Schedule 13G
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

SCHEDULE 13G

Under the Securities Exchange Act of 1934
(Amendment No.    )*


VIRCO MFG CORPORATION
(Name of Issuer)


Common Stock, $0.01 Par Value
(Title of Class of Securities)


927651109
(CUSIP Number)


July 22, 2004
(Date of Event which Requires Filing of this Statement)

Check the appropriate box to designate the rule pursuant to which this Schedule is filed:

 
[ ]  Rule 13d-1(b)
[ X ]  Rule 13d-1(c)
[ ]  Rule 13d-1(d)
 

* The remainder of this cover page shall be filled out for a reporting person's initial filing on this form with respect to the subject class of securities, and for any subsequent amendment containing information which would alter the disclosures provided in a prior cover page.

 

The information required on the remainder of this cover page shall not be deemed to be "filed" for the purpose of Section 18 of the Securities Exchange Act of 1934 ("Act") or otherwise subject to the liabilities of that section of the Act but shall be subject to all other provisions of the Act (however, see the Notes).

 




SCHEDULE 13G
CUSIP No. 927651109

  1. Names of Reporting Persons.
Rodger J. Virtue Revocable Trust
I.R.S. Identification Nos. of above persons (entities only).

  2. Check the Appropriate Box if a Member of a Group (See Instructions)
(a)  [    ]       (b)  [    ]

  3. SEC USE ONLY

  4. Citizenship or Place of Organization
Hawaii, United States

Number of
Shares
Beneficially
Owned by
Each Reporting
Person With:
5. Sole Voting Power
666,712

6. Shared Voting Power
0

7. Sole Dispositive Power
666,712

8. Shared Dispositive Power
0

  9. Aggregate Amount Beneficially Owned by Each Reporting Person
666,712

  10. Check if the Aggregate Amount in Row (9) Excludes Certain Shares (See Instructions)  [    ]

  11. Percent of Class Represented by Amount in Row (9)
5.09%

  12. Type of Reporting Person
OO


         


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Item 1.

 

(a)

Name of Issuer

         Virco Mfg. Corporation

 

(b)

Address of Issuer's Principal Executive Offices

2027 Harpers Way, Torrance, CA 90501


Item 2.

 

(a)

Name of Person Filing

Rodger J. Virtue Revocable Trust

 

(b)

Address of Principal Business Office or, if none, Residence

P.O. Box 1412 Kapaau, HI 96755

 

(c)

Citizenship

United States

 

(d)

Title of Class of Securities

Common Stock, $0.01 Par Value

 

(e)

CUSIP Number

927651109


Item 3.

If this statement is filed pursuant to §§240.13d-1(b) or 240.13d-2(b) or (c), check whether the person filing is a:

 

(a)

[    ]

Broker or dealer registered under section 15 of the Act (15 U.S.C. 78o).

 

(b)

[    ]

Bank as defined in section 3(a)(6) of the Act (15 U.S.C. 78c).

 

(c)

[    ]

Insurance company as defined in section 3(a)(19) of the Act (15 U.S.C. 78c).

 

(d)

[    ]

Investment company registered under section 8 of the Investment Company Act of 1940 (15 U.S.C 80a-8).

 

(e)

[    ]

An investment adviser in accordance with §240.13d-1(b)(1)(ii)(E);

 

(f)

[    ]

An employee benefit plan or endowment fund in accordance with §240.13d-1(b)(1)(ii)(F);

 

(g)

[    ]

A parent holding company or control person in accordance with § 240.13d-1(b)(1)(ii)(G);

 

(h)

[    ]

A savings associations as defined in Section 3(b) of the Federal Deposit Insurance Act (12 U.S.C. 1813);

 

(i)

[    ]

A church plan that is excluded from the definition of an investment company under section 3(c)(14) of the Investment Company Act of 1940 (15 U.S.C. 80a-3);

 

(j)

[    ]

Group, in accordance with §240.13d-1(b)(1)(ii)(J).


Item 4.

Ownership.

 

(a)

Amount beneficially owned:

         666,712

 

(b)

Percent of class:

         5.09%

 

(c)

Number of shares as to which the person has:

 

 

(i)

Sole power to vote or to direct the vote

         666,712

 

 

(ii)

Shared power to vote or to direct the vote

         0

 

 

(iii)

Sole power to dispose or to direct the disposition of

         666,712

 

 

(iv)

Shared power to dispose or to direct the disposition of

         0


Item 5.

Ownership of Five Percent or Less of a Class

          If this statement is being filed to report the fact that as of the date hereof the reporting person has ceased to be the beneficial owner of more than five percent of the class of securities, check the following [    ].


Instruction: Dissolution of a group requires a response to this item.

         


Item 6.

Ownership of More than Five Percent on Behalf of Another Person

                  not applicable


Item 7.

Identification and Classification of the Subsidiary Which Acquired the Security Being Reported on By the Parent Holding Company

                  not applicable


Item 8.

Identification and Classification of Members of the Group

                  not applicable


Item 9.

Notice of Dissolution of Group

         


Item 10.

Certification

                  


SIGNATURE

        After reasonable inquiry and to the best of my knowledge and belief, I certify that the information set forth in this statement is true, complete and correct.

 
Date:   July 22, 2004
  Rodger J.Virtue Revocable Trust

  By: /s/ Rodger J. Virtue
      Rodger J. Virtue
  Title:    Trustee 
 
 


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