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VIA EDGAR
Office of Trade & Services
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attn: Ta Tanisha Meadows
Re: K12 Inc.
Form 10-K for the Fiscal Year Ended June 30, 2019
Filed August 7, 2019
Form 8-K filed October 22, 2019
File No. 1-33883
Dear Ms. Meadows:
On behalf of our client, K12 Inc. (the “Company”), this letter confirms my telephone conversation with you on February 4, 2020 regarding the Company’s request for an extension of time to respond to the comment letter dated January 27, 2020 from the Staff of the Division of Corporation Finance.
As discussed, the Company requires additional time to prepare its response and currently expects to respond on or about February 24, 2020.
Please contact me at (202) 637-1073 if you have any questions regarding this matter.
| Sincerely, |
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| /s/ Julia A. Thompson |
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| Julia A. Thompson |
| of LATHAM & WATKINS LLP |
cc: Bill Thompson, Securities and Exchange Commission
James Rhyu, K12 Inc.
Vincent Mathis, K12 Inc.