[INTERPLAY ENTERTAINMENT CORP LETTERHEAD]



Office of the Secretary                                 November 14, 2005

Securities and Exchange Commission
100 F.Street North East
Washington , D.C. 20549-0406

RE : Interplay Entertainment Corp. (IPLY)
     Form 10-K for the Fiscal Year ended December 31, 2004
     Form 10-Q for the Fiscal Quarter ended March 31, 2005
     File No. 000-27338


Dear Sir/ Madam:

Interplay  Entertainment  Corp. has the following  responses to the letter dated
August 10, 2005.

Question #1: Item 9A Controls and Procedures,  page 38, Form 10-K for the Fiscal
Year December 31, 2004.

The controls and procedures  were of limited  effectiveness  as a consequence of
Interplay  Entertainment Corp. being evicted from their premises by its landlord
in mid 2004.  Subsequently  the Company  established  a new  office,  reinstated
computer  systems and gathered  historical  files for the reporting of the 10-K.
Today,  we conclude that the Company's  disclosure  controls and procedures were
effective as of December 31, 2004.

Question #2.

On January 18, 2005, the Controller at that time, Jim Madden, resigned,  causing
Squar Milner to note a material weakness.  Management appointed a new Controller
to  takeover  the  reporting  duties  from the  previous  Controller  and  hired
additional temporary accounting staff.

Question #3.

The new Controller started with Interplay  Entertainment  Corp. during the March
31, 2005 quarter. There was no assurance that he had sufficient knowledge of the
Company's  prior matters and affairs to be able to alert  management of material
information required to be included in this report. Today we conclude disclosure
controls and procedures  were effective in preparing the report  correctly.  The
Company has taken steps to remediate  the material  weaknesses  by relocating to
new offices,  hiring a new Controller,  gathering  archives and reinstalling all
computer systems.



     1682 Langley Avenue < Irvine < CA < 92606 < USA < PHONE: 310/432.1958
                              < FAX: 310/432.1959



Question #4:

Our disclosure controls and procedures are indeed designed to provide reasonable
assurance of achieving their objectives.



Sincerely,

/s/ Herve Caen
-----------------------
Herve Caen
Chairman & CEO


Cc: Christopher White