National American University (NAUH) CORRESP Correspondence with SEC

February 17, 2011

VIA EDGAR

U.S. Securities & Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549

Attn:	Ms. Kate Beukenkamp, Attorney-Advisor
	Mr. Larry Spirgel, Assistant Director
RE:	National American University Holdings, Inc.
	Form 10-K
	Filed August 18, 2010
	Proxy Statement
	Filed September 27, 2010
	File No. 001-34751

Dear Ms. Beukenkamp:

On behalf of National American University Holdings, Inc. (“NAU Holdings”), this letter is being submitted in reference to the U.S. Securities and Exchange Commission’s letter to Dr. Ronald L. Shape, Chief Executive Officer of NAU Holdings, dated February 4, 2011 (the “Comment Letter”).

While NAU Holdings is working expeditiously to respond to the Comment Letter, we would respectfully request additional time to respond through an extension of ten business days to respond to the inquiries contained in the Comment Letter. NAU Holdings currently anticipates submitting a response to the Comment Letter on or before March 7, 2011.

Please do not hesitate to contact me at (612) 632-3379 with any concerns you may have regarding the timetable described above. Thank you.

GRAY, PLANT, MOOTY,
     MOOTY & BENNETT, P.A.

By /s/ Mark D. Williamson   Mark D. Williamson

cc: Dr. Ronald L. Shape
   Chief Executive Officer, Chief Financial Officer
Dr. Samuel D. Kerr
   Provost, Secretary and General Counsel
National American University Holdings, Inc.

Gray, Plant, Mooty, Mooty & Bennett, P.A.
A Full-Service Law Firm
Minneapolis, MN• St. Cloud, MN• Washington, DC
www.gpmlaw.com