SEC Comment Letter for Stride, Inc. (LRN) (CIK 0001157408) (LRN) — Aug 4, 2014
Stride, Inc. (LRN) (CIK 0001157408)
Date: Aug. 4, 2014 · CIK: 0001157408 · Accession: 0000000000-14-039325
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File numbers found in text: 001-33883
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August 4 , 2014 Via E -mail Mr. Nathani el Davis Chief Executive Officer K12, Inc. 2300 Corporate Park Drive Herndon, VA 20171 Re: K12, Inc. Form 10-K for the Year Ended June 30, 2013 Filed August 29 , 2013 File No. 001-33883 Dear Mr. Davis : 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