Dong was awarded three projects totalling nearly 1.5GW in the first round with its consortium partner, EDF Energies Nouvelles (EDF EN).
A Dong spokesman said: "We are focused on developing the three projects we are involved in on the French west coast. Investment decisions for new projects in France is not in our current plans, and we thereby don't plan on placing a bid for the Round 2 projects."
EDF EN has said that it does intend to participate in the second round. Two projects of up to 500MW each are being tendered at Le Tréport, in the Channel, and near the islands of Yeu and Noirmoutier in the Atlantic.
Dong has taken the decision despite February's announcement that it is aiming to install 6.5GW of offshore capacity in north-west Europe by 2020, with an intermediate target of 3.5GW by end-2016.
Other companies expected to bid in the second French tender include Iberdrola, Eole-RES, WPD Offshore, Nass&Wind Offshore, GDF-Suez, Neoen and EDP Renewables.
Previously, the EDF consortium, which included Dong, pulled out of Tréport when it was part of the first tender. At the time, it said it wanted to concentrate on the other three projects.
The Tréport project has faced opposition from the local population. Among the fiercest critics are local fishermen who fear the project's effect on fishing grounds. In the end, the government declared the proposed price too high and withdrew the zone.