A reissue of the Memo by The New Hampshire Department of Education, Bureau of Special Education, Extended School Year Services (ESY) (FY’08 Memo #4) with the following clarifications. We have provided the reference for the U.S. Code for IDEA in the body of the memo. In addition, on the last page under Extended School Year Services we have clarified that extended school year services include an extension of specific special education and/or related services beyond the regular school day in addition to the school year.