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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000950150-02-000690.txt : 20020807
<SEC-HEADER>0000950150-02-000690.hdr.sgml : 20020807
<ACCEPTANCE-DATETIME>20020807163950
ACCESSION NUMBER:		0000950150-02-000690
CONFORMED SUBMISSION TYPE:	S-8 POS
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20020807
EFFECTIVENESS DATE:		20020807

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VIRCO MFG CORPORATION
		CENTRAL INDEX KEY:			0000751365
		STANDARD INDUSTRIAL CLASSIFICATION:	PUBLIC BUILDING AND RELATED FURNITURE [2531]
		IRS NUMBER:				951613718
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0131

	FILING VALUES:
		FORM TYPE:		S-8 POS
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-74832
		FILM NUMBER:		02721946

	BUSINESS ADDRESS:	
		STREET 1:		2027 HARPERS WAY
		CITY:			TORRANCE
		STATE:			CA
		ZIP:			90501
		BUSINESS PHONE:		3105330474

	MAIL ADDRESS:	
		STREET 1:		P O BOX 44846
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90044
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8 POS
<SEQUENCE>1
<FILENAME>a83368a1sv8pos.htm
<DESCRIPTION>POST EFFECTIVE AMENDMENT NO. 1
<TEXT>
<HTML>
<HEAD>
<TITLE>Virco Mfg. Corp.</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
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<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<P align="right"><FONT size="2">As filed with the Securities and Exchange Commission on August&nbsp;7, 2002&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<BR>
Registration No.&nbsp;333-74832&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>

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<HR size="1" noshade color="#000000" style="margin-top: -10px">






<P align="center"><FONT size="4"><B>SECURITIES AND EXCHANGE COMMISSION</B></FONT>

<DIV align="center"><FONT size="3"><B>Washington, D.C. 20549</B></FONT></DIV>
<p>
<HR width="26%" align="center" size="1" noshade>
<DIV align="center"><FONT size="4"><B>POST-EFFECTIVE AMENDMENT NO. 1 TO<BR>
FORM S-8</B></FONT></DIV>

<DIV align="center"><FONT size="3">REGISTRATION STATEMENT<BR>
UNDER<BR>
THE SECURITIES ACT OF 1933</FONT></DIV>

<P align="center"><FONT size="4"><B>VIRCO MFG. CORPORATION</B></FONT>

<DIV align="center"><FONT size="2">(Exact Name of Registrant as Specified in its Charter)</FONT></DIV>

<CENTER>
<TABLE cellspacing="0" border="0" cellpadding="0" width="95%">
<TR valign="bottom">
        <TD width="51%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="44%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD align="center" valign="top"><FONT size="2"><B>Delaware</B><BR>
(State or Other Jurisdiction<BR>
of Incorporation or Organization)</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">
<B>95-1613718</B><BR>
(I.R.S. Employer<BR>
Identification Number)</FONT></TD>
</TR>
<TR><TD>&nbsp;</TD></TR>

<TR valign="bottom">
        <TD align="center" valign="top"><FONT size="2"><B>2027 Harpers Way<BR>
Torrance, California</B><BR>
(Address of Principal Executive Offices)</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">
<B>90501</B><BR>
(Zip Code)</FONT></TD>
</TR>
</TABLE>
</CENTER>
<P align="center"><FONT size="4"><B>Virco Mfg. Corporation 401(k) Savings Plan</B></FONT>

<DIV align="center"><FONT size="2">(Full Title of the Plan)</FONT></DIV>
<DIV>&nbsp;</DIV>

<DIV align="center"><FONT size="3"><B>ROBERT A. VIRTUE<BR>
Chief Executive Officer<BR>
Virco Mfg. Corporation<BR>
2027 Harpers Way<BR>
Torrance, California 90501<BR>
(310)&nbsp;533-0474</B></FONT></DIV>

<DIV align="center"><FONT size="2">(Name, Address, Including Zip Code, and Telephone Number, Including Area Code,
of Agent for Service)</FONT></DIV>

