SEC Company Response from Stride, Inc. (LRN) (CIK 0001157408) (LRN) — Mar 11, 2015
Stride, Inc. (LRN) (CIK 0001157408)
Date: March 11, 2015 · CIK: 0001157408 · Accession: 0001104659-15-018774
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-33883
Referenced dates: February 25, 2015, March 6, 2015
Letter
VIA EDGAR Division of Corporation Finance Securities and Exchange Commission Form 10-K for the Fiscal Year Ended June 30, 3014 Filed August 15, 2014 Response dated March 6, 2015 File No. 001-33883
Dear Mr. Spirgel:
In connection with the Company’s response letter dated March 6, 2015, to the comment received from the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”) by letter dated February 25, 2015, with respect to the above-referenced annual report on Form 10-K, the Company acknowledges that:
· the Company is responsible for the adequacy and accuracy of the disclosures in its filings with the Commission;
· the Staff’s comments or changes to disclosure in response to the Staff’s comments do not foreclose the Commission from taking any action with respect to the Company’s filings; and
· the Company may not assert the Staff’s comments as a defense in any proceedings initiated by the Commission or any person under the federal securities laws of the United States.
* * * * *
Please feel free to contact me at (703) 483-7644 or Howard D. Polsky, General Counsel and Secretary of K12 Inc., at (703) 483-7158 if you have any questions regarding our response above.
Very truly yours,
/s/ James J. Rhyu
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CORRESP 1 filename1.htm James J. Rhyu Executive Vice President & Chief Financial Officer K12 Inc. 2300 Corporate Park Drive Phone: 703-483-7644 Suite 200 Fax: 703-483-4563 Herndon, Virginia 20171 E-mail: jrhyu@k12.com March 11, 2015 VIA EDGAR 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 Fiscal Year Ended June 30, 3014 Filed August 15, 2014 Response dated March 6, 2015 File No. 001-33883 Dear Mr. Spirgel: In connection with the Company’s response letter dated March 6, 2015, to the comment received from the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”) by letter dated February 25, 2015, with respect to the above-referenced annual report on Form 10-K, the Company acknowledges that: · the Company is responsible for the adequacy and accuracy of the disclosures in its filings with the Commission; · the Staff’s comments or changes to disclosure in response to the Staff’s comments do not foreclose the Commission from taking any action with respect to the Company’s filings; and · the Company may not assert the Staff’s comments as a defense in any proceedings initiated by the Commission or any person under the federal securities laws of the United States. * * * * * Please feel free to contact me at (703) 483-7644 or Howard D. Polsky, General Counsel and Secretary of K12 Inc., at (703) 483-7158 if you have any questions regarding our response above. Very truly yours, /s/ James J. Rhyu James J. Rhyu Executive Vice President and Chief Financial Officer cc: Howard D. Polsky William P. O’Neill, Latham & Watkins LLP