<!doctype html public "-//IETF//DTD HTML//EN">
<HTML>
<HEAD>
<TITLE>UNITED STATES</TITLE>
<META NAME="author" CONTENT="Jessica Li">
<META NAME="date" CONTENT="05/27/2003">
</HEAD>
<BODY TEXT=#000000>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt" align=center><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt" align=center><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt" align=center><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt" align=center><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt" align=center><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt" align=center><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt" align=center><B>UNITED STATES</B></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt" align=center><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt" align=center><B>Washington, D.C. 20549</B></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt" align=center><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt" align=center><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt" align=center><B>FORM 8-K</B></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt" align=center><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt" align=center><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt" align=center><B>CURRENT REPORT</B></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt" align=center><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt" align=center>Pursuant to Section 13 or 15(d) of the</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt" align=center>Securities Exchange Act of 1934</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt" align=center><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt" align=center><B>Date of Report: </B>(Date of Earliest event reported): <B>April 17, 2003</B></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt" align=center><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt" align=center><B>Commission File Number: 333-98397</B></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt" align=center><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt" align=center><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:16pt" align=center><B>LINGO MEDIA INC.</B></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=center><B>______________________________________________________________________________</B></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt" align=center>(Exact name of Registrant as specified in its charter)</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt" align=center><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt" align=center><BR></P>
<TABLE style="margin-left:36pt"><TR><TD style="padding-left:7.2pt; padding-top:0pt; padding-right:7.2pt; padding-bottom:0pt" align=left valign=top width=367.2><P style="margin:0pt; padding:0pt; text-indent:0pt; font-size:12pt" align=center>Ontario, Canada</P>
</TD><TD style="padding-left:7.2pt; padding-top:0pt; padding-right:7.2pt; padding-bottom:0pt" align=left valign=top width=367.2><P style="margin:0pt; padding:0pt; text-indent:0pt; font-size:12pt" align=center>N/A</P>
</TD></TR>
<TR><TD style="padding-left:7.2pt; padding-top:0pt; padding-right:7.2pt; padding-bottom:0pt" align=left valign=top width=367.2><P style="margin:0pt; padding:0pt; text-indent:0pt; font-size:12pt" align=center>(State or other jurisdiction of incorporation or organization)</P>
</TD><TD style="padding-left:7.2pt; padding-top:0pt; padding-right:7.2pt; padding-bottom:0pt" align=left valign=top width=367.2><P style="margin:0pt; padding:0pt; text-indent:0pt; font-size:12pt" align=center>(IRS Employer Identification No.)</P>
</TD></TR>
</TABLE>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt" align=center><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt" align=center><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt" align=center><B>151 Bloor Street West, Suite 890</B></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt" align=center><B>Toronto, Ontario</B></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt" align=center><B>Canada M5S 1S4</B></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=center>___________________________________________________________________________</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt" align=center>(Address of principal executive offices)</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt" align=center><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt" align=center><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt" align=center><B>(416) 927-7000</B></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=center>____________________________________________________________________________</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt" align=center>(Registrant&#146;s telephone number including area code)</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt"><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt"><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt"><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt"><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt"><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt"><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt"><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt"><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt"><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt"><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding-left:0pt; padding-top:0pt; padding-right:0pt; padding-bottom:3pt; text-indent:0pt; font-size:12pt; border-bottom:1.5pt solid #000000"><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt"><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt"><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt"><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt"><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt"><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt"><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt"><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt"><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt"><B>ITEM 4: &nbsp;CHANGES IN REGISTRANT&#146;S CERTIFYING ACCOUNTANT</B></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt"><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt"><B><U>NOTICE OF CHANGE OF AUDITORS</U></B></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt"><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt"><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=center><B>LINGO MEDIA INC.