<P>
<HR width="26%" align="center" size="1" noshade>
<P>


<P align="center"><FONT size="3">Copies to:</FONT>

<DIV align="center"><FONT size="3"><B>ROBERT K. MONTGOMERY, ESQ.</B></FONT></DIV>

<DIV align="center"><FONT size="3"><B>Gibson, Dunn &#038; Crutcher LLP</B></FONT></DIV>

<DIV align="center"><FONT size="3"><B>2029 Century Park East, Suite&nbsp;4000</B></FONT></DIV>

<DIV align="center"><FONT size="3"><B>Los Angeles, California 90067-3026</B></FONT></DIV>

<DIV align="center"><FONT size="3"><B>(310)&nbsp;552-8500</B></FONT></DIV>

<P>
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<P>


<P>
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<HR size="4" noshade color="#000000" style="margin-top: -10px">






<P align="center"><FONT size="2">&nbsp;
</FONT>

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<!-- TOC -->
<A name="toc"><DIV align="CENTER" style="page-break-before:always"><U><B>TABLE OF CONTENTS</B></U></DIV></A>

<P><CENTER>
<TABLE border="0" width="90%" cellpadding="0" cellspacing="0">
<TR>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="76%"></TD>
</TR>
<TR><TD></TD><TD colspan="8"><A HREF="#000">Item&nbsp;3. Incorporation of Documents by Reference.</A></TD></TR>
<TR><TD colspan="9"><A HREF="#001">SIGNATURES</A></TD></TR>
</TABLE>
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<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>






<!-- link2 "Item&nbsp;3. Incorporation of Documents by Reference." -->
<DIV align="left"><A NAME="000"></A></DIV>
<P align="left"><FONT size="2"><B>Item&nbsp;3. Incorporation of Documents by Reference.</B></FONT>

<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents of the Registrant heretofore filed with the
Securities and Exchange Commission (the &#147;Commission&#148;) are hereby incorporated
in this Registration Statement by reference:
</FONT>
<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR valign="top">
   <TD width="1%" align="right" nowrap><FONT size="2">(1)</FONT></TD>
   <TD width="1%" nowrap><FONT size="2">&nbsp;&nbsp;</FONT></TD>
   <TD width="98%"><FONT size="2">The Registrant&#146;s and the Plan&#146;s latest annual report or latest prospectus
filed pursuant to Rule&nbsp;424(b) under the Securities Act of 1933, as amended
(the &#147;Securities Act&#148;), that contains audited financial statements for the
Registrant&#146;s latest fiscal year for which such statements have been filed;</FONT></TD>
</TR>
<TR>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="top">
   <TD width="1%" align="right" nowrap><FONT size="2">(2)</FONT></TD>
   <TD width="1%" nowrap><FONT size="2">&nbsp;&nbsp;</FONT></TD>
   <TD width="98%"><FONT size="2">All other reports filed pursuant to Section&nbsp;13(a) or 15(d) of the
Securities Exchange Act of 1934, as amended (the &#147;Exchange Act&#148;), since
the end of the fiscal year covered by Registrant&#146;s prospectus referred to
in (1)&nbsp;above;</FONT></TD>
</TR>
<TR>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="top">
   <TD width="1%" align="right" nowrap><FONT size="2">(3)</FONT></TD>
   <TD width="1%" nowrap><FONT size="2">&nbsp;&nbsp;</FONT></TD>
   <TD width="98%"><FONT size="2">The description of the Common Stock set forth under the caption
&#147;Description of Capital Stock&#148; in the Registrant&#146;s registration statement
on Form&nbsp;8-B, filed with the Commission on August&nbsp;14, 1984, File No.
00108777, together with any amendment or report filed with the Commission
for the purpose of updating such description.</FONT></TD>
</TR>
</TABLE>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All reports and other documents subsequently filed by the Registrant
pursuant to Sections&nbsp;13(a) and (c), 14 and 15(d) of the Exchange Act prior to
the filing of a post-effective amendment which indicates that all securities
offered hereunder have been sold or which deregisters all such securities then
remaining unsold shall be deemed to be incorporated by reference in this
Registration Statement and to be a part hereof from the date of filing of such
reports and documents.
</FONT>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Any statement contained herein or in a document incorporated or deemed to
be incorporated by reference herein shall be deemed to be modified or
superseded for purposes of this Registration Statement to the extent that a
statement contained herein or in any other subsequently filed document which
also is or is deemed to be incorporated by reference herein modifies or
supersedes such earlier statement. Any statement so modified or superseded
shall not be deemed, except as so modified or superseded, to constitute a part
of this Registration Statement.
</FONT>
<P align="center"><FONT size="2">II-1
</FONT>

