July 2, 2009
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: | Larry Spirgel, Assistant Director | |
Sharon Virga, Senior Staff Accountant Dean Suehiro, Senior Staff Accountant Scott Hodgdon, Attorney-Advisor Kathleen Krebs, Special Counsel | ||
RE: | Lincoln Educational Services Corporation | |
Form 10-K for the year ended December 31, 2008 Filed March 13, 2009 File No. 000-51371 |
Ladies and Gentlemen:
Lincoln Educational Services Corporation (the “Company”) hereby advises the staff of the Securities and Exchange Commission (the “Staff”) that the Company has received the Staff’s letter dated June 25, 2009 (the “Comment Letter”), regarding the Commission’s review of the Company’s Annual Report on Form 10-K for its fiscal year ended December 31, 2008. The Comment Letter indicates that the Company must respond within 10 business days from the date thereof, or inform the Staff of when the Company would provide a response. As discussed on July 1, 2009 with Ms. Virga of the Staff, the Company respectfully requests until July 24, 2009 to respond to the Comment Letter. Ms. Virga indicated to me that the Staff would be willing to grant this extension and requested that the Company file this letter confirming the request for an extension with the Commission via EDGAR. The Company is committed to responding to the Comment Letter promptly and will provide a response to the Staff no later than July 24, 2009.
Should you have any questions regarding the Company’s request, please do not hesitate to contact me at (973) 736-9340.
Thank you for your courtesy and cooperation in this matter.
Sincerely,
LINCOLN EDUCATIONAL SERVICES CORPORATION
By: | /s/ Cesar Ribeiro | |
Name: | Cesar Ribeiro | |
Title: | Senior Vice President, Chief Financial Officer and Treasurer |