May 11, 2007

Mr. William H. Thompson
Branch Chief
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mailstop 3561
Washington, D.C. 20549

                  Re:      Circuit City Stores, Inc.
                           Form 10-K for Fiscal Year Ended February 28, 2006
                           Filed May 15, 2006
                           Form 10-Q for Fiscal Quarter Ended November 30, 2006
                           Filed January 5, 2007
                           Form 8-K Filed March 29, 2007
                           Form 8-K Filed April 4, 2007
                           File No. 1-5767

Dear Mr. Thompson:

     This letter is in response to your letter to our  Chairman,  President  and
Chief  Executive  Officer  dated  May 3,  2007.  For  ease of  reading,  we have
reproduced  the  Staff's  comments  below in bold and our  replies  follow  in a
lighter font.

Form 10-K for Fiscal Year Ended February 28, 2006

Note 19.  Segment Information, page 56

     Staff's Comment:  We note your response to comment number one in our letter
     dated April 19,  2007.  We also note the  revisions to your  disclosure  in
     management's  discussion and analysis of financial condition and results of
     operations and in segment  information  set forth in the notes to financial
     statements  included in Form 10-K filed April 30, 2007.  In future  filings
     please disclose the dollar amounts, as opposed to percentages,  of revenues
     from each group of similar  products  and  services in segment  information
     provided in  accordance  with SFAS 131.  Please also quantify the effect of
     changes in  extended  warranty  net sales and  merchandise  margins in your
     discussions of gross profit margin in management's  discussion and analysis
     of financial condition and results of operations.

     Company's  Response:  We  acknowledge  the  Staff's  comments  and agree to
     disclose, in future filings, the dollar amounts, as opposed to percentages,
     of revenues  from each group of similar  products  and  services in segment
     information  provided in accordance  with SFAS 131.  Additionally,  we also
     agree to  quantify,  in future  filings,  the effect of changes in extended
     warranty  net sales and  merchandise  margins in our  discussions  of gross
     profit  margins  in  management's  discussion  and  analysis  of  financial
     condition and results of operations.

                                      * * *

In connection  with our response to your comments on our filing,  we acknowledge
that:

  o  We are  responsible for the adequacy and accuracy of the disclosures in the
     filing;

  o  Staff  comments or changes to  disclosures in response to Staff comments do
     not foreclose the Securities  and Exchange  Commission  (the  "Commission")
     from taking any action with respect to the filing; and

  o  We may not assert Staff comments as a defense in any  proceeding  initiated
     by the  Commission or any person under the federal  securities  laws of the
     United States.

We appreciate your responsiveness and attention to these matters.  Please do not
hesitate to contact me at 804.486.4060 if the Staff has any further questions or
comments.


                              Sincerely,

                              /s/Philip J. Dunn
                              Philip J. Dunn
                              Senior Vice President, Treasurer & Controller


cc:      Philip J. Schoonover, Chairman, President & Chief Executive Officer
         Michael E. Foss, Former Principal Financial Officer