-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, Qqbl+H6/0xUv14xphMejuLd/Nsj1tRWivLP/UBZC+/G7jmYPAvTF55B4bEZQqAyW 8UWP2BJ1eDAPfk3flkSZyA== 0001144204-06-042577.txt : 20070206 0001144204-06-042577.hdr.sgml : 20070206 20061017142307 ACCESSION NUMBER: 0001144204-06-042577 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 3 FILED AS OF DATE: 20061017 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 CORRESP 1 filename1.htm

October 17, 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 timely respond to the comments of the Commission on the above referenced filing. We are hereby requesting an extension of the date to respond until, on or before October 27, 2006.

If you have any questions, please contact the undersigned.

Very truly yours,

/s/ Marcelle S. Balcombe

Marcelle S. Balcombe

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