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<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
<!-- link1 "SIGNATURES" -->
<DIV align="left"><A NAME="001"></A></DIV>
<P align="center"><FONT size="2"><B>SIGNATURES</B></FONT>

<P><FONT size="2">Pursuant to the requirements of the Securities Act, the Registrant certifies
that it has reasonable grounds to believe that it meets all of the requirements
for filing on Form&nbsp;S-8 and has duly caused this Post-Effective Amendment No.&nbsp;1
to Registration Statement No.&nbsp;333-74832 to be signed on its behalf by the
undersigned, thereunto duly authorized, in the City of Torrance, State of
California, on this 7th day of August, 2002.
</FONT>
<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR valign="top">
        <TD width="50%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="50%"><FONT size="2">VIRCO MFG. CORPORATION</FONT></TD>
</TR>
</TABLE>
<DIV>&nbsp;</DIV>

<TABLE cellspacing="0" border="0" cellpadding="0" width="100%">
<TR valign="bottom">
        <TD width="50%">&nbsp;</TD>
        <TD width="3%">&nbsp;</TD>
        <TD width="3%">&nbsp;</TD>
        <TD width="44%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>

        <TD><FONT size="2">By:&nbsp;</FONT></TD>
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/ Robert A. Virtue</FONT></TD>
</TR>
<TR>
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
<TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"  colspan="2"><FONT size="2">
<HR size="1" noshade></FONT></TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Robert A. Virtue<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Chief Executive Officer and<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Chairman of the Board of Directors</FONT></TD>
</TR>
</TABLE>
<P><FONT size="2">Pursuant to the requirements of the Securities Act of 1933, this Registration
Statement has been signed by the following persons in the capacities and on the
dates indicated.
</FONT>
<TABLE cellspacing="0" border="0" cellpadding="0" width="100%">
<TR valign="bottom">
        <TD width="34%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="28%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="28%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD nowrap align="center"><FONT size="1">Signature</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center"><FONT size="1">Title</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center"><FONT size="1">Date</FONT></TD>
</TR>
<TR valign="bottom">
        <TD nowrap align="center"><HR size="1" noshade></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center"><HR size="1" noshade></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center"><HR size="1" noshade></TD>
</TR>
<TR><TD>&nbsp;</TD></TR>

<TR valign="bottom">
        <TD align="center" valign="top"><FONT size="2">/s/ Robert A. Virtue<BR>
<HR size="1" noshade>
Robert A. Virtue</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">
Chief Executive Officer and<BR>
Chairman of the Board of Directors<BR>
(Principal Executive Officer)
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">August&nbsp;7, 2002</FONT></TD>
</TR>
<TR><TD>&nbsp;</TD></TR>

<TR valign="bottom">
        <TD align="center" valign="top"><FONT size="2">/s/ Robert E. Dose*<BR>
<HR size="1" noshade>
Robert E. Dose</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">
Vice President &#151; Finance,<BR>
Secretary and Treasurer<BR>
(Principal Financial Officer)
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">August&nbsp;7, 2002</FONT></TD>
</TR>
<TR><TD>&nbsp;</TD></TR>

<TR valign="bottom">
        <TD align="center" valign="top"><FONT size="2">/s/ Bassey Yau*<BR>
<HR size="1" noshade>
Bassey Yau</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">
Corporate Controller<BR>
(Principal Accounting Officer)
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">August&nbsp;7, 2002</FONT></TD>
</TR>
<TR><TD>&nbsp;</TD></TR>


<TR>
        <TD align="center" valign="top"><FONT size="2"><BR><HR size="1" noshade>
Donald S. Friesz</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">
Director
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">August&nbsp;7, 2002</FONT></TD>
</TR>
<TR><TD>&nbsp;</TD></TR>


