ESL leader Rosetta Stone has filed an initial public offering (IPO) for nearly $115M.  Rosetta Stone (NYSE: RST) filed with the SEC for 6.25 million of common stock at $18.00 per share.

From the company's press release:
ARLINGTON, Va.--(BUSINESS WIRE)--Apr. 15, 2009-- Rosetta Stone Inc. today announced the initial public offering of 6,250,000 shares of its common stock at $18.00 per share. The shares will begin trading on the New York Stock Exchange on April 16, 2009 under the ticker symbol “RST.” Rosetta Stone is offering 3,125,000 shares of common stock and selling stockholders are offering the remaining 3,125,000 shares in the offering. The underwriters have a 30-day option to purchase up to an additional 937,500 shares from the selling stockholders to cover over-allotments, if any.