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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0001140361-09-000070.txt : 20090102
<SEC-HEADER>0001140361-09-000070.hdr.sgml : 20090101
<ACCEPTANCE-DATETIME>20090102155011
ACCESSION NUMBER:		0001140361-09-000070
CONFORMED SUBMISSION TYPE:	SC 13D
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20090102
DATE AS OF CHANGE:		20090102

SUBJECT COMPANY:	

	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:		SC 13D
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-38401
		FILM NUMBER:		09501585

	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

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TOWLE & CO
		CENTRAL INDEX KEY:			0001224014
		IRS NUMBER:				431238562
		FISCAL YEAR END:			0903

	FILING VALUES:
		FORM TYPE:		SC 13D

	BUSINESS ADDRESS:	
		STREET 1:		12855 FLUSHING MEADOW DR.
		CITY:			ST. LOUIS
		STATE:			MO
		ZIP:			63131
		BUSINESS PHONE:		3148220204

	MAIL ADDRESS:	
		STREET 1:		12855 FLUSHING MEADOW DR.
		CITY:			ST. LOUIS
		STATE:			MO
		ZIP:			63131
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13D
<SEQUENCE>1
<FILENAME>doc1.htm
<TEXT>
<html><head><title>Schedule 13D</title><meta name="description" content="Schedule 13D" /><meta name="generator" content="Online EDGARforms by EDGARfilings, Ltd." /></head><body style="width:760px; margin:0 auto; font-family:'Times New Roman', Times, serif; font-size:12px; line-height:1.3em;"><div style="border-top:4px solid #000; padding-top:8px; line-height:normal;"><p style="text-align:center; font-size:16px; font-weight:bold; line-height:1em;">
						United States<br />
						Securities and Exchange Commission<br />
						Washington, D.C. 20549
					</p><h1 style="text-align:center; margin-bottom:0;">Schedule 13D</h1><p style="margin-top:0; text-align:center; font-size:14px; font-weight:bold;">
						Under the Securities Exchange Act of 1934<br />
						(Amendment No.
						<font style="border-bottom:1px solid #000; padding:0 1em;">
									n/a
								</font>)*
					</p></div><table cellspacing="5" style="width: 20%; margin:.5em 40%; text-align:center;"><tr><td style="border:1px solid #000; padding:5px 10px;"><strong>OMB Number</strong><br />
							3235-0145
						</td></tr></table><dl class="issuer" style="text-align:center;"><dd style="margin-left:0; border-bottom:1px solid #000; font-size:24px; font-weight:bold; line-height:normal;">Virco Mfg. Corporation</dd><dt style="margin-bottom:.5em;">(Name of Issuer)</dt><dd style="margin-left:0; border-bottom:1px solid #000; font-weight:bold;">Common Shares</dd><dt style="margin-bottom:.5em;">(Title of Class of Securities)</dt><dd style="margin-left:0; border-bottom:1px solid #000; font-weight:bold;">927651109</dd><dt style="margin-bottom:.5em;">(CUSIP Number)</dt><dd style="margin-left:0; border-bottom:1px solid #000; padding-bottom:.5em; line-height:1.1em;">J. Ellwood Towle<br />Towle &amp; Co.<br />1610 Des Peres Road, Suite 250<br />St. Louis,&#160;
						MO&#160;
						63131<br />(314) 822-0204</dd><dt style="margin-bottom:.5em;">(Name, Address and Telephone Number of Person Authorized to Receive Notices and Communications)</dt><dd style="margin-left:0; border-bottom:1px solid #000; font-weight:bold;">December&#160;18,&#160;2008</dd><dt style="margin-bottom:.5em;">(Date of Event which Requires Filing of this Statement)</dt></dl><p style="margin-bottom:0.75em;">
					If the filing person has previously filed a statement on Schedule 13G to report the acquisition that is the
					subject of this Schedule 13D, and is filing this schedule because of &#167;&#167;240.13d-1(e), 240.13d-1(f) or
					240.13d-1(g), check the following box.
