Attached files
| file | filename |
|---|---|
| 8-K - FORM 8-K - LEAPFROG ENTERPRISES INC | v355290_8-k.htm |
September 20, 2013
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Ladies and Gentlemen:
We have read Item 4.01 of Form 8-K dated September 17, 2013, of Leapfrog Enterprises, Inc. and are in agreement with the statements contained in the second and fourth sentences in the first paragraph, and in the second and third paragraphs on page 2 therein. We have no basis to agree or disagree with other statements of the registrant contained therein.
/s/ Ernst & Young LLP