NOBEL L E A R N I N G COMMUNITIES INC. |
July 7, 2005
Via EDGAR
Via Facsimile
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549-5546
Attention: Larry Spirgel, Assistant Director
| Re: | Nobel Learning Communities, Inc. | |
| Form 10-K for the fiscal year ended July 3, 2004 | ||
| Filed September 15, 2004 | ||
| Form 10-Q for the quarter ended January 1, 2005 | ||
| File No. 000-27024 | ||
| Filed February 9, 2005 | ||
Ladies and Gentlemen:
This letter will confirm the telephone conversation of June 30, 2005 between Adam Washecka of the SEC Staff and Thomas Frank, Chief Financial Officer of Nobel Learning Communities, Inc. (“NLCI”) in which the Staff indicated that all the issues raised in the initial comment letter to NLCI dated February 25, 2005 from the Staff and subsequent questions from phone discussions have been resolved with the Staff; that no further action on NLCI’s part is required regarding the above captioned Form 10-K for the fiscal year ended July 3, 2004, or Quarterly Report on Form 10-Q for the quarter ended January 1, 2005, each filed by NLCI ; and that any changes in presentation in the financial statements of NLCI will be reflected in future filings.
NLCI appreciates the Staff’s time and responsiveness in this matter. Please contact me at (484) 947-2030 or NLCI’s outside counsel, Richard P. Jaffe, at (215) 864-8901. Thank you.
Sincerely, |
/s/ Thomas Frank |
Thomas Frank |
Chief Financial Officer |
Nobel Learning Communities, Inc. |
| cc: | Adam Washecka |
Richard P. Jaffe
Wendy Hambleton
Nobel Learning Communities, Inc. • 1615 West Chester Pike, Suite 200 • West Chester, PA 19382-6223
Phone 484-947-2000 • Fax 484-947-2003