DAKTRONICS INC /SD/ — Regulatory Filings 2017

Nov 21, 2017

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	201 Daktronics Drive PO Box 5128
November 15, 2017	Brookings, SD 57006-5128
	tel 800-843-5843 605-692-0200
	fax 605-697-4700
via EDGAR and U.S. Mail	www.daktronics.com

Melissa N. Rocha

Senior Assistant Chief Accountant

Office of Manufacturing and Construction

United States Securities and Exchange Commission

100 F Street, NE

Mail Stop 4631

Washington, DC 20549

Re: Daktronics, Inc.

Form 10-K for the Fiscal Year Ended April 29, 2017

Filed June 9, 2017

Form 8-K

Filed September 15, 2017

File No. 0-23246

Dear Ms. Rocha:

We received your comment letter dated November 9, 2017 requesting explanations and information regarding the above-referenced Annual Report on Form 10-K and our Form 8-K filed on September 15, 2017. You requested we respond within 10 business days or advise the Staff when we will respond.

We request an extension of time until December 7, 2017. We are currently consumed in working through our second quarter earnings report and Quarterly Report on Form 10-Q and request additional time to allow us to coordinate discussion among appropriate individuals within our company and with our outside advisors.

Thank you for your consideration of this matter. In the meantime, please do not hesitate to contact me at 605-692-0214 or Sheila.Anderson@Daktronics.com.

Melissa N. Rocha

Senior Assistant Chief Accountant

Office of Manufacturing and Construction

United States Securities and Exchange Commission

Page 2

Sincerely,

/s/ Sheila M. Anderson
Sheila M. Anderson
Chief Financial Officer
(Principal Financial Officer and Principal Accounting Officer)
cc:	Reece A. Kurtenbach, President and CEO, Daktronics, Inc.
	Michele D. Vaillancourt, Winthrop & Weinstine, P.A.
	Mindy Dragisich, Ernst & Young
	Christopher A. Swanson, Deloitte & Touche LLP