SEAs, LEAs, and schools need to develop a "Unified and Comprehensive System of Learning Supports" in order to enhance equity of opportunity for all students to succeed at school and beyond. Such a system directly addresses barriers to learning and teaching and re-engages disconnected students. Developing the system requires transforming existing student and learning supports--see Appendix A and other brief online overviews at http://smhp.psych.ucla.edu/toolkita1.htm . Every district and school involved in transforming student and learning supports into a unified and comprehensive system needs to strategically plan the transformation. The following document has been drafted as an aid for such planning. The draft reflects processes that others have found useful. It also highlights some major lessons learned that can help avoid problems previously encountered. The focus is on SEAs and LEAs, but the process can readily be adapted for schools. Appendices include: (1) Five Essential Elements of a Unified and Comprehensive System of Learning Supports; (2) Unifying and Developing a Comprehensive System of Learning Supports: "Prototype for System Change Mechanisms"; (3) Illustrative Examples of Major Steps During the First Phases of Establishing a Learning Supports Component; and (4) Some Major Tasks for Coaches/Mentors to Help Address as a Unified and Comprehensive System of Learning Supports is Established.