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<SEC-DOCUMENT>0001144204-06-030607.txt : 20070206
<SEC-HEADER>0001144204-06-030607.hdr.sgml : 20070206
<ACCEPTANCE-DATETIME>20060801192115
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001144204-06-030607
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060801

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ROO GROUP INC
		CENTRAL INDEX KEY:			0001076700
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-SERVICES, NEC [8900]
		IRS NUMBER:				113447894
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		228 EAST 45TH STREET
		STREET 2:		8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017
		BUSINESS PHONE:		646-320-4394

	MAIL ADDRESS:	
		STREET 1:		228 EAST 45TH STREET
		STREET 2:		8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VIRILITEC INDUSTRIES INC
		DATE OF NAME CHANGE:	19990326
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


                                 [COMPANY LOGO]


                                                                  August 1, 2006

United States Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549

Attention:        Christine Adams - Staff Accountant
                  Carlos Pacho - Senior Assistant Chief Accountant
                  Larry Spirgel - Assistant Director

       Re:        ROO Group, Inc.
                  Form 10-KSB for Fiscal Year Ended December 31, 2005
                  Filed April 17, 2006

                  Form 10-Q for the Fiscal Quarter Ended March 31, 2006
                  File No. 0-25659

Ladies and Gentlemen:

         We are counsel to ROO Group, Inc. (the "Company"). On behalf of the
Company we hereby advise you that the Company is unable, without undue hardship,
to respond within 10 business days to the comments of the Commission on the
above referenced filings. We are hereby requesting an extension of the date to
respond until, on or before August 8, 2006.

         If you have any questions, please contact the undersigned.

                                                  Very truly yours,

                                                  /s/ Marcelle S. Balcombe

                                                  Marcelle S. Balcombe


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