COSTA MESA, CA & DEERFIELD, IL — August 13, 2007 - CoCaLo Inc., a leading manufacturer and distributor of infant bedding and decorative accessory products under the brands CoCaLo Baby, Baby Martex and OshKosh Baby, and Levels of Discovery, a leading manufacturer of heirlooma-qulity juvenile furniture, today announced a partnership bringing to market two new furniture collections.

The two companies have partnered to create a beautiful and functional offering of unique juvenile furniture pieces that complement CoCaLo Baby’s best selling Sugar Plum and Alphabet Soup Nursery Collections. The stylish and playful furniture collections include rockers, toy box benches, a revolving bookcase and a table and stool set.

“Parents will be very excited about the highly creative, well designed and very practical new products being offered from Levels of Discovery,” said Renee Pepys Lowe, president and founder of CoCaLo, Inc. “Sugar Plum and Alphabet Soup are two of our best selling collections that include everything new parents need to create a perfect nursery, and now there are even more items to consider when decorating the complete nursery or playroom,” added Pepys Lowe.

Levels of Discovery is a company known for its promise to delight, amuse and surprise its customers with unique product of the highest quality at an excellent value. Always adding lots of little extras, Levels of Discovery has delivered on that promise with the new CoCaLo Baby furniture collections. For example, the Alphabet Soup Rocker features a built-in “turn and learn” backrest with a rotating wheel that teaches little ones alphabet letters and names of animals. The Alphabet Soup Toy Box Bench seat back design includes a dry erase board to help little ones practice writing and learning letters and numbers.

“Creating these products to complement CoCaLo Baby’s Sugar Plum and Alphabet Soup Nursery Collections came easy as they are such an inspiration with their stunning designs and upbeat colors,” said Jeff Hutsell, full-time dad and founder of Levels of Discovery. “These two new fun and functional furniture collections make great additions to our current product offering.”