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            29 February 2008

            Via EDGAR and Federal
            Express

            Mr. Terence O’Brien

            Accounting Branch Chief

            United States Securities and Exchange Commission

            100 F Street, N.E.

            Washington, D.C. 20549-7010

             Re:
            Daktronics, Inc.

                 Form 10-K for the Fiscal Year Ended April 28, 2007

                 Filed June 22, 2007

                 File No. 000-23246

            Dear Mr. O’Brien:

             We have received your comment letter dated February 1, 2008 requesting explanation and
            supplemental information on the above-referenced filing and have provided the
            underlying information in response. We welcome comments you make on our filings, as our
            goal is to ensure that the filings are in accordance with all applicable rules and
            regulations. Each of your comments are included and numbered in the same order as your
            letter and are followed by our response.

            Intellectual Property

            1.     In future
            filings, please include information about material patents, including their duration,
            pursuant to Item 101(c)(1)(iv) of Regulation S-K.

            Response:
                 Item 101(c)(1)(iv) of Regulation S-K states in part
            “To the extent material to an understanding of the registrant's business taken as
            a whole, the description of each such segment shall include the information specified
            in paragraphs (c)(1) (i) through (x) of this Section.” We believe that most of
            our patents are not material to an understanding of our business within the meaning of
            Item 101(c)(1)(iv) of Regulation S.-K. The principal purpose of most of our patents is
            not to create a barrier to entering our markets or give us a competitive advantage.
            Instead, we view most of our patents as part of our defensive strategy. Therefore most
            of our patents are designed to evidence when we created the technology covered by such
            patents in order to prevent a third party from arguing that it created new technology.
            For this reason, in our filings with the Securities and Exchange Commission, we used
            the phrase “limited proprietary protection.” However, we acknowledge that
            some of our patents should be described due to their material nature, and we will
            enhance these disclosures in our future filings to clarify the aforementioned
            items.

            Customers

            2.     In future
            filings, please identify the customer from which you derived over 10% of your revenue
            pursuant to Item 101(c)(1)(vii) of Regulation S-K.

            Response:
                 Item 101(c)(1)(vii) of Regulation S-K requires disclosure
            of the name of the customer when sales exceed 10% and where the loss of such customer
            would have a material adverse effect on the registrant and its subsidiaries taken as a
            whole. The nature of our business generally is not repetitive business from one or a
            few significant customers year after year. In any fiscal year, we may receive more than
            10% of our sales from one customer to which we had no sales in previous fiscal years
            and to which we expect limited or no sales in future fiscal years. (Note also that the
            likelihood of a 10% customer has decreased significantly due to our growth.) Thus, the
            loss of a single customer, even if sales from that customer represented more than 10%
            of our sales in a fiscal year, generally is not materially adverse to us. If the loss
            of a customer that represents more than 10% of our annual sales on an ongoing basis
            would be material, we would disclose the name of the customer in future filings. I
            would also point out that the customer in question in the disclosure was not expected
            at the time of filing and has not become a 10% customer in fiscal year 2008.

            Competition

            3.     At the beginning
            of the third paragraph, you state that the competitive landscape has changed
            significantly due to consolidation of your competitors. In future filings, please
            identify your main competitors.

            Response:
                 Item 101(c)(1)(x)
            of Regulation S-K states in part “Generally, the names of competitors need not be
            disclosed. The registrant may include such names, unless in the particular case the
            effect of including the names would be misleading. Where, however, the registrant knows
            or has reason to know that one or a small number of competitors is dominant in the
            industry it shall be identified.” Based on the foregoing, we do not believe that
            the names of our competitors should be disclosed, as none of our competitors are
            dominant in the different segments in which we compete. However, based on your comment,
            in future filings we will describe in more detail the nature of the competition and the
            fact that no competitor is dominant.

            Risk Factors

            We enter into fixed-priced contracts on a
            regular basis

            4.     You state that
            you have certain long-term contracts and we note your discussion about long-term
            contracts in Note 7 of the Notes to Consolidated Financial Statements. In future
            filings please include a summary of the material terms of such contracts in your
            business section and file them as exhibits if required under Item 601(b)(10) of
            Regulation S-K.

            Response:
            We suspect that our use of the term
            “long-term contracts” may be confusing and warrants clarification. In SOP
            81-1 the term used is “long-term construction contracts,” which is what we
            are referring to in the third paragraph under Critical Accounting Policies and
            Estimates and in other parts of our Form 10-K. In Note 7 of the Notes to the
            Consolidated Financial Statements, long-term contracts refer to sales contracts where
            payments (receivables) are received over a number of years. In both cases, we will
            clarify this terminology in our future filings, and will do so in our Quarterly Report
            on Form 10-Q for the fiscal quarter ended January 26, 2008. These contracts are entered
            into in the normal course of our business and do not meet the materiality requirements
            for disclosure under Item 601(b)(10) of Regulation S-K.

            Statements of Income

            5.     In future
            filings, please separately disclose product sales and service revenues pursuant to
            Article 5-03.1 of Regulation S-X. If service revenues are immaterial then please
            provide clarifying disclosure in future filings.

            Response:
                 Our service revenues are less than 10% of revenues and
            therefore are not required to be disclosed under Article 5-03.1 of Regulation S-X. In
            future filings, we will provide disclosure of this fact within Note 1 of the Notes to
            Consolidated Financial Statements and other places as appropriate. We have also added
            this disclosure in our Form 10-Q for the fiscal quarter ended January 26,
            2008.

