SEC Company Response from Stride, Inc. (LRN) (CIK 0001157408) (LRN) — Mar 12, 2014
Stride, Inc. (LRN) (CIK 0001157408)
Date: March 12, 2014 · CIK: 0001157408 · Accession: 0001104659-14-018835
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-33883
Referenced dates: March 4, 2014
Letter
VIA EDGAR AND HAND DELIVERY Division of Corporation Finance Securities and Exchange Commission Filed August 29, 2013 Form 10-Q for the Quarter Ended December 31, 2013 Filed February 4, 2014 File No. 001-33883
Dear Mr. Spirgel:
Our client, K12, Inc. (the “Company”), acknowledges receipt of the Staff’s letter, dated March 4, 2014, with respect to the above-referenced Annual Report on Form 10-K and Quarterly Report on Form 10-Q. Per my discussion with Kathleen Krebs, Securities and Exchange Commission Special Counsel on March 11, 2014, the Company will respond to the Staff’s letter in a response letter to be submitted on or before March 28, 2014.
If you have any questions, please contact me at (202) 637-2275.
Very truly yours,
/s/ William P. O’Neill
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CORRESP 1 filename1.htm William P. O’Neill 555 Eleventh Street, N.W., Suite 1000 (202) 637-2275 Washington, D.C. 20004-1304 william.o’neill@lw.com Tel: +1.202.637.2200 Fax: +1.202.637.2201 www.lw.com FIRM / AFFILIATE OFFICES Abu Dhabi Moscow Barcelona Munich Beijing New Jersey Boston New York Brussels Orange County Chicago Paris Doha Riyadh Dubai Rome Frankfurt San Diego Hamburg San Francisco Hong Kong Shanghai Houston Silicon Valley London Singapore Los Angeles Tokyo Madrid Washington, D.C. Milan March 12, 2014 VIA EDGAR AND HAND DELIVERY Larry Spirgel Assistant Director Division of Corporation Finance Securities and Exchange Commission 100 F Street, N. E. Washington, D.C. 20549 Re: K12, Inc. Form 10-K for the Year Ended June 30, 2013 Filed August 29, 2013 Form 10-Q for the Quarter Ended December 31, 2013 Filed February 4, 2014 File No. 001-33883 Dear Mr. Spirgel: Our client, K12, Inc. (the “Company”), acknowledges receipt of the Staff’s letter, dated March 4, 2014, with respect to the above-referenced Annual Report on Form 10-K and Quarterly Report on Form 10-Q. Per my discussion with Kathleen Krebs, Securities and Exchange Commission Special Counsel on March 11, 2014, the Company will respond to the Staff’s letter in a response letter to be submitted on or before March 28, 2014. If you have any questions, please contact me at (202) 637-2275. Very truly yours, /s/ William P. O’Neill William P. O’Neill of LATHAM & WATKINS LLP cc: Kathleen Krebs, Securities and Exchange Commission Special Counsel Nathaniel A. Davis, Chairman and Chief Executive Officer Howard D. Polsky, General Counsel and Secretary Julia A. Thompson, Latham & Watkins LLP