SEC Company Response from Stride, Inc. (LRN) (CIK 0001157408) (LRN) — Feb 28, 2013
Stride, Inc. (LRN) (CIK 0001157408)
Date: Feb. 28, 2013 · CIK: 0001157408 · Accession: 0001193125-13-081892
AI Filing Summary & Sentiment
File numbers found in text: 001-33882
Referenced dates: February 21, 2013
Letter
VIA EDGAR AND HAND DELIVERY Division of Corporation Finance Securities and Exchange Commission Re: K12 Inc. Form 10-K for the Year Ended June 30, 2012 Filed September 12, 2012 File No. 001-33882
Dear Mr. Spirgel:
Our client, K12 Inc. (the “Company”), acknowledges receipt of the Staff’s letter, dated February 21, 2013, with respect to the above-referenced Annual Report on Form 10-K. Per our discussion with Jonathan Groff of the Staff and Howard Polsky of the Company on February 26, 2013, the Company will respond to the Staff’s letter in a response letter to be submitted on or before March 20, 2013.
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 Correspondence 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 Abu Dhabi Moscow Barcelona Munich Beijing New Jersey Boston New York Brussels Orange County Chicago Paris February 28, 2013 Doha Riyadh Dubai Rome Frankfurt San Diego Hamburg San Francisco VIA EDGAR AND HAND DELIVERY Hong Kong Shanghai Houston Silicon Valley Larry Spirgel Assistant Director Division of Corporation Finance Securities and Exchange Commission London Singapore Los Angeles Tokyo Madrid Washington, D.C. Milan 100 F Street, N. E. Washington, D.C. 20549 Re: K12 Inc. Form 10-K for the Year Ended June 30, 2012 Filed September 12, 2012 File No. 001-33882 Dear Mr. Spirgel: Our client, K12 Inc. (the “Company”), acknowledges receipt of the Staff’s letter, dated February 21, 2013, with respect to the above-referenced Annual Report on Form 10-K. Per our discussion with Jonathan Groff of the Staff and Howard Polsky of the Company on February 26, 2013, the Company will respond to the Staff’s letter in a response letter to be submitted on or before March 20, 2013. 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: Ronald J. Packard, Chief Executive Officer Howard D. Polsky, General Counsel and Secretary Julia A. Thompson, Latham &Watkins LLP