January 22, 2013
Ms. Heather Clark
Securities and Exchange Commission
Washington, D.C. 20549
Re: Lingo Media Corporation
Form 20-F for the year ended December 31, 2011
Filed July 2, 2012
File No. 333-98397
Dear Ms. Clark,
In response to your letter of December 13, 2012 Lingo Media Corporation acknowledges the following:
| | · | the company is responsible for the adequacy and accuracy of the disclosure in the filing; |
| | · | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with the respect to the filing; and |
| | · | the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities law of the United States. |
Yours truly,
Lingo Media Corporation
Khurram Qureshi
Chief Financial Officer
