Mail Stop 3561 April 6, 2006 Via U.S. Mail Mr. Michael A. Morache President and Chief Executive Officer Plato Learning, Inc. 10801 Nesbitt Avenue South Bloomington, Minnesota 55437 	RE:	Plato Learning, Inc. 		Form 10-K for the fiscal year ended October 31, 2005 		Filed January 17, 2006 		Form 8-K filed December 13, 2005 		File No. 000-20842 Dear Mr. Morache: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. Sincerely, Linda Cvrkel Branch Chief Mr. Michael Morache Plato Learning, Inc. February 27, 2006 Page 1