-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, KyTd0s0HNMFxCIvYYT7yz1ZCYjvOwd2A6mM2RycH5GpyFSkJbjI7Sj4/of/khR/R vlVKurL6OpjcB5Etebl6aQ== 0000355948-04-000035.txt : 20040928 0000355948-04-000035.hdr.sgml : 20040928 20040927194042 ACCESSION NUMBER: 0000355948-04-000035 CONFORMED SUBMISSION TYPE: RW PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20040928 DATE AS OF CHANGE: 20040927 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RICHARDSON ELECTRONICS LTD/DE CENTRAL INDEX KEY: 0000355948 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-ELECTRONIC PARTS & EQUIPMENT, NEC [5065] IRS NUMBER: 362096643 STATE OF INCORPORATION: DE FISCAL YEAR END: 0531 FILING VALUES: FORM TYPE: RW SEC ACT: SEC FILE NUMBER: 333-113569 FILM NUMBER: 041048090 BUSINESS ADDRESS: STREET 1: 40W267 KESLINGER RD CITY: LAFOX STATE: IL ZIP: 60147 BUSINESS PHONE: 7082082200 MAIL ADDRESS: STREET 1: 40W267 KESLINGER ROAD CITY: LAFOX STATE: IL ZIP: 60147 RW 1 f5q1rw092704.htm

RW	File:20040927RW-FY05Q1

Richardson Electronics, Ltd.
40W267 Keslinger Road
P.O. Box 393
LaFox, Illinois 60147-0393

September 27, 2004

Via EDGAR and Federal Express

Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, NW
Washington, DC 20549
Mail Stop 03-09
Attn: David Ritenour

Re:	Richardson Electronics, Ltd. Registration Statement on Form S-4 File No. 333-113569

Dear Mr. Ritenour:

Pursuant to Rule 477(a) of Regulation C under the Securities Act of 1933, as amended (the “Securities Act”), Richardson Electronics, Ltd., a Delaware corporation (the “Registrant”), hereby requests that the Registration Statement on Form S-4 (File No. 333-113569) initially filed with the Securities and Exchange Commission on March 12, 2004, as amended, together with all exhibits thereto (the “S-4 Registration Statement”), be withdrawn.

The Registrant’s request is based on a number of factors, including unfavorable market conditions. We believe this withdrawal is consistent with the public interest and the protection of investors. The S-4 Registration Statement was never declared effective and no securities have been exchanged pursuant thereto.

The Registrant respectfully requests, in accordance with Rule 457(p) under the Securities Act that all fees paid to the Commission in connection with the filing of the S-4 Registration Statement be credited to the Registrant’s account for future use.

We appreciate the time and effort expended by the Staff on our filing. Should you have any questions regarding this matter or if withdrawal of the S-4 Registration Statement will not be granted, please contact the undersigned at (630) 208-2210 or Randy Wang at Bryan Cave LLP, counsel to the Registrant, at (314) 259-2149.

Sincerely,

/s/ William G. Seils
William G. Seils
Senior Vice President,
General Counsel and Secretary

cc: Nasdaq National Market

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