January 22, 2013

Ms. Heather Clark

Securities and Exchange Commission

Washington, D.C. 20549

Re:          Lingo Media Corporation

Form 20-F for the year ended December 31, 2011

Filed July 2, 2012

File No. 333-98397

Dear Ms. Clark,

In response to your letter of December 13, 2012 Lingo Media Corporation acknowledges the following:

· the company is responsible for the adequacy and accuracy of the disclosure in the filing;

· staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with the respect to the filing; and

· the company may not assert staff comments as a defense in any proceeding  initiated by the Commission or any person under the federal securities law of the United States.

Yours truly,

Lingo Media Corporation

Khurram Qureshi

Chief Financial Officer