Educational toymaker LeapFrog Enterprises said its vice president, controller and chief accounting officer, Karen Luey, has resigned, effective April 20, to pursue a management position with another company…. Luey is the most recent in a string of departures and shuffled responsibilities among senior management at the struggling toymaker, currently in the throes of a massive turnaround effort. LeapFrog reported a full year 2006 loss of $145 million on a 22 percent decline in net sales to $502 million.

Brent Felgner, www.playthings.com, March 29.