					<font style="border:1px solid #000; padding:0 4px; font-size:10px; line-height:1em;">
								&#160;&#160;
							</font></p><p style="margin-bottom:0.75em;"><strong>Note:</strong> Schedules filed in paper format shall include a signed original and five copies of the schedule,
					including all exhibits. See &#167;240.13d-7 for other parties to whom copies are to be sent.
				</p><p style="margin-bottom:0.75em;">
					* The remainder of this cover page shall be filled out for a reporting person's initial filing on this form
					with respect to the subject class of securities, and for any subsequent amendment containing information
					which would alter disclosures provided in a prior cover page.
				</p><p style="margin-bottom:0.75em;">
					The information required on the remainder of this cover page shall not be deemed to be "filed" for the
					purpose of Section 18 of the Securities Exchange Act of 1934 ("Act") or otherwise subject to the
					liabilities of that section of the Act but shall be subject to all other provisions of the Act (however, see
					the Notes).
				</p><p style="page-break-before:always; border-top:4px solid #000; border-bottom:1px solid #000; margin-top:2em; padding-top:1em;">
						CUSIP No. <font style="font-weight:bold;"></font></p><ol><li style="margin-bottom:1em;">
							Names of Reporting Persons.<br />
							I.R.S. Identification Nos. of above persons (entities only).

							<p style="margin-top:.5em; border-bottom:1px solid #000; font-weight:bold;">TOWLE &amp;amp CO<br /><em>43-1238562</em></p></li><li style="margin-bottom:1em;">
							Check the Appropriate Box if a Member of a Group (See Instructions)
							<ol style="list-style:lower-alpha;"><li><font style="border:1px solid #000; padding:0 4px; font-size:10px; line-height:1em;">
												&#160;&#160;
											</font></li><li><font style="border:1px solid #000; padding:0 4px; font-size:10px; line-height:1em;">
												&#8730;
											</font></li></ol></li><li style="margin-bottom:1em;">SEC Use Only</li><li style="margin-bottom:1em;">
							Source of Funds (See Instructions)
							<p style="margin-top:.5em; border-bottom:1px solid #000;">OO</p></li><li style="margin-bottom:1em;">
							Check if Disclosure of Legal Proceedings is Required Pursuant to Items 2(d) or 2(e)&#160;
							<font style="border:1px solid #000; padding:0 4px; font-size:10px; line-height:1em;">
										&#160;&#160;
									</font></li><li style="margin-bottom:1em;">
							Citizenship or Place of Organization
							<p style="margin-top:.5em; border-bottom:1px solid #000;">Missouri</p></li></ol><div><p style="width:8%; float:left; padding-top:2.5em; padding-left:2%;">Number of Shares Beneficially Owned by Each Reporting Person With:</p><div style="width:89%; float:right;"><ol start="7"><li style="margin-bottom:1em;">
									Sole Voting Power
									<p style="margin-top:.5em; border-bottom:1px solid #000;">780,300</p></li><li style="margin-bottom:1em;">
									Shared Voting Power
									<p style="margin-top:.5em; border-bottom:1px solid #000;"></p></li><li style="margin-bottom:1em;">
									Sole Dispositive Power
									<p style="margin-top:.5em; border-bottom:1px solid #000;">780,300</p></li><li style="margin-bottom:1em;">
									Shared Dispositive Power
									<p style="margin-top:.5em; border-bottom:1px solid #000;"></p></li></ol></div></div><ol start="11" style="clear:both;"><li style="margin-bottom:1em;">
							Aggregate Amount Beneficially Owned by Each Reporting Person
							<p style="margin-top:.5em; border-bottom:1px solid #000; padding-bottom:.5em; line-height:normal;">780,300</p></li><li style="margin-bottom:1em;">
							Check if the Aggregate Amount in <em>Row 11</em> Excludes Certain Shares (See Instructions)&#160;
							<font style="border:1px solid #000; padding:0 4px; font-size:10px; line-height:1em;">
										&#160;&#160;
									</font></li><li style="margin-bottom:1em;">
							Percent of Class Represented by Amount in <em>Row 11</em><p style="margin-top:.5em; border-bottom:1px solid #000;">5.41%</p></li><li style="margin-bottom:1em;">
							Type of Reporting Person (See Instructions)