</B></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=center><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=center><B>NOTICE OF CHANGE OF AUDITORS</B></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:-10pt; padding:0pt; text-indent:0pt; line-height:10pt; font-size:10pt" align=justify><B>TO:</B></P>
<B><P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:72pt; line-height:10pt; font-size:10pt" align=justify>KPMG LLP, Chartered Accountants</B></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:-10pt; padding:0pt; text-indent:0pt; line-height:10pt; font-size:10pt" align=justify><B>AND TO:</B></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:72pt; line-height:10pt; font-size:10pt" align=justify><B>Mintz &amp; Partners LLP</B></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><B>TAKE NOTICE THAT</B> KPMG LLP, the former auditors of Lingo Media Inc. (the &#147;Corporation&#148;), at the request of the Corporation&#146;s management, have tendered their resignation dated and effective April 17, 2003 and the directors of the Corporation, by resolution passed on April 17, 2003 have appointed Mintz &amp; Partners LLP, Chartered Accountants successor auditors in their place, effective April 17, 2003.</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><B>TAKE FURTHER NOTICE THAT:</B></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:-10pt; padding-left:18pt; padding-top:0pt; padding-right:0pt; padding-bottom:0pt; text-indent:-18pt; line-height:10pt; font-size:10pt" align=justify>1.</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding-left:18pt; padding-top:0pt; padding-right:0pt; padding-bottom:0pt; text-indent:0pt; line-height:10pt; font-size:10pt" align=justify>There has been no reservations contained in the auditors&#146; report on the annual financial statements of the Corporation for the two (2) fiscal years immediately preceding the date of this notice and for any period subsequent to the most recently completed period for which an audit report was issued;</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:-10pt; padding-left:13.5pt; padding-top:0pt; padding-right:0pt; padding-bottom:0pt; text-indent:-13.5pt; line-height:10pt; font-size:10pt" align=justify>2.</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding-left:13.5pt; padding-top:0pt; padding-right:0pt; padding-bottom:0pt; text-indent:0pt; line-height:10pt; font-size:10pt" align=justify>the Corporation&#146;s Board of Directors have approved and accepted the resignation of KPMG LLP and have approved the appointment of Mintz &amp; Partners LLP, Chartered Accountants in their place; and</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:-10pt; padding-left:18pt; padding-top:0pt; padding-right:0pt; padding-bottom:0pt; text-indent:-18pt; line-height:10pt; font-size:10pt" align=justify>3.</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding-left:18pt; padding-top:0pt; padding-right:0pt; padding-bottom:0pt; text-indent:0pt; line-height:10pt; font-size:10pt" align=justify>in the opinion of the Corporation, no reportable events occurred prior to the resignation of KPMG LLP. &nbsp;Reportable events mean disagreements or unresolved issues between the Corporation and KPMG LLP, and consultations between the Corporation and Mintz &amp; Partners LLP, Chartered Accountants.</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><B>DATED</B> at Toronto, Ontario this 17<SUP>th</SUP> day of April 2003.</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><B>BY ORDER OF THE BOARD</B></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><U>&#147; Imran Atique&#148;</U></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify>Secretary</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding-left:0pt; padding-top:0pt; padding-right:0pt; padding-bottom:3pt; text-indent:0pt; font-size:10pt; border-bottom:1.5pt solid #000000" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><B><U>LETTER FROM FORMER AUDITOR</U></B></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:14pt" align=justify>kpmg</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:36pt; line-height:10pt; font-size:10pt" align=justify>KPMG LLP</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:-10pt; padding:0pt; text-indent:36pt; line-height:10pt; font-size:10pt" align=justify>Chartered Accountants</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:-10pt; padding:0pt; text-indent:360pt; line-height:10pt; font-size:10pt" align=justify>Telephone</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:432pt; line-height:10pt; font-size:10pt" align=justify>(416) 228-7000</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:-10pt; padding:0pt; text-indent:36pt; line-height:10pt; font-size:10pt" align=justify>Younge Corporate Centre</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:-10pt; padding:0pt; text-indent:360pt; line-height:10pt; font-size:10pt" align=justify>Telefax</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:432pt; line-height:10pt; font-size:10pt" align=justify>(416) 228-7123</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:-10pt; padding:0pt; text-indent:36pt; line-height:10pt; font-size:10pt" align=justify>4100 