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SEC Comment Letter for CORRECTIONAL SERVICES CORPORATION, LLC (CIK 0000914670) — Jun 6, 2024

CORRECTIONAL SERVICES CORPORATION, LLC (CIK 0000914670)
Date: June 6, 2024 · CIK: 0000914670 · Accession: 0000000000-24-006513

Regulatory Compliance Financial Reporting Offering / Registration Process

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File numbers found in text: 333-279897

Date
June 6, 2024
Author
Brian R. Evans
Form
UPLOAD
Company
CORRECTIONAL SERVICES CORPORATION, LLC (CIK 0000914670)

Letter

United States securities and exchange commission logo June 6, 2024 Brian R. Evans President The GEO Group, Inc. 4955 Technology Way Boca Raton, Florida 33431 Re:The GEO Group, Inc. Registration Statement on Form S-4 Filed May 31, 2024 File No. 333-279897 Dear Brian R. Evans: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Ruairi Regan at 202-551-3269 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Esther L. Moreno, Esq.

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United States securities and exchange commission logo
June 6, 2024
Brian R. Evans
President
The GEO Group, Inc.
4955 Technology Way
Boca Raton, Florida 33431
Re:The GEO Group, Inc.
Registration Statement on Form S-4
Filed May 31, 2024
File No. 333-279897
Dear Brian R. Evans:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Ruairi Regan at 202-551-3269 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:       Esther L. Moreno, Esq.