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<SEC-DOCUMENT>0001170918-06-000031.txt : 20060823
<SEC-HEADER>0001170918-06-000031.hdr.sgml : 20060823
<ACCEPTANCE-DATETIME>20060111143611
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001170918-06-000031
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060111

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			INTERPLAY ENTERTAINMENT CORP
		CENTRAL INDEX KEY:			0001057232
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				330102707
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1682 LANGLEY AVE
		CITY:			IRVINE
		STATE:			CA
		ZIP:			92614
		BUSINESS PHONE:		3104321958

	MAIL ADDRESS:	
		STREET 1:		1682 LANGLEY AVE
		CITY:			IRVINE
		STATE:			CA
		ZIP:			92614
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                          Interplay Entertainment Corp.
                               1682 Langley Avenue
                                Irvine, CA 92614


                                            January 11, 2006


Division of Corporation Finance
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
         Form 10-Q for the Fiscal Quarter ended June 30, 2005

         File No. 000-27338

Dear Sir/Madam :

The  CEO/Interim  Chief  Financial  Officer is  overseas  in Europe on  business
meetings.

The CEO/Interim Financial Officer plans on addressing the letter received by the
SEC and would like to request additional time until January 20, 2006 to respond.


                                            Sincerely,

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


cc: Christopher White

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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