September 25, 2015
VIA EDGAR AND OVERNIGHT COURIER
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549-6010
| Attention: | Melissa Raminpour, Branch Chief |
Melissa Gilmore
| Re: | LeapFrog Enterprises, Inc. grant of extension of time to respond to comment letter dated September 15, 2015 |
Dear Ms. Raminpour and Ms. Gilmore:
We are writing to confirm that on September 25, 2015, Robert L. Lattuga, the Secretary and General Counsel of LeapFrog Enterprises, Inc., (the “Company”) spoke with Melissa Gilmore of the Division of Corporation Finance of the United States Securities and Exchange Commission (the “Commission”). Ms. Gilmore agreed to grant the Company an additional ten (10) business days to reply to the Commission’s comment letter regarding the Company’s Form 10-K for the year ended March 31, 2015, which the Company received on September 15, 2015. The Company’s response to the Commission’s comments will be submitted to the Commission no later than Tuesday, October 13, 2015.
We thank the Commission for agreeing to extend the response period. If you should have any additional questions, comments or concerns, please contact me at (510) 596-3328 or rlattuga@leapfrog.com.
| Kind regards, |
| /s/ Robert L. Lattuga |
| Robert L. Lattuga |
| Secretary and General Counsel |
