February 20, 2008
Mr. Joseph A. Foti
Senior Assistant Chief Accountant
Dear Mr. Foti,
In response to your letter of October 27, 2007 please note the following:
Please feel free to contact me at +1 (416) 927 7000 X 25 if you have any questions.
Your truly,
LINGO MEDIA
Khurram Qureshi
Chief Financial Officer