SEC Comment Letter for LINCOLN EDUCATIONAL SERVICES CORP (LINC) (CIK 0001286613) (LINC) — Dec 18, 2024
LINCOLN EDUCATIONAL SERVICES CORP (LINC) (CIK 0001286613)
Date: Dec. 18, 2024 · CIK: 0001286613 · Accession: 0000000000-24-013964
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-283768
Letter
December 18, 2024 Brian K. Meyers Executive Vice President, Chief Financial Officer and Treasurer Lincoln Educational Services Corp 14 Sylvan Way, Suite A Parsippany, NJ 07054 Re:Lincoln Educational Services Corp Registration Statement on Form S-3 Filed December 12, 2024 File No. 333-283768 Dear Brian K. Meyers: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Cara Wirth at 202-551-7127 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc:Michele F. Vaillant, Esq.
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December 18, 2024
Brian K. Meyers
Executive Vice President, Chief Financial Officer and Treasurer
Lincoln Educational Services Corp
14 Sylvan Way, Suite A
Parsippany, NJ 07054
Re:Lincoln Educational Services Corp
Registration Statement on Form S-3
Filed December 12, 2024
File No. 333-283768
Dear Brian K. Meyers:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Cara Wirth at 202-551-7127 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:Michele F. Vaillant, Esq.