Younge Street Suite 200</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:360pt; line-height:10pt; font-size:10pt" align=justify>www.kpmg.ca</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:36pt; line-height:10pt; font-size:10pt" align=justify>North York ON M2P 2H3</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:36pt; line-height:10pt; font-size:10pt" align=justify>Canada</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify>Alberta Securities Commission</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify>British Columbia Securities Commission</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify>Securities Commission of Newfoundland</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify>Nova Scotia Securities Commission</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify>Ontario Securities Commission</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify>Dear Sirs:</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify>Re: Lingo Media Inc.</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify>We have read the Notice of Lingo Media Inc. dated April 17, 2003 and are in agreement with the statements contained in such Notice.</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify>Yours very truly,</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify>&#147;KPMG LLP&#148;</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify>Chartered Accountants</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify>Toronto, Canada</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify>April 17, 2003</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding-left:0pt; padding-top:0pt; padding-right:0pt; padding-bottom:3pt; text-indent:0pt; font-size:10pt; border-bottom:1.5pt solid #000000" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><B><U>LETTER FROM SUCESSOR AUDITOR</U></B></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:14pt" align=justify><U>Mintz &amp; Partners LLP</U></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:-10pt; padding:0pt; text-indent:0pt; line-height:10pt; font-size:10pt" align=justify>Chartered Accountants</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:396pt; line-height:10pt; font-size:10pt" align=justify>100 &#150; 1446 Don Mills Road</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:396pt; line-height:10pt; font-size:10pt" align=justify>North York, ON M3B 3N6</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:396pt; line-height:10pt; font-size:10pt" align=justify>Tel: &nbsp;(416) 391-2900</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:396pt; line-height:10pt; font-size:10pt" align=justify>Fax: (416) 391-2748</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:396pt; line-height:10pt; font-size:10pt" align=justify>Web site: www.mintzca.com</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify>April 19, 2003</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:-10pt; padding:0pt; text-indent:0pt; line-height:10pt; font-size:10pt" align=justify><B>Alberta Securities Commission</B></P>
<B><P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:216pt; line-height:10pt; font-size:10pt" align=justify>British Columbia Securities Commission</B></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:-10pt; padding:0pt; text-indent:0pt; line-height:10pt; font-size:10pt" align=justify>300 5<SUP>th</SUP> Avenue S.W</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:216pt; line-height:10pt; font-size:10pt" align=justify>701, West Georgia Street</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:-10pt; padding:0pt; text-indent:0pt; line-height:10pt; font-size:10pt" align=justify>Calgary, Alberta T2P 3C4</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:216pt; line-height:10pt; font-size:10pt" align=justify>Vancouver, British Columbia V7Y 1L2</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:-10pt; padding:0pt; text-indent:0pt; line-height:10pt; font-size:10pt" align=justify><B>Securities Commission of </B></P>
<B><P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:216pt; line-height:10pt; font-size:10pt" align=justify>Nova Scotia Securities Commission</B></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:-10pt; padding:0pt; text-indent:0pt; line-height:10pt; font-size:10pt" align=justify><B>Newfoundland and Labrador</B></P>
<B><P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:216pt; line-height:10pt; font-size:10pt" align=justify></B>Joseph Howe Building, 2<SUP>nd</SUP> Floor </P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:-10pt; padding:0pt; text-indent:0pt; line-height:10pt; font-size:10pt" align=justify>2<SUP>nd</SUP> Floor, West Block</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:216pt; line-height:10pt; font-size:10pt" align=justify>1690 Hollis Street</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:-10pt; padding:0pt; text-indent:0pt; line-height:10pt; font-size:10pt" align=justify>P.O. Box 8700</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:216pt; line-height:10pt; font-size:10pt" align=justify>P.O. Box 458</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:-10pt; padding:0pt; text-indent:0pt; line-height:10pt; font-size:10pt" align=justify>St. John&#146;s, Newfoundland A1B 4J6</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:216pt; line-height:10pt; font-size:10pt" align=justify>Halifax, Nova Scotia B3J 2P8</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><B>Ontario Securities Commission</B></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify>20 Queen Street West</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify>Toronto, Ontario M5H 3S8</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify>Dear Sir/Madam:</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><B><U>Re: Lingo Media Inc. (the &#147;Issuer&#148;)</U></B></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify>We hereby advise that we have read the Notice of Change of Auditor prepared by the Issuer and that we concur with the information contained therein, based on our knowledge of the information at the time.