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                                                              February 14, 2025

Sebastian Alsheimer
Partner, Wilson Sonsini Goodrich & Rosati
Daktronics Inc.
Alta Fox Opportunities Fund, LP
650 Page Mill Road
Palo Alto, California 94304

       Re: Daktronics Inc.
           PREC14A filed January 31, 2025 by Alta Fox Opportunities Fund, LP,
Alta Fox
           GenPar, LP, Alta Fox Equity, LLC, Alta Fox Capital Management, LLC,
and P.
           Connor Haley
           File No. 001-38747
Dear Sebastian Alsheimer:

       We have reviewed your filing and have the following comments. In some of
our
comments, we may ask you to provide us with information so we may better
understand your
disclosure.

        Please respond to these comments by providing the requested information
or advise us
as soon as possible when you will respond. If you do not believe our comments
apply to your
facts and circumstances, please tell us why in your response.

       After reviewing your response to these comments, we may have additional
comments.

PREC14A filed January 31, 2025
Additional Participant Information, page 20

1.     In the first sentence of this section, you identify the persons that
"are anticipated to
       be" participants in the solicitation. Here and in future filings,
including any additional
       soliciting materials, please definitively state the participants in the
solicitation.
2.     We note your statement on page 21 that "no Participant has a substantial
interest,
       direct or indirect, by securities holdings or otherwise, in any matter
to be acted on at
       the Special Meeting" except as described in your Proxy Statement. We
understand
       that you have publicly stated (e.g., in a December 10, 2024 press
release) that you
       intend to nominate director candidates for the Company's 2025 annual
meeting. Please
       disclose how retaining cumulative voting is beneficial to you in the
anticipated
       contested director election or explain in your response why you believe
this does not
 February 14, 2025
Page 2

       constitute a substantial interest in the Reincorporation Proposal.
Reasons for the Solicitation, page 10

3.     Here and in the Letter to Shareholders, you state that the Board can
adopt both proxy
       access and majority voting without reincorporating in Delaware. Please
explain in the
       proxy materials the basis for your belief, with citation to applicable
South Dakota
       code provisions or other law, and how you interpret such provisions to
reach the
       stated conclusion.
4.     We note that you have reserved all rights in connection with disputing
the
       effectiveness of the Purported Conversion Notice, as discussed on page
7. Please
       explain how the outcome of this solicitation could affect the outcome of
your dispute
       with the Company regarding the "forcible conversion" of the convertible
note Alta
       Fox holds. See Item 5 of Schedule 14A.
Form of Proxy , page I-4

5.     Refer to the following language which appears in bold faced and
capitalized text on
       the proxy card: "THIS PROXY WILL BE VOTED AS DIRECTED. IF NO
       DIRECTION IS INDICATED WITH RESPECT TO THE PROPOSALS ON THE
       REVERSE, THIS PROXY WILL BE VOTED 'AGAINST' PROPOSAL 1 AND
       'AGAINST' PROPOSAL 2." Revise to clarify that you are referencing an
executed but
       completely unmarked proxy card, rather than one where only one proposal
has been
       voted.
        We remind you that the filing persons are responsible for the accuracy
and adequacy
of their disclosures, notwithstanding any review, comments, action or absence
of action by
the staff.

       Please direct any questions to Laura McKenzie at 202-551-4568 or
Christina Chalk at
(202) 551-3263.



                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of Mergers
& Acquisitions
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