							<p style="margin-top:.5em; border-bottom:1px solid #000;">IA</p></li></ol><hr style="height:4px; color:#000; background: #000;" /><h3 style="page-break-before:always; margin:2em 0 1em 0;">Item 1. Security and Issuer</h3><p style="text-indent:40px">Virco Mfg. Corporation
<br />2027 Harpers Way
<br />Torrance, CA 90501
<br />Common Shares</p><h3 style="margin:2em 0 1em 0;">Item 2. Identity and Background</h3><ol style="list-style: lower-alpha;"><li style="margin-bottom:1em;">
									Name
										<p style="margin-top:.5em; border-bottom:1px solid #000; padding-bottom:.5em; line-height:normal;">Towle &amp; Co.</p></li><li style="margin-bottom:1em;">
									Residence or Business Address
										<p style="margin-top:.5em; border-bottom:1px solid #000; padding-bottom:.5em; line-height:normal;">1610 Des Peres Road, Suite 250
<br />St. Louis, MO 63131</p></li><li style="margin-bottom:1em;">
										Present principal occupation or employment and the name, principal business and address of any corporation or
										other organization in which such employment is conducted:
										<p style="margin-top:.5em; border-bottom:1px solid #000; padding-bottom:.5em; line-height:normal;">Investment Advisor</p></li><li style="margin-bottom:1em;"><p style="margin-bottom:0;">
											Whether or not, during the last five years, such person has been convicted in a criminal proceeding (excluding
											traffic violations or similar misdemeanors) and, if so, give the dates, nature of conviction, name and location of
											court, and penalty imposed, or other disposition of the case:
										</p><p style="margin-top:.5em; border-bottom:1px solid #000; padding-bottom:.5em; line-height:normal;">Not applicable.</p></li><li style="margin-bottom:1em;"><p style="margin-bottom:0;">
											Whether or not, during the last five years, such person was a party to a civil proceeding of a judicial or
											administrative body of competent jurisdiction and as a result of such proceeding was or is subject to a judgment,
											decree or final order enjoining future violations of, or prohibiting or mandating activities subject to, federal or
											state securities laws or finding any violation with respect to such laws; and, if so, identify and describe such
											proceedings and summarize the terms of such judgment, decree or final order:
										</p><p style="margin-top:.5em; border-bottom:1px solid #000; padding-bottom:.5em; line-height:normal;">Not applicable.</p></li><li style="margin-bottom:1em;">
										Citizenship
										<p style="margin-top:.5em; border-bottom:1px solid #000; padding-bottom:.5em; line-height:normal;">Missouri Corporation</p></li></ol><h3 style="margin:2em 0 1em 0;">Item 3. Source and Amount of Funds or Other Consideration</h3><p style="text-indent:40px">Funds under management.</p><h3 style="margin:2em 0 1em 0;">Item 4. Purpose of Transaction</h3><p>Seeking capital appreciation of acquired shares.</p><ol style="list-style:lower-alpha;"><li style="margin-bottom:1em; page-break-inside:avoid;"><p> The acquisition by any person of additional securities of the issuer, or the disposition of securities of the issuer;</p><p style="margin-top:.5em; border-bottom:1px solid #000; padding-bottom:.5em; line-height:normal;">As assets under management increase, Towle &amp; Co. may acquire additional shares to maintain Virco Mfg. Corporation's relative weight within clients' diversified portfolios.</p></li><li style="margin-bottom:1em; page-break-inside:avoid;"><p>An extraordinary corporate transaction, such as a 
merger, reorganization or liquidation, involving the issuer or
						any of its subsidiaries;</p><p style="margin-top:.5em; border-bottom:1px solid #000; padding-bottom:.5em; line-height:normal;">Not applicable.</p></li><li style="margin-bottom:1em; page-break-inside:avoid;"><p>A sale or transfer of a material amount of assets of the issuer or any of its subsidiaries;</p><p style="margin-top:.5em; border-bottom:1px solid #000; padding-bottom:.5em; line-height:normal;">Not applicable.</p></li><li style="margin-bottom:1em; page-break-inside:avoid;"><p>Any change in the present board of directors or management of the issuer, including any plans or proposals to
