EMERSON RADIO CORP. 610 Fifth Avenue, suite 311, New York, NY 10020 (212) 897-5440

March 18, 2009

Mr. Larry Spirgel
Assistant Director, Division of Corporate Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Re: Emerson Radio Corp.
Form 10-K for Fiscal Year Ended March 31, 2008
Filed July 11, 2008

Form 10-Q for Fiscal Period Ended September 30, 2008
File No. 001-07731

Dear Mr. Spirgel:

This letter confirms that as per the telephone conversation today between Anita Chapdelaine of Lowenstein Sandler PC, special counsel to Emerson Radio Corp. (“Emerson”), and Melissa Kindelan, Staff Accountant of the Securities and Exchange Commission, Emerson will respond to the Staffs letter of comment, dated March 5, 2009, with respect to the above-captioned reports, on or before April 2, 2009.

Please do not hesitate to contact the undersigned if you have any questions.

Sincerely,

Greenfield Pitts
Chief Financial Officer
Emerson Radio Corp.