SEC Comment Letter 0000000000-24-008768 to LINCOLN EDUCATIONAL SERVICES CORP (LINC) (CIK 0001286613) (LINC)
LINCOLN EDUCATIONAL SERVICES CORP (LINC) (CIK 0001286613)
Date: Aug. 1, 2024 · CIK: 0001286613 · Accession: 0000000000-24-008768
AI Filing Summary & Sentiment
File numbers found in text: 000-51371
Letter
August 1, 2024 Brian Meyers Executive Vice President, Chief Financial Officer and Treasurer Lincoln Educational Services Corporation 14 Sylvan Way, Suite A Parsippany, NJ 07054 Re:Lincoln Educational Services Corporation Form 10-K for the Fiscal Year Ended December 31, 2023 File No. 000-51371 Dear Brian Meyers: We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Trade & Services
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August 1, 2024
Brian Meyers
Executive Vice President, Chief Financial Officer and Treasurer
Lincoln Educational Services Corporation
14 Sylvan Way, Suite A
Parsippany, NJ 07054
Re:Lincoln Educational Services Corporation
Form 10-K for the Fiscal Year Ended December 31, 2023
File No. 000-51371
Dear Brian Meyers:
We have completed our review of your filings. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Trade & Services