						change the number or term of directors or to fill any existing vacancies on the board;</p><p style="margin-top:.5em; border-bottom:1px solid #000; padding-bottom:.5em; line-height:normal;">Not applicable.</p></li><li style="margin-bottom:1em; page-break-inside:avoid;"><p> Any material change in the present capitalization or dividend policy of the issuer;</p><p style="margin-top:.5em; border-bottom:1px solid #000; padding-bottom:.5em; line-height:normal;">Not applicable.</p></li><li style="margin-bottom:1em; page-break-inside:avoid;"><p>Any other material change in the issuer's business or corporate structure including but not limited to, if the issuer
						is a registered closed-end investment company, any plans or proposals to make any changes in its investment
						policy for which a vote is required by section 13 of the Investment Company Act of 1940;</p><p style="margin-top:.5em; border-bottom:1px solid #000; padding-bottom:.5em; line-height:normal;">Not appliable.</p></li><li style="margin-bottom:1em; page-break-inside:avoid;"><p>Changes in the issuer's charter, bylaws or instruments corresponding thereto or other actions which may impede
						the acquisition of control of the issuer by any person; </p><p style="margin-top:.5em; border-bottom:1px solid #000; padding-bottom:.5em; line-height:normal;">Not applicable.</p></li><li style="margin-bottom:1em; page-break-inside:avoid;"><p> Causing a class of securities of the issuer to be delisted from a national securities exchange or to cease to be
						authorized to be quoted in an inter-dealer quotation system of a registered national securities association;</p><p style="margin-top:.5em; border-bottom:1px solid #000; padding-bottom:.5em; line-height:normal;">Not applicable.</p></li><li style="margin-bottom:1em; page-break-inside:avoid;"><p>A class of equity securities of the issuer becoming eligible for termination of registration pursuant to Section
						12(g)(4) of the Act; or</p><p style="margin-top:.5em; border-bottom:1px solid #000; padding-bottom:.5em; line-height:normal;">Not applicable.</p></li><li style="margin-bottom:1em; page-break-inside:avoid;"><p> Any action similar to any of those enumerated above.</p><p style="margin-top:.5em; border-bottom:1px solid #000; padding-bottom:.5em; line-height:normal;">Not applicable.</p></li></ol><h3 style="margin:2em 0 1em 0;">Item 5. Interest in Secuirities of the Issuer</h3><ol style="list-style:lower-alpha;"><li style="margin-bottom:1em;"><p>State the aggregate number and percentage of the class of securities identified pursuant to Item 1 (which may be
						based on the number of securities outstanding as contained in the most recently available filing with the
						Commission by the issuer unless the filing person has reason to believe such information is not current)
						beneficially owned (identifying those shares which there is a right to acquire) by each person named in Item 2.
						The above mentioned information should also be furnished with respect to persons who, together with any of the
						persons named in Item 2, comprise a group within the meaning of Section 13(d)(3) of the Act;</p><p style="margin-top:.5em; border-bottom:1px solid #000; padding-bottom:.5em; line-height:1.3em;">Not applicable.</p></li><li style="margin-bottom:1em;"><p>For each person named in response to paragraph (a), indicate the number of shares as to which there is sole power
						to vote or to direct the vote, shared power to vote or to direct the vote, sole power to dispose or to direct the
						disposition, or shared power to dispose or to direct the disposition. Provide the applicable information required
						by Item 2 with respect to each person with whom the power to vote or to direct the vote or to dispose or direct
						the disposition is shared;</p><p style="margin-top:.5em; border-bottom:1px solid #000; padding-bottom:.5em; line-height:1.3em;">Not applicable.</p></li><li style="margin-bottom:1em;">
						 Describe any transactions in the class of securities reported on that were effected during the past sixty days or
						since the most recent filing of Schedule 13D (&#167;240.13d-191), whichever is less, by the persons named in response
						to paragraph (a).
