June 27, 2005 Mail Stop 3561 By Facsimile and U.S. Mail Mr. Ronald Elliot Chief Executive Officer Excelligence Learning Corp 2 Lower Ragsdale Drive Monterey, CA 93940 Re:		Excelligence Learning Corp 		Form 10-K for the year ended December 31, 2004 		Filed March 16, 2005 		File No. 0-32613 Dear Mr. Elliot: 	We have completed our review of your Form 10-K and related filings and have no further comments at this time. 								Sincerely, 										Michael Moran 			Accounting Branch Chief