended April 29, 2017 Filed June 9, 2017 File No. 0 -23246
Dear Ms. Anderson :
We have completed our review of your filings. 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 s 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 Unite d States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Melissa N. Rocha
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December 13, 2017
Ms. Sheila Anderson
Chief Financial Officer
Daktronics, Inc.
201 Daktronics Drive
Brookings, South Dakota 57006
Re: Daktronics, Inc.
Form 10-K for the Fiscal Year Ended April 29, 2017
Filed June 9, 2017
File No. 0 -23246
Dear Ms. Anderson :
We have completed our review of your filings. 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 s 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 Unite d States. We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the
information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Melissa N. Rocha
Melissa N. Rocha
Senior Assistant Chief Accountant
Office of Manufacturing and Construction