-----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,
 JPbfElWe6XoDW3Q3+wUafftPR4EIS9u2pCVK5wuolmdcjpYpaLX4jjWl7g8UoHnt
 Z5bp4FmYINJ8H74kBYOI6g==

<SEC-DOCUMENT>0000000000-08-013886.txt : 20080428
<SEC-HEADER>0000000000-08-013886.hdr.sgml : 20080428
<ACCEPTANCE-DATETIME>20080317135525
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-08-013886
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20080317

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			4 KIDS ENTERTAINMENT INC
		CENTRAL INDEX KEY:			0000058592
		STANDARD INDUSTRIAL CLASSIFICATION:	PATENT OWNERS & LESSORS [6794]
		IRS NUMBER:				132691380
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		1414 AVE OF THE AMERICAS
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		2127587666

	MAIL ADDRESS:	
		STREET 1:		1414 AVENUE OF THE AMERICAS
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	LEISURE CONCEPTS INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AMERICAN LEISURE INDUSTRIES INC
		DATE OF NAME CHANGE:	19740822
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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