SEC Comment Letter for Stride, Inc. (LRN) (CIK 0001157408) (LRN) — Jul 19, 2013
Stride, Inc. (LRN) (CIK 0001157408)
Date: July 19, 2013 · CIK: 0001157408 · Accession: 0000000000-13-039672
AI Filing Summary & Sentiment
Letter
July 19, 2013 Via E -mail Howard D. Polsky General Counsel and Secretary K12 Inc. 2300 Corporate Park Drive Herndon, VA 20171
Re: K12 Inc. Form 10 -K for the Year Ended June 30, 2012 Filed September 12, 2012 File No. 001 -33883
Dear Mr. Polsky :
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 urge all persons who are responsible for the accuracy and adequacy of the disclosure 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/ Kathleen Krebs, for
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July 19, 2013
Via E -mail
Howard D. Polsky
General Counsel and Secretary
K12 Inc.
2300 Corporate Park Drive
Herndon, VA 20171
Re: K12 Inc.
Form 10 -K for the Year Ended June 30, 2012
Filed September 12, 2012
File No. 001 -33883
Dear Mr. Polsky :
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 urge all persons who are responsible for the
accuracy and adequacy of the disclosure 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/ Kathleen Krebs, for
Larry Spirgel
Assistant Director
cc: Via E -mail to
William P. O’Neil , Esq.
Latham & Watkins LLP