Thomson Reuters Bob Iger, Chairman and CEO of The Walt Disney Company, speaks at 2014 Milken Institute Global Conference in Beverly Hills.
Iger, who is in Shanghai for the opening of the new Shanghai Disneyland, also issued a statement shortly after authorities recovered the child's body.
"As a parent and a grandparent, my heart goes out to the Graves family during this time of devastating loss," Iger said in the statement. "My thoughts and prayers are with them, and I know everyone at Disney joins me in offering our deepest sympathies."
Police recovered the child's body on Wednesday following an overnight search involving as many as 60 sheriff's deputies and wildlife officials. The body was "completely intact," Orange County Sheriff Jerry Demings told reporters. The child likely drowned, he said.
The child was playing by a lagoon Tuesday night when the alligator dragged him into the water. The child's father sustained minor injuries trying to fight the alligator off.
Disney closed all of its beaches at the resort as a precaution, a spokesman said.
Walt Disney World president George Kalogridis said he was "heartbroken" by the attack.
"There are no words to convey the profound sorrow we feel for the family and their unimaginable loss," Kalogridis said in a statement. "We are devastated and heartbroken by this tragic accident and are doing what we can to help the family during this difficult time. On behalf of everyone at Disney, we offer our deepest sympathies."