[LeapFrog Letterhead]
April 8, 2008
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
| Attention: | Linda Cvrkel, Branch Chief |
Claire Erlanger
Dear Ms. Cvrkel and Ms. Erlanger:
We are writing to confirm that on April 4, 2008, William Chiasson, the Chief Financial Officer of LeapFrog Enterprises, Inc., spoke with Claire Erlanger of the Securities and Exchange Commission’s Division of Corporation Finance and Ms. Erlanger agreed to grant LeapFrog an additional ten business days to reply to the Commission’s comment letter regarding LeapFrog’s Form 10-K for the year ended December 31, 2007. We received the comment letter on April 3, 2008, therefore LeapFrog’s response to the Commission’s comments will be submitted to the Commission no later than Thursday, May 1, 2008.
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) 596-5496 or metnyre@leapfrog.com.
| Kind regards, |
| /s/ Mark A. Etnyre |
Mark A. Etnyre |
Principal Accounting Officer |
