October 20, 2006 Via EDGAR and Courier Attention:         Peggy Fisher                           Assistant Director Re:                   Richardson Electronics, Ltd.                           Registration Statement on Form S-1/A                           Filed October 20, 2006                           File No. 333-130219 Dear Ms. Fisher: We are writing this letter on behalf of Richardson Electronics, Ltd. (the “Company”) in connection with the above-referenced filing. On October 13, 2006, we submitted a letter on behalf of the Company in response to the letter of the Staff of the Securities and Exchange Commission (the “Staff”) dated October 3, 2006. Because the Staff’s comments related to Amendment No. 2 to Form 10-K for the Fiscal Year Ended May 28, 2005 and to Amendment No. 1 to Forms 10-Q for the Quarterly Periods ended September 3 and December 3, 2005, and not to the registration statement, the Company did not file an amended registration statement at that time. The Company is amending the registration statement now to incorporate changes based on information included in the Form 10-Q for the Quarterly Period ended September 2, 2006, which the Company filed on October 12, 2006. We are enclosing a copy of Pre-Effective Amendment No. 3 to the Registration Statement, together with copies which are marked to show changes from Pre-Effective Amendment No. 2.

Bryan Cave LLP One Metropolitan Square 211 North Broadway Suite 3600 St. Louis, MO 63102-2750 Tel (314) 259-2000 Fax (314) 259-2020 www.bryancave.com Chicago Hong Kong Irvin Jefferson City Kansas City Kuwait Los Angeles New York Phoenix Riyadh Shanghai St. Louis United Arab Emirates (Dubai) Washington, DC And Bryab Cave, A Multinational Partnership, London

Peggy Fisher Securities and Exchange Commission October 20, 2006 Bryan Cave LLP

If you require any additional information, please advise us at your earliest convenience. You may reach me at 314-259-2438, or Todd M. Kaye at 314-259-2194, or either of us by fax at 314-259-2020.

Very truly yours,

/s/ C. Brendan Johnson

C. Brendan Johnson

cc: Eduardo Aleman

Kaitlin Tillan

    Securities and Exchange Commission

David J. Gilmartin

David J. DeNeve

    Richardson Electronics, Ltd.

Scott Hodes

    Bryan Cave, LLP