Late positive potential (LPP) is associated with the magnitude and intensity of emotional reactivity. Studies have linked the adoption of cognitive reappraisal to the reduction of LPP amplitude in adults and school-age children but not in preschoolers. It may be due to preschoolers' difficulty in understanding and remembering given interpretations. We examined changes in LPP amplitudes following simplified interpretations of unpleasant pictures in 20 preschoolers (48-71 months). Results demonstrated that LPP amplitudes, following neutral interpretations, were lower as compared to negative interpretations, suggesting that preschoolers as young as four have developed the ability to use cognitive reappraisal strategies following instructions.