SEC Comment Letter for Strategic Education, Inc. (STRA) (CIK 0001013934) (STRA) — Nov 12, 2014
Strategic Education, Inc. (STRA) (CIK 0001013934)
Date: Nov. 12, 2014 · CIK: 0001013934 · Accession: 0000000000-14-056450
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November 10 , 2014 Via E -mail Karl McDonnell Chief Executive Officer Strayer Education, Inc. 2303 Dulles Station Boulevard Herndon, VA 20171 Re: Strayer Education, Inc. Form 10-K for Fiscal Year Ended December 31, 201 3 Filed February 26 , 201 4 File No. 000 -21039 Dear Mr. McDonnell : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments 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 proceeding initiated by the Commission or any person under the federal securities laws of the United States. We u rge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Robert S. Littlepage, for Larry Spir gel Assistant Director