She said the childcare centre had offered support to the boy's family, ABC's own staff and anyone else who had been affected by the James' death.
"We have a very clear procedure when we have a serious incident at one of our centres. We had counsellors on site on Wednesday afternoon for whoever required their services."
Monokia St daycare was closed yesterday but will reopen this morning with daycare staff from other ABC childcare centres in Rotorua.
Ms Clarke said this was the first time a child had died while in the care of ABC Monokia.
"It is a tragedy - our hearts just go out to the family of the boy who died," she said.
She would not be drawn on how the children and staff who were at the daycare centre when James died were coping with his passing.
"The most important thing for us, as a company, is that that family's privacy is respected and our staff are respected, in terms of the privacy that they now require."