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SEC Company Response from Stride, Inc. (LRN) (CIK 0001157408) (LRN) — Feb 4, 2020

Stride, Inc. (LRN) (CIK 0001157408)
Date: Feb. 4, 2020 · CIK: 0001157408 · Accession: 0001104659-20-010531

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Referenced dates: January 27, 2020

Date
February 4, 2020
Author
/s/ Julia A. Thompson
Form
CORRESP
Company
Stride, Inc. (LRN) (CIK 0001157408)

Letter

VIA EDGAR Office of Trade & Services Division of Corporation Finance Securities and Exchange Commission Form 10-K for the Fiscal Year Ended June 30, 2019 Filed August 7, 2019 Form 8-K filed October 22, 2019 File No. 1-33883

Dear Ms. Meadows:

On behalf of our client, K12 Inc. (the “Company”), this letter confirms my telephone conversation with you on February 4, 2020 regarding the Company’s request for an extension of time to respond to the comment letter dated January 27, 2020 from the Staff of the Division of Corporation Finance.

As discussed, the Company requires additional time to prepare its response and currently expects to respond on or about February 24, 2020.

Please contact me at (202) 637-1073 if you have any questions regarding this matter.

Sincerely,
/s/ Julia A. Thompson

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CORRESP
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555 Eleventh Street, N.W., Suite 1000

Washington, D.C. 20004-1304

Tel: +1.202.637.2200 Fax: +1.202.637.2201

www.lw.com

FIRM / AFFILIATE OFFICES

Beijing

Moscow

Boston

Munich

Brussels

New York

Century City

Orange County

Chicago

Paris

February 4,   2020

Dubai

Riyadh

Düsseldorf

San Diego

Frankfurt

San Francisco

Hamburg

Seoul

Hong Kong

Shanghai

Houston

Silicon Valley

London

Singapore

Los Angeles

Tokyo

Madrid

Washington, D.C.

Milan

VIA EDGAR

Office of Trade & Services

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Attn:                    Ta Tanisha Meadows

Re:                             K12 Inc.

Form 10-K for the Fiscal Year Ended June 30, 2019

Filed August 7, 2019

Form 8-K filed October 22, 2019

File No. 1-33883

Dear Ms. Meadows:

On behalf of our client, K12 Inc. (the “Company”), this letter confirms my telephone conversation with you on February 4, 2020 regarding the Company’s request for an extension of time to respond to the comment letter dated January 27, 2020 from the Staff of the Division of Corporation Finance.

As discussed, the Company requires additional time to prepare its response and currently expects to respond on or about February 24, 2020.

Please contact me at (202) 637-1073 if you have any questions regarding this matter.

Sincerely,

/s/ Julia A.   Thompson

Julia A. Thompson

of LATHAM &   WATKINS LLP

cc:                                Bill Thompson, Securities and Exchange Commission

James Rhyu, K12 Inc.

Vincent Mathis, K12 Inc.