Learning Tree International (LTRE) CORRESP Correspondence with SEC

March 10, 2006

Mr. Larry Spirgel, Assistant Director

Mr. Bob Carroll, Staff Accountant

Mail Stop 3720

U. S. Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

RE: Learning Tree International, Inc.

Form 10-K for Fiscal Year Ended September 30, 2005

Filed January 13, 2006

            and

Form 10-Q for Fiscal Quarter Ended December 30, 2005

Filed February 13, 2006

File No. 0-27248

Dear Mr. Spirgel & Mr. Carroll:

To confirm my conversation with Mr. Bob Carroll moments ago, I would like to confirm in writing the acceptance of my request to file on March 17, 2006 our response to your February 27 (fax) Comment Letter regarding the above-mentioned filings.

Please contact me at 703-925-7758 (work) or 703-925-7759 (fax) should you need any additional information or have any questions.

Thank you.

Very truly yours,

LeMoyne T. Zacherl

Chief Financial Officer

Sent via mail and Edgar

CC: Dean Suehiro, Senior Staff Accountant

Theodore E. Guth, Esq.