[COMPANY LETTERHEAD]
September 26, 2012
Terence O’Brien
Accounting Branch Chief
Division of Corporation Finance
U.S. Securities and Exchange Commission
Washington, DC 20549
| Re: | Virco Mfg. Corporation |
Form 10-K for Fiscal Year Ended January 31, 2012
Filed April 25, 2012
File No. 1-8777
Dear Mr. O’Brien,
This letter confirms that Virco Mfg. Corporation (the “Company”) received the September 12, 2012 comment letter of the Staff (the “Staff”) of the Securities and Exchange Commission regarding the Company’s Annual Report on Form 10-K for the fiscal year ended January 31, 2012 (filed April 25, 2012).
The Company requires additional time to respond to the comment letter. Accordingly, we advise the Staff that the Company will provide its response to these comments on or prior to October 10, 2012.
We appreciate the Staff’s responsiveness with respect to the Company’s filing and look forward to resolving any concerns the Staff may have. If you have any questions, please contact me at (310) 533-3372 or Ari Lanin of Gibson, Dunn & Crutcher LLP at (310) 552-8581.
Sincerely,
/s/ Robert Dose
Robert Dose
Vice President Finance