VIA EDGAR
February 15, 2008
Ms. Tia Jenkins
Senior Assistant Chief Accountant
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | CHAPEAU, INC.; File Number 033-01289-D |
Dear Ms. Jenkins:
We are in receipt of your letter, dated February 8, 2008, regarding the periodic filings of Chapeau, Inc. (the “Company”). The Company will be actively working to respond to your letter completely. In connection with our response, our counsel, Craig D. Miller of Manatt, Phelps & Phillips, LLP, spoke with Mr. Ryan Milne of the Commission requesting a 25 business day period to respond from the date of the letter. We are sending this letter to confirm that request.
Should you need any further information in the interim, do not hesitate to contact me.
| Sincerely yours, | |
| /s/ Guy A. Archbold | |
| Guy A. Archbold | |
| Chief Executive Officer |
