SEC Company Response from DAKTRONICS (DAKT) — Dec 21, 2017
DAKTRONICS INC /SD/ (DAKT) (CIK 0000915779)
Date: Dec. 21, 2017 · CIK: 0000915779 · Accession: 0000915779-17-000136
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File numbers found in text: 333-221901
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CORRESP 1 filename1.htm Document Daktronics, Inc. 201 Daktronics Drive Brookings, South Dakota 57006 December 21, 2017 VIA EDGAR Division of Corporate Finance Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549 Re: Daktronics, Inc. (the "Registrant") Registration Statement on Form S-3 Registration No. 333-221901 Ladies and Gentlemen: On behalf of Daktronics, Inc., the undersigned hereby requests acceleration of the effectiveness of the above-referenced Registration Statement to 3:00 p.m., Washington D.C. time, on December 21, 2017 or as soon as is practicable thereafter. Should you have any questions or require additional information, please do not hesitate to contact our legal counsel, Michele D. Vaillancourt, at (612) 604-6681, or Evan C. Sheets, at (612) 604-6612. Sincerely, Daktronics, Inc. By: /s/ Sheila M. Anderson Name: Sheila M. Anderson Title: Chief Financial Officer