						<p>Not applicable.</p><table><tr style="text-align:center; font-weight:bold;"><td style="border-bottom:1px solid #000; padding:0 1em; vertical-align:bottom;">Transaction Date</td><td style="border-bottom:1px solid #000; padding:0 1em; vertical-align:bottom;">Shares or Units Purchased (Sold)</td><td style="border-bottom:1px solid #000; padding:0 1em; vertical-align:bottom;">Price Per Share or Unit</td></tr><tr><td style="text-align:center;"><br></td><td style="text-align:right;"><br></td><td style="text-align:right;"><br></td></tr></table></li><li style="margin-bottom:1em;">
						If any other person is known to have the right to receive or the power to direct the receipt of dividends from, or
						the proceeds from the sale of, such securities, a statement to that effect should be included in response to this item
						and, if such interest relates to more than five percent of the class, such person should be identified. A listing of
						the shareholders of an investment company registered under the Investment Company Act of 1940 or the
						beneficiaries of an employee benefit plan, pension fund or endowment fund is not required.
						<p style="margin-top:.5em; border-bottom:1px solid #000; padding-bottom:.5em; line-height:normal;">Not applicable.</p></li><li style="margin-bottom:1em;">
						If applicable, state the date on which the reporting person ceased to be the beneficial owner of more than five
						percent of the class of securities.
						<p style="margin-top:.5em; border-bottom:1px solid #000; padding-bottom:.5em; line-height:normal;">Not applicable.</p></li></ol><h3 style="margin:2em 0 1em 0; line-height:1.3em;">
					Item 6. Contracts, Arrangements, Understandings or Relationships with Respect to Securities of the Issuer
				</h3><p style="text-indent:40px">None.</p><h3 style="margin:2em 0 1em 0;">Item 7. Material to Be Filed as Exhibits</h3><p style="text-indent:40px">None.</p><h3 style="page-break-before:always; border-top:4px solid #000; margin:2em 0 1em 0; padding-top:1em; font-weight:normal; font-style:italic;">Signature</h3><p style="margin-top:0;">
					After reasonable inquiry and to the best of my knowledge and belief, I certify that the information set forth in this
					statement is true, complete and correct.
				</p><dl><dd style="margin-left:0; border-bottom:1px solid #000; font-weight:bold; font-size:14px; line-height:normal;">January&#160;02,&#160;2009</dd><dt style="margin-bottom:.5em;">Date</dt><dd style="margin-left:0; border-bottom:1px solid #000; font-weight:bold; font-size:14px; line-height:normal;"><strong>J. Ellwood Towle.</strong><br />
							/s/&#160;J. Ellwood Towle</dd><dt style="margin-bottom:.5em;">Signature</dt><dd style="margin-left:0; border-bottom:1px solid #000; font-weight:bold; font-size:14px; line-height:normal;">J. Ellwood Towle<br />President</dd><dt style="margin-bottom:.5em;">Name / Title</dt></dl><h4 style="font-size:12px; font-weight:normal; font-style:italic; margin-bottom:0;">Footnotes:</h4><p style="margin-top:0; padding-bottom:.5em; line-height:normal;"></p><hr /><p style="margin-bottom:0; border-bottom:6px solid #000; padding-bottom:2em; text-align:center; font-weight:bold;">
					Attention: Intentional misstatements or omissions of fact constitute Federal criminal violations (See 18 U.S.C. 1001)
				</p></body></html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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