SEC Company Response from Strategic Education, Inc. (STRA) (CIK 0001013934) (STRA) — Dec 6, 2017
Strategic Education, Inc. (STRA) (CIK 0001013934)
Date: Dec. 6, 2017 · CIK: 0001013934 · Accession: 0001104659-17-072071
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File numbers found in text: 333-221682
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CORRESP 1 filename1.htm Strayer Education, Inc. Making education achievable for working adults Via EDGAR December 6, 2017 Mr. Paul Fischer Staff Attorney Division of Corporation Finance U.S. Securities and Exchange Commission 100 F Street, NE Washington, DC 20549-7010 Re: Strayer Education, Inc. Registration Statement on Form S-4 Originally filed on November 20, 2017 File No. 333-221682 Ladies and Gentlemen, Reference is made to the Registration Statement on Form S-4 (File No. 333-221682), as amended (the “Registration Statement”) filed by Strayer Education, Inc. (the “Company”) with the U.S. Securities and Exchange Commission. The Company hereby requests the Registration Statement be made effective at 2:00 p.m. Eastern time, on December 8, 2017, or as soon as possible thereafter, in accordance with Rule 461 of the General Rules and Regulations promulgated under the U.S. Securities Act of 1933, as amended. If the Staff has any questions or comments concerning this letter, or if you require additional information, please feel free to contact Christian O. Nagler of Kirkland & Ellis LLP at (212) 446-4800 or by email at christian.nagler@kirkland.com. Very truly yours, By: /s/ Daniel W. Jackson Daniel W. Jackson Executive Vice President and Chief Financial Officer Strayer Education, Inc. cc: Christian O. Nagler, Esq. 2303 Dulles Station Boulevard • Herndon, VA 20171 Phone 703-247-2500 • www.strayereducation.com