Attached files
| file | filename |
|---|---|
| EX-10.31 - EX-10.31 - VIRCO MFG CORPORATION | v59278exv10w31.htm |
| EX-23.1 - EX-23.1 - VIRCO MFG CORPORATION | v59278exv23w1.htm |
| EX-32.1 - EX-32.1 - VIRCO MFG CORPORATION | v59278exv32w1.htm |
| 10-K - FORM 10-K - VIRCO MFG CORPORATION | v59278e10vk.htm |
| EX-31.2 - EX-31.2 - VIRCO MFG CORPORATION | v59278exv31w2.htm |
| EX-21.1 - EX-21.1 - VIRCO MFG CORPORATION | v59278exv21w1.htm |
| EX-31.1 - EX-31.1 - VIRCO MFG CORPORATION | v59278exv31w1.htm |
Exhibit 18
April 15, 2011
The Board of Directors and Stockholders of
Virco Mfg. Corporation
2027 Harpers Way
Torrance, CA 90501
Virco Mfg. Corporation
2027 Harpers Way
Torrance, CA 90501
The Board of Directors and Stockholders of Virco Mfg. Corporation:
Note 2 of the Notes to the consolidated financial statements of Virco Mfg. Corporation
included in its Form 10-K for the year ended January 31, 2011 describes a change in
the method of accounting for the valuation of the material component of inventory from
the lower of cost or market using the last-in first-out method to the lower of cost or
market using the first-in first-out method. There are no authoritative criteria for
determining a ‘preferable’ inventory valuation method based on the particular
circumstances; however, we conclude that such change in the method of accounting is to
an acceptable alternative method which, based on your business judgment to make this
change and for the stated reasons, is preferable in your circumstances.
Very truly yours,
/s/ Ernst & Young LLP