CoolBrands International
4175 Veterans Highway, 3rd Floor
Ronkonkoma, NY 11779
Tel: (631) 737-9700
Fax: (631) 737-9792
May 1, 2006
April Sifford
Branch Chief
Division of Corporation Finance
Mail Stop 7010
United States Securities and Exchange Commission
Washington, DC 20549-7010
Dear Ms. Sifford,
We hereby request that the Commission extend the deadline for our response to your letter dated April 25, 2006 from May 8, 2006 to May 15, 2006.
Sincerely,
/s/ Gary P. Stevens
Gary P. Stevens
Chief Financial Officer