E-reading devices are becoming more and more common in our daily life, and they are used under a wide range of ambient light levels, from completely dark to extremely bright conditions. In this study, a psychophysical experiment is carried out to investigate how ambient light level affects the visual comfort of an e-reading device. Human observers compare the visual comfort of pairs of different text-background lightness combinations on a tablet device under three ambient light levels (i.e., 150, 1500, and 15,000 lx). With our previous work, the experimental results show that the trend of visual comfort interval scales below 1500 lx (i.e., Dark, 150, 300, and 1500 lx) are similar to each other but not for those under illuminance above the 1500 lx (i.e., 3000 and 15,000 lx). For the same lightness difference between text and background, the observers tend to read the text with a white background compared to a black background, especially for 3000 and 15,000 lx. Moreover, a black text on a light-gray background is the most comfortable combination under these two illuminance levels. An evaluation model is proposed based on ambient illuminance, screen parameters, and visual estimation to design an optimal viewing condition when reading on the tablet display.