</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify>Should you have any questions, please do not hesitate to contact the undersigned.</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify>Yours truly,</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><B>&#147;MINTZ &amp; PARTNERS LLP&#148;</B></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><U>&#147;Elliot Jacobson&#148;</U>_______</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify>Elliot Jacobson&#148;</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding-left:0pt; padding-top:0pt; padding-right:0pt; padding-bottom:3pt; text-indent:0pt; font-size:10pt; border-bottom:1.5pt solid #000000" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><B><U>CONFIRMATION RE REVIEW</U></B></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:36pt; line-height:14pt; font-size:14pt" align=justify>LINGO MEDIA</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:396pt; line-height:10pt; font-size:10pt" align=justify>151 Bloor St. West, Ste 890</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:396pt; line-height:10pt; font-size:10pt" align=justify>Toronto, Ontario</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:396pt; line-height:10pt; font-size:10pt" align=justify>Canada M5S 1S4</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:396pt; line-height:10pt; font-size:10pt" align=justify>T +1 416 927 7000</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:396pt; line-height:10pt; font-size:10pt" align=justify>F +1 416 927 1222</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:396pt; line-height:10pt; font-size:10pt" align=justify>www.lingomedia.com</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify>April 21, 2003</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><B>TO WHOM IT MAY CONCERN</B></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify>Please be advised that the Audit Committee of Lingo Media Inc. has reviewed the Notice of Change of Auditors dated April 17, 2003, the letter dated April 17, 2003 from the former auditors KPMG LLP and the letter dated April 19, 2003 from the successor auditors Mintz &amp; Partners LLP. &nbsp;All information contained in these documents is hereby confirmed by the Audit Committee.</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify>Yours truly,</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify>&#147;Richard J. G. Boxer&#148;</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify>Chairman, Audit Committee</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding-left:0pt; padding-top:0pt; padding-right:0pt; padding-bottom:3pt; text-indent:0pt; font-size:10pt; border-bottom:1.5pt solid #000000" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=center>SIGNATURE</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:36pt; line-height:10pt; font-size:10pt" align=justify>Pursuant to the requirements of the Securities Exchange Act of 1934 the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunder duly authorized.</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:288pt; line-height:10pt; font-size:10pt" align=justify>LINGO MEDIA INC.</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:288pt; line-height:10pt; font-size:10pt" align=justify><U>By: &#147;Michael Kraft&#148;</U>_________</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:288pt; line-height:10pt; font-size:10pt" align=justify>Michael Kraft</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:288pt; line-height:10pt; font-size:10pt" align=justify>President and Chief Executive Officer</P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:12pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding-left:0pt; padding-top:0pt; padding-right:0pt; padding-bottom:3pt; text-indent:0pt; font-size:10pt; border-bottom:1.5pt solid #000000" align=justify><BR></P>
<P style="margin-left:36pt; margin-top:0pt; margin-bottom:0pt; padding:0pt; text-indent:0pt; font-size:10pt" align=justify><BR></P>
</BODY>
</HTML>
[{"type": "8-K", "sequence": "1", "filename": "changeofauditor.htm", "description": "CHANGE OF AUDITOR", "secsgml_size_bytes": 48559}]
{"company-data": {"conformed-name": "LINGO MEDIA INC", "cik": "0001177167", "assigned-sic": "2731", "irs-number": "000000000", "state-of-incorporation": "A6"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "333-98397", "film-number": "03720594"}, "business-address": {"street1": "151 BLOOY ST WEST", "street2": "STE 890", "city": "TORONTO ONTARIO CANADA", "state": "A6", "zip": "M5S1S4", "phone": "4169277000"}, "mail-address": {"street1": "151 BLOOR ST WEST", "street2": "STE 890", "city": "TORONTO ONTARIO CANADA", "state": "A6", "zip": "M5S1S4"}}
UNITED STATES
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of Report:
(Date of Earliest event reported):
April 17, 2003
Commission File Number: 333-98397
LINGO MEDIA INC.
______________________________________________________________________________
(Exact name of Registrant as specified in its charter)
Ontario, Canada
N/A
(State or other jurisdiction of incorporation or organization)
(IRS Employer Identification No.)
151 Bloor Street West, Suite 890
Toronto, Ontario
Canada M5S 1S4
___________________________________________________________________________
(Address of principal executive offices)
(416) 927-7000
____________________________________________________________________________
(Registrant's telephone number including area code)
ITEM 4:  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
NOTICE OF CHANGE OF AUDITORS
LINGO MEDIA INC.
