The Board of Directors of The Topps Company, Inc. One Whitehall Street New York, New York 10004 To the Board of Directors of The Topps Company:

EXHIBIT 99.1

August 14, 2007

The Board of Directors of The Topps Company, Inc.

Xxx Xxxxxxxxx Xxxxxx

New York, New York  10004

To the Board of Directors of The Topps Company:

Reference is herein made to that certain agreement and plan of merger, dated March 5, 2007, by and among The Topps Company, Inc., Tornante-MDP Xxx Holding LLC and Tornante-MDP Xxx Xxxxxxxxxxx Corp. (the “Merger Agreement”).  All capitalized but undefined terms used herein have the meanings assigned to them in the Merger Agreement.

We hereby request, pursuant to Section 6.2(f) of the Merger Agreement, that the board of directors of the Company expressly publicly reaffirms, no later than August 21, 2007, its Company Recommendation that (i) the Merger and Voting Agreements are fair to and in the best interests of the Company and its stockholders, (ii) the board of directors of the Company has adopted and declares advisable the Merger Agreement, the Voting Agreements and the Merger and the other transactions contemplated in the Merger Agreement and (iii) the board of directors of the Company recommends approval of the Merger Agreement to the Company’s shareholders.

Sincerely,

TORNANTE-MDP XXX HOLDING LLC

A Delaware limited liability company

By:  The Tornante Company LLC,

A Delaware limited liability company

Its Operating Member

By:  

/s/ Xxxxxxx X. Xxxxxx

Name:  Xxxxxxx X. Xxxxxx

Title:  Sole Member

cc:

Xxxxxx Xxxxxx, General Counsel, The Topps Company, Inc.

Xxxxxxx Xxxxxxx; Xxxxxxx Xxxx, Xxxxxxx Xxxx & Xxxxxxxxx LLP