            Results of Operations

            6.     Please expand
            your discussion of results of operations in future filings to quantify the reasons for
            the fluctuations in your line items year over year. Your current disclosures are
            unclear to readers as to which are the significant factors. For example, we note the
            following:

                        ·

                        You disclose the most significant
                        factors affecting gross profit margin in fiscal year 2007 as compared to
                        fiscal year 2006 included the costs of bringing additional capacity on-line
                        which included new facilities, higher costs of depreciation and
                        inefficiencies in the manufacturing process, the costs associated with
                        implementing lean manufacturing techniques, performance on contracts, the
                        impact of operating at capacity during a significant portion of the year
                        and higher overall warranty costs.

                        ·

                        You disclose selling expenses
                        increased in fiscal year 2007 as compared to fiscal year 2006 due to higher
                        levels of personnel costs, international expansion, employee benefits,
                        travel and entertainment expenses, depreciation, telephone costs, the
                        increased number of sales and service offices and other costs associated
                        with a higher number of employees.

            The enhanced disclosure should enable a reader
            to better understand the extent to which operating results were impacted by specific
            factors. See Section 501.12.b.4 of the Financial Reporting Codification.

            Response:
            In future filings, we will further clarify our
            disclosure to indicate which factors have a greater impact on changes in material items
            and the relative relationships between the items disclosed. Also, where it is possible
            and feasible, we will add more quantitative analysis so that the reader is able to
            distinguish which items are materially driving key fluctuations.

            Liquidity and Capital
            Resources

            7.     Please revise
            your liquidity and capital resources disclosures in future filings to discuss the
            underlying reasons for the changes in the account balances that affected your cash
            flows year over year. For example, please discuss the reasons for the increase in your
            accounts receivables, inventories, and costs and estimated earnings in excess of
            billings. Consider providing a discussion of days sales outstanding ratio and inventory
            turnover ratio to allow your readers to better understand the increases in these
            balances. See Section 501.13.b of the Financial Reporting Codification.

            Response:
                 We concur with this suggestion, and will include these
            disclosures in future filings as set forth in the Financial Reporting
            Codification.

            Note 16. Quarterly Financial Data
            (Unaudited)

            8.     In future
            filings, please provide clarifying disclosures either here or in MD&A about the
            reasons for 4th
            quarter earnings fluctuations. We note that
            4th
            quarter earnings declined 50% whereas sales
            increased 22%. See the analogous guidance in paragraph 31 of APB 28.

            Response:
                 Paragraph 31 of APB 28 states that in the absence of a
            separate fourth quarter report or disclosure of results, certain types of items should
            be disclosed. To the extent required under APB 28, we intend to address this through a
            brief summary in the MD&A. To the extent that the fluctuations are the result of
            our regular volatility due to our business model and not due to the items listed in
            paragraph 31 of APB 28, we will state that and provide a general discussion of reasons
            for the material fluctuations.

            Executive Compensation

            Compensation Discussion and Analysis

            Setting Executive Compensation

            9.     We note that (i)
            you do not provide any information, including quantification, on the specific items of
            corporate performance taken into account in making base salary decisions (Items
            402(b)(1)(v) of Regulation S-K); (ii) you do not identify how the maximum amount of an
            annual incentive bonus is determined; (iii) you state that the Board of Directors and
            the Compensation Committee have discretion in increasing or decreasing payouts to a
            named executive officer; however, you do not identify any particular exercises of
            discretion regarding compensation decisions (Item 402(b)(vi) of Regulation S-K); and
            (iv) you do not list any factors considered in deciding to increase or decrease
            compensation materially. In future filings, please address all of the requirements of
            Item 402(b) of Regulation S-K.

            Response:
                 We will take into account these comments in our upcoming
            proxy and in other future filings. Subject to the specifics of our approach to
            compensation, we will address each item to the extent it applies, and, to the extent it
            does not, we will add clarifying disclosure, as necessary.

            10.     In accordance
            with Item 402(b)(1)(xi) of Regulation S-K, in future filings please add a discussion
            related to payments in connection with a change in control event and how those payments
            are triggered. We note your discussion under subheading “Post-Employment
            Compensation.” In future filings, please expand your discussion in this section
            to itemize each payment made in connection with, but not limited to, (i) termination of
            a named executive officer’s employment following a change in control event, (ii)
            termination without cause or for good reason; (iii) termination other than without
            cause or for good reason. Also, further disclose whether the vesting of option awards
            is accelerated as a result of such events.

            Response:
                 We will incorporate this disclosure in our next proxy
            statement and in other future filings.

            11.     In your
            discussion of “Deferred Compensation Arrangements” in future filings please
            include a short summary     of the material terms with respect
            to payouts, withdrawals and other distributions. See Item 402(c)(3)(iii) of Regulation
            S-K.

            Response:
                 We will incorporate this disclosure in our next proxy
            statement and in other future filings.

            Signatures

            12.     Please note in
            future filings that the Form 10-K must be signed by the principal accounting officer or
            controller of the company.

            Response:
                 The Annual Report on Form 10-K for fiscal 2007 was signed
            by the principal accounting officer, as our Chief Financial Officer is both the
            principal financial officer and the principal accounting officer. We will disclose this
            in future filings as requested.

            Form 10-Q for the Quarterly Period ended
            October 27, 2007

            Results of Operations, page 19

            13.     We note
            beginning in your Form 10-Q for the quarterly period ended October 27, 2007, you have
            begun to present your business within five reportable segments, and as a result, you
            now provide a separate discussion of net sales for each of your segments. In future
            filings, please expand your discussion of results of operations to also in