SEC Company Response from NOBEL LEARNING COMMUNITIES INC (CIK 0000721237) — Jul 8, 2005
NOBEL LEARNING COMMUNITIES INC (CIK 0000721237)
Date: July 8, 2005 · CIK: 0000721237 · Accession: 0001193125-05-139482
AI Filing Summary & Sentiment
File numbers found in text: 000-27024
Referenced dates: February 25, 2005
Letter
Letter of Correspondence
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
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CORRESP
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Letter of Correspondence
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