<TR>
        <TD align="center" valign="top"><FONT size="2"><BR><HR size="1" noshade>
Evan M. Gruber</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">
Director
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">August&nbsp;7, 2002</FONT></TD>
</TR>
<TR><TD>&nbsp;</TD></TR>

<TR>
        <TD align="center" valign="top"><FONT size="2">/s/ Robert K. Montgomery*<BR>
<HR size="1" noshade>
Robert K. Montgomery</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">
Director
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">August&nbsp;7, 2002</FONT></TD>
</TR>
<TR><TD>&nbsp;</TD></TR>

<TR>
        <TD align="center" valign="top"><FONT size="2">/s/ Glen D. Parish *<BR>
<HR size="1" noshade>
Glen D. Parish</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">
Director
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">August&nbsp;7, 2002</FONT></TD>
</TR>
<TR><TD>&nbsp;</TD></TR>


<TR>
        <TD align="center" valign="top"><FONT size="2"><BR><HR size="1" noshade>
Donald A. Patrick</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">
Director
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">August&nbsp;7, 2002</FONT></TD>
</TR>
</TABLE>
<P align="center"><FONT size="2">II-2
</FONT>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
<TABLE cellspacing="0" border="0" cellpadding="0" width="100%">
<TR valign="bottom">
        <TD width="34%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="28%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="28%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD nowrap align="center"><FONT size="1">Signature</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center"><FONT size="1">Title</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center"><FONT size="1">Date</FONT></TD>
</TR>
<TR valign="bottom">
        <TD nowrap align="center"><HR size="1" noshade></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center"><HR size="1" noshade></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center"><HR size="1" noshade></TD>
</TR>
<TR><TD>&nbsp;</TD></TR>
<TR><TD>&nbsp;</TD></TR>

<TR>
        <TD align="center" valign="top"><FONT size="2"><BR><HR size="1" noshade>
Douglas A. Virtue</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">
Director
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">August&nbsp;7, 2002</FONT></TD>
</TR>
<TR><TD>&nbsp;</TD></TR>

<TR>
        <TD align="center" valign="top"><FONT size="2">/s/ James R. Wilburn*<BR>
<HR size="1" noshade>
James R. Wilburn</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">
Director
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">August&nbsp;7, 2002</FONT></TD>
</TR>
</TABLE>
<DIV>&nbsp;</DIV>
<DIV>&nbsp;</DIV>

<TABLE cellspacing="0" border="0" cellpadding="0" width="100%">
<TR valign="bottom">
        <TD width="5%">&nbsp;</TD>
        <TD width="1%">&nbsp;</TD>
        <TD width="94%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">*By:</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/&nbsp; Robert A. Virtue</FONT></TD>
</TR>
<TR>
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>

        <TD align="left" valign="top"  colspan="2"><FONT size="2">
<HR size="1" noshade  width="40%"></FONT></TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Robert A. Virtue<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Attorney-in-fact</FONT></TD>
</TR>
</TABLE>
<P><FONT size="2">The Plan. Pursuant to the requirements of the Securities Act of 1933, the
trustees (or other persons who administer the employee benefit plan) have duly
caused this registration statement to be signed on its behalf by the
undersigned, thereunto duly authorized, in the City of Torrance, State of
California, on the 7th day of August, 2002.
</FONT>
<P align="left"><FONT size="2"><B>VIRCO MFG. CORPORATION<BR>
401(K) SAVINGS PLAN</B></FONT>
<DIV>&nbsp;</DIV>

<TABLE cellspacing="0" border="0" cellpadding="0" width="100%">
<TR valign="bottom">
        <TD width="5%">&nbsp;</TD>
        <TD width="1%">&nbsp;</TD>
        <TD width="94%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">By:</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/ Robert A. Virtue</FONT></TD>
</TR>
<TR>
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>

        <TD align="left" valign="top"  colspan="2"><FONT size="2">
<HR size="1" noshade  width="40%"></FONT></TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Robert A. Virtue<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Plan Administrator</FONT></TD>
</TR>
</TABLE>
<P align="center"><FONT size="2">II-3
</FONT>




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