The late positive potential (LPP) is increasingly used as an indicator of emotional salience, which can be reduced by effective emotion regulation (ER), thus making LPP differences a practical marker of ER effects. One commonly used ER strategy is that of explicit distraction, a form of distraction that is consciously monitored and directed. Studies have shown that distraction modulates the LPP, and there are theoretical as well as empirical reasons to suspect that distraction occurs at an early stage in the timecourse of the LPP. However, the consistency of these findings have not yet been systematically assessed. This systematic review was conducted to address this gap in the literature. Following a literature search across three databases, nine empirical studies were systematically reviewed to assess the consistency of the effect of distraction on LPP latency and amplitudes. Mean LPP amplitude measurements from 270 healthy young adults, engaging in distraction and passive viewing during exposure to emotional stimuli, were gathered and reviewed. Mean differences were compared to assess the consistency of the LPP during distraction. Results showed consistent early LPP activation at centro-parietal sites, but not at frontal sites. These findings support the predictions of the process model of ER and its conceptualization of distraction as an antecedent strategy. The review was limited by the small number of studies, low mean ages of participants, and lack of diversity in stimuli, among other factors. As additional research is needed to further the scientific understanding of ER and its mechanisms, future directions are suggested.