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<SEC-DOCUMENT>0000950123-10-008265.txt : 20100323
<SEC-HEADER>0000950123-10-008265.hdr.sgml : 20100323
<ACCEPTANCE-DATETIME>20100203145634
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-10-008265
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20100203

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:		CORRESP

	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>
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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="right" style="font-size: 10pt; margin-top: 12pt">February&nbsp;3, 2010
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Mr.&nbsp;Terence O&#146;Brien<BR>
Branch Chief<BR>
Division of Corporation Finance<BR>
Securities and Exchange Commission<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549

</DIV>

<DIV align="left" style="margin-top: 12pt">
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<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;RE:&nbsp;&nbsp;&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><B>Virco Mfg. Corporation<BR>
Form&nbsp;10-K for the fiscal year ended January&nbsp;31, 2009<BR>
Filed April&nbsp;16, 2009<BR>
File No.&nbsp;1-8777</B></TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Dear Mr.&nbsp;O&#146;Brien:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This letter responds to your letter dated January&nbsp;27, 2010, regarding Virco Mfg. Corporation&#146;s
(the &#147;Company&#148;) Annual Report on Form 10-K (the &#147;Form 10-K&#148;) for the fiscal year ended January&nbsp;31,
2009 (filed April&nbsp;16, 2009). A copy of this letter was also faxed to Jenn Do at (703)&nbsp;813-6968,
whose name appeared on the original fax we received. Each of your comments from the January&nbsp;27,
2010 letter is set forth below, followed by our related response.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U><B>Results of Operations, page 24</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>We have read your response to comment 1 in our letter January&nbsp;8, 2010. You have told us that
you will more fully articulate the nature of your contracts and the consequent risk from volatile
commodity prices and seasonality, and believe that an understanding of your most significant
individual contract is of far greater value to investors than a percentage quantification of sales
that are derived from annual contracts. However, it is not clear, based on the disclosure that has
currently been provided related to annual contracts, including the nationwide purchasing contract,
how these contracts have impacted your selling prices, if at all. Therefore, please ensure that
future MD&#038;A discussions address how the nature of your contracts impacts your results of operations
and to what extent.</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In future MD&#038;A discussions the Company will address how the nature of our contracts impacts
the results of operations and the extent to which they impact operations.
</DIV>

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</DIV>

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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Per the Staff&#146;s request, we hereby acknowledge that
</DIV>

<DIV style="margin-top: 6pt">
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<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Company is responsible for the adequacy and accuracy of the disclosure in the
filings;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Staff comments or changes to disclosure in response to Staff comments do not
foreclose the Commission from taking any action with respect to the filings; and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Company may not assert Staff comments as a defense in any proceeding initiated
by the Commission or any person under the federal securities laws of the United
States.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We appreciate the Staff&#146;s responsiveness with respect to the Company&#146;s filings and look
forward to resolving any concerns the Staff may have. If you have any questions, please contact me
at (310)&nbsp;533-3372 or Ari Lanin of Gibson, Dunn and Crutcher at (310)&nbsp;552-8581.
</DIV>

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    <TD width="48%">&nbsp;</TD>
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</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Sincerely,<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" style="border-bottom: 0px solid #000000" align="left">/s/ Robert Dose
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Robert Dose&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Vice President Finance&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


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</DIV>




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