SEC Company Response from Adtalem Global Education Inc. (ATGE) (CIK 0000730464) (CVSA) — May 14, 2009

Adtalem Global Education Inc. (ATGE) (CIK 0000730464)
Date: May 14, 2009 · CIK: 0000730464 · Accession: 0000730464-09-000010

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File numbers found in text: 001-13988

Referenced dates: May 5, 2009

Date

June 30, 2008

Author

/s/ Richard M.

Form

CORRESP

Company

Adtalem Global Education Inc. (ATGE) (CIK 0000730464)

Letter

Securities and Exchange Commission Division of Corporation Finance Attention: Larry Spirgel, Assistant Director DeVry, Inc. Form 10-K for the fiscal year ended June 30, 2008 Filed August 27, 2008 File No. 001-13988

Dear Mr. Spirgel:

We have received your comment letter dated May 5, 2009, concerning the above referenced Form 10-K. The comment letter asks for our written response within 10 business days or to tell you when we will provide you with our response. Per the telephone conversation this week among Ajay Koduri, Attorney-Adviser – Securities and Exchange Commission, and Patrick Unzicker, Vice President & Controller - DeVry, we are respectfully requesting an extension of an additional five business days to complete our response, incorporate feedback received from the Staff from a conference call held on May 14, and allow for the appropriate amount of time and resources, including completion of a review process with DeVry senior management and the respective Audit and Compensation Committees of its Board of Directors. We intend to provide our responses to the comment letter by no later than May 26, 2009.

DeVry, Inc. (“DeVry”) hereby represents that:

DeVry is responsible for the adequacy and accuracy of the disclosure in the filings;

Staff comments or changes to disclosure in response to staff comments do not foreclose the U.S. Securities and Exchange Commission (the “Commission”) from taking any action with respect to the filings; and

DeVry may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

We appreciate the staff’s consideration of this request and look forward to the opportunity to work with you. If you have questions regarding the information set forth herein, please telephone Patrick Unzicker at (630)706-3527. Patrick’s fax number is (630) 382-2936.

Sincerely,
/s/ Richard M.
Gunst

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CORRESP
1
filename1.htm

    correspondence5-14.htm

    May 14,
2009

    Securities
and Exchange Commission

    Division
of Corporation Finance

    Mail Stop
3720

    100 F
Street, N.E.

    Washington,
D.C. 20549

    Attention:
Larry Spirgel, Assistant Director

              Re:

              DeVry,
      Inc.

              Form 10-K
      for the fiscal year ended June 30, 2008

              Filed
      August 27, 2008

              File
      No. 001-13988

    Dear
Mr. Spirgel:

    We have
received your comment letter dated May 5, 2009, concerning the above referenced
Form 10-K.  The comment letter asks for our written response within 10
business days or to tell you when we will provide you with our response.
Per the telephone conversation this week among Ajay Koduri, Attorney-Adviser –
Securities and Exchange Commission, and Patrick Unzicker, Vice President &
Controller - DeVry, we are respectfully requesting an extension of an additional
five business days to complete our response, incorporate feedback received from
the Staff from a conference call held on May 14, and allow for the appropriate
amount of time and resources, including completion of a review process with
DeVry senior management and the respective Audit and Compensation Committees of
its Board of Directors.  We intend to provide our responses to the comment
letter by no later than May 26, 2009.

    DeVry,
Inc. (“DeVry”) hereby represents that:

              ·

              DeVry
      is responsible for the adequacy and accuracy of the disclosure in the
      filings;

              ·

              Staff
      comments or changes to disclosure in response to staff comments do not
      foreclose the U.S. Securities and Exchange Commission (the “Commission”)
      from taking any action with respect to the filings;
  and

              ·

              DeVry
      may not assert staff comments as a defense in any proceeding initiated by
      the Commission or any person under the federal securities laws of the
      United States.

    We
appreciate the staff’s consideration of this request and look forward to the
opportunity to work with you.  If you have questions regarding the
information set forth herein, please telephone Patrick Unzicker at
(630)706-3527.  Patrick’s fax number is (630) 382-2936.

    Sincerely,

    /s/ Richard M.
Gunst

    Richard
M. Gunst

    Senior
Vice President and Chief Financial Officer

SecProbe.io