NOTICE OF CHANGE OF AUDITORS
TO:
KPMG LLP, Chartered Accountants
AND TO:
Mintz & Partners LLP
TAKE NOTICE THAT
KPMG LLP, the former auditors of Lingo Media Inc. (the "Corporation"), at the request of the Corporation's management, have tendered their resignation dated and effective April 17, 2003 and the directors of the Corporation, by resolution passed on April 17, 2003 have appointed Mintz & Partners LLP, Chartered Accountants successor auditors in their place, effective April 17, 2003.
TAKE FURTHER NOTICE THAT:
1.
There has been no reservations contained in the auditors' report on the annual financial statements of the Corporation for the two (2) fiscal years immediately preceding the date of this notice and for any period subsequent to the most recently completed period for which an audit report was issued;
2.
the Corporation's Board of Directors have approved and accepted the resignation of KPMG LLP and have approved the appointment of Mintz & Partners LLP, Chartered Accountants in their place; and
3.
in the opinion of the Corporation, no reportable events occurred prior to the resignation of KPMG LLP.  Reportable events mean disagreements or unresolved issues between the Corporation and KPMG LLP, and consultations between the Corporation and Mintz & Partners LLP, Chartered Accountants.
DATED
at Toronto, Ontario this 17
th
day of April 2003.
BY ORDER OF THE BOARD
" Imran Atique"
Secretary
LETTER FROM FORMER AUDITOR
kpmg
KPMG LLP
Chartered Accountants
Telephone
(416) 228-7000
Younge Corporate Centre
Telefax
(416) 228-7123
4100 Younge Street Suite 200
www.kpmg.ca
North York ON M2P 2H3
Canada
Alberta Securities Commission
British Columbia Securities Commission
Securities Commission of Newfoundland
Nova Scotia Securities Commission
Ontario Securities Commission
Dear Sirs:
Re: Lingo Media Inc.
We have read the Notice of Lingo Media Inc. dated April 17, 2003 and are in agreement with the statements contained in such Notice.
Yours very truly,
"KPMG LLP"
Chartered Accountants
Toronto, Canada
April 17, 2003
LETTER FROM SUCESSOR AUDITOR
Mintz & Partners LLP
Chartered Accountants
100 – 1446 Don Mills Road
North York, ON M3B 3N6
Tel:  (416) 391-2900
Fax: (416) 391-2748
Web site: www.mintzca.com
April 19, 2003
Alberta Securities Commission
British Columbia Securities Commission
300 5
th
Avenue S.W
701, West Georgia Street
Calgary, Alberta T2P 3C4
Vancouver, British Columbia V7Y 1L2
Securities Commission of
Nova Scotia Securities Commission
Newfoundland and Labrador
Joseph Howe Building, 2
nd
Floor
2
nd
Floor, West Block
1690 Hollis Street
P.O. Box 8700
P.O. Box 458
St. John's, Newfoundland A1B 4J6
Halifax, Nova Scotia B3J 2P8
Ontario Securities Commission
20 Queen Street West
Toronto, Ontario M5H 3S8
Dear Sir/Madam:
Re: Lingo Media Inc. (the "Issuer")
We hereby advise that we have read the Notice of Change of Auditor prepared by the Issuer and that we concur with the information contained therein, based on our knowledge of the information at the time.
Should you have any questions, please do not hesitate to contact the undersigned.
Yours truly,
"MINTZ & PARTNERS LLP"
"Elliot Jacobson"
_______
Elliot Jacobson"
CONFIRMATION RE REVIEW
LINGO MEDIA
151 Bloor St. West, Ste 890
Toronto, Ontario
Canada M5S 1S4
T +1 416 927 7000
F +1 416 927 1222
www.lingomedia.com
April 21, 2003
TO WHOM IT MAY CONCERN
Please be advised that the Audit Committee of Lingo Media Inc. has reviewed the Notice of Change of Auditors dated April 17, 2003, the letter dated April 17, 2003 from the former auditors KPMG LLP and the letter dated April 19, 2003 from the successor auditors Mintz & Partners LLP.  All information contained in these documents is hereby confirmed by the Audit Committee.
Yours truly,
"Richard J. G. Boxer"
Chairman, Audit Committee
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934 the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunder duly authorized.
LINGO MEDIA INC.
By: "Michael Kraft"
_________
Michael Kraft
President and Chief Executive Officer