SEC Comment Letter for Strategic Education, Inc. (STRA) (CIK 0001013934) (STRA) — Jan 11, 2012

Strategic Education, Inc. (STRA) (CIK 0001013934)
Date: Jan. 11, 2012 · CIK: 0001013934 · Accession: 0000000000-12-001819

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File numbers found in text: 000-21039

Date

January 11, 2012

Author

Larry Spirgel Assistant Director

Form

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Company

Strategic Education, Inc. (STRA) (CIK 0001013934)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE January 11, 2012 Via E-mail Mark C. Brown Chief Financial Officer Strayer Education, Inc. 2303 Dulles Station Boulevard Herndon, VA 20171 Re: Strayer Education, Inc. Form 10-K for the Year Ended December 31, 2010 Filed February 22, 2011 File No. 000-21039

Dear Mr. Brown: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in response to our co mments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceed ing initiated by the Commission or any person under the federal securities laws of the Un ited States. We urge all persons who are responsible for the accuracy and adequacy of the di sclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Celeste M. Murphy for
Larry Spirgel Assistant Director

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

 January 11, 2012
   Via E-mail

Mark C. Brown Chief Financial Officer Strayer Education, Inc. 2303 Dulles Station Boulevard Herndon, VA 20171
Re: Strayer Education, Inc.
Form 10-K for the Year Ended December 31, 2010 Filed February 22, 2011 File No. 000-21039

Dear Mr. Brown:
We have completed our review of your f iling.  We remind you that our comments or
changes to disclosure in response to our co mments do not foreclose the Commission from
taking any action with respect to the company or the filing and the company may not assert
staff comments as a defense in any proceed ing initiated by the Commission or any person
under the federal securities laws of the Un ited States.  We urge all persons who are
responsible for the accuracy and adequacy of the di sclosure in the filing to  be certain that the
filing includes the information the Securities Exchange Act of  1934 and all applicable rules
require.

 Sincerely,
  /s/ Celeste M. Murphy for
Larry Spirgel  Assistant Director

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