December 2, 2011

Mr. Donnie Field

Securities and Exchange Commission

Washington, D.C. 20549

Re: Lingo Media Corporation

Form 20-F for the year ended December 31, 2010

Filed July 18, 2011

File No. 333-98397

Dear Mr. Field,

In response to your letter of November 4, 2011 and as a follow up to our conversation of November 23, 2011, we have requested an additional 10 business days and we expect to respond by December 8, 2011.

Please feel free to contact +1 (416) 927 7000 X 23 if you have any questions.

Yours truly,

Lingo Media

/s/ Michael Kraft

Michael Kraft

President & CEO