Renaissance Learning, Inc.
P.O. Box 8036
Wisconsin Rapids, Wisconsin 54495-8036
Phone (715) 424-3636; Fax (715) 424-4242
www.renlearn.com
May 25, 2005
VIA EDGAR AND FACSIMILE (202) 942-9528
Mr. Perry Hindin
Division of Corporate Finance
U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
RE:
Renaissance Learning, Inc.
Registration Statement on Form S-4/A3
File No. 333-122993
Attached hereto for filing on behalf of Renaissance Learning, Inc. (the “Registrant”), please find the Registrant’s request that the above-referenced Registration Statement be declared effective at 9:00 a.m., Washington, D.C. time, on Thursday, May 26, 2005. If you have any questions regarding this filing, please do not hesitate to call me at (414) 287-9258.
Very truly yours,
GODFREY & KAHN, S.C.
/s/ Dennis F. Connolly
Dennis F. Connolly
cc: Steven A. Schmidt
