William P. O’Neill |
| 555 Eleventh Street, N.W., Suite 1000 | |
(202) 637-2275 |
| Washington, D.C. 20004-1304 | |
william.o’neill@lw.com |
| Tel: +1.202.637.2200 Fax: +1.202.637.2201 | |
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April 23, 2014
VIA EDGAR AND HAND DELIVERY
Larry Spirgel
Assistant Director
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N. E.
Washington, D.C. 20549
Re: K12, Inc.
Form 10-K for the Year Ended June 30, 2013
Filed August 29, 2013
Form 10-Q for the Quarter Ended December 31, 2013
Filed February 4, 2014
File No. 001-33883
Dear Mr. Spirgel:
Our client, K12, Inc. (the “Company”), acknowledges receipt of the Staff’s letter, dated April 10, 2014, with respect to the above-referenced Annual Report on Form 10-K and Quarterly Report on Form 10-Q. Per my discussion with Kathleen Krebs, Securities and Exchange Commission Special Counsel on April 23, 2014, the Company will respond to the Staff’s letter in a response letter to be submitted on or before April 30, 2014.
If you have any questions, please contact me at (202) 637-2275.
| Very truly yours, |
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| /s/ William P. O’Neill |
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| William P. O’Neill |
| of LATHAM & WATKINS LLP |
cc: Kathleen Krebs, Securities and Exchange Commission Special Counsel
Nathaniel A. Davis, Chairman and Chief Executive Officer
Howard D. Polsky, General Counsel and Secretary
Julia A. Thompson, Latham & Watkins LLP