SEC Company Response from LINCOLN EDUCATIONAL SERVICES CORP (LINC) (CIK 0001286613) (LINC) — Oct 15, 2020
LINCOLN EDUCATIONAL SERVICES CORP (LINC) (CIK 0001286613)
Date: Oct. 15, 2020 · CIK: 0001286613 · Accession: 0001019056-20-000532
AI Filing Summary & Sentiment
File numbers found in text: 333-248506
Letter
VIA EDGAR SUBMISSION Division of Corporation Finance Attention Mr. Scott Anderegg Re: Lincoln Educational Services Corporation Registration Statement on Form S-3/A (File No. 333-248506) Request for Acceleration of Effectiveness
Dear Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Lincoln Educational Services Corporation (the “Company”) hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form S-3/A, as amended by Amendment No. 1 (File No. 333-248506) (the “Registration Statement”), so that the Registration Statement may become effective at 4:00 p.m., Eastern Time, on October 16, 2020, or as soon thereafter as practicable.
The Company hereby authorizes its counsel, Michele F. Vaillant of McCarter & English, LLP to orally modify or withdraw this request for acceleration.
Once the Registration Statement has been declared effective, please orally confirm effectiveness by advising our counsel, Ms. Vaillant, at (973) 639-2011.
Very Truly
Yours,
Brian Meyers
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Lincoln Educational Services Corporation
200 Executive Drive #340
West Orange, New Jersey 07052
October 15, 2020
VIA EDGAR SUBMISSION
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention Mr. Scott Anderegg
Re:
Lincoln
Educational Services Corporation
Registration Statement
on Form S-3/A (File No. 333-248506)
Request for Acceleration of Effectiveness
Dear Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Lincoln Educational Services Corporation (the “Company”) hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form S-3/A, as amended by Amendment No. 1 (File No. 333-248506) (the “Registration Statement”), so that the Registration Statement may become effective at 4:00 p.m., Eastern Time, on October 16, 2020, or as soon thereafter as practicable.
The Company hereby authorizes its counsel, Michele F. Vaillant of McCarter & English, LLP to orally modify or withdraw this request for acceleration.
Once the Registration Statement has been declared effective, please orally confirm effectiveness by advising our counsel, Ms. Vaillant, at (973) 639-2011.
Very Truly
Yours,
Brian Meyers
Chief Financial Officer
cc:
Michele Vaillant, Esq., McCarter & English, LLP
Howard Berkower, Esq., McCarter & English, LLP