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                                                            February 14, 2025

Lawrence Elbaum
Partner, Vinson & Elkins L.L.P.
Daktronics Inc.
1114 Avenue of the Americas, 32nd Floor
New York, NY 10036

       Re: Daktronics Inc.
           PRE14A filed January 21, 2025
           File No. 001-38747
Dear Lawrence Elbaum:

       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
yourdisclosure.

        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.

PRE14A filed January 21, 2025
Proposal 1, page 2

1.     We note your statement that "key substantive rights of shareholders,
including the
       right to call a special meeting" are discussed in the shareholder rights
comparison
       chart. However, the summary chart starting on page 8 of the Proxy
Statement does not
       appear to discuss shareholders' ability to call a special meeting.
Please add such
       discussion or remove the implication that such discussion is included in
the summary
       comparison chart.
2.     Here and later in the proxy statement, including "Principal Reasons for
the
       Reincorporation," you list multiple effects of the proposed
reincorporation, including
       that the Company will adopt "proxy access" and a majority voting
standard for
       uncontested director elections. Please revise to clarify whether these
corporate
       governance changes could be effected without the reincorporation into
Delaware.
 February 14, 2025
Page 2
Special Meeting, page i

3.     Please revise to reflect the filing of soliciting materials by Alta Fox
Opportunity Fund,
       LP and to provide any additional information required by Schedule 14A
for contested
       solicitations. Your revised preliminary proxy materials should provide
appropriate
       background regarding the Company's interactions with Alta Fox, including
the parties'
       interactions regarding the senior secured convertible notes sold to Alta
Fox and the
       dispute over their conversion.

        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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