Correspondence 0001140361-24-049959 from LINCOLN EDUCATIONAL SERVICES CORP (LINC) (CIK 0001286613) (LINC)
LINCOLN EDUCATIONAL SERVICES CORP (LINC) (CIK 0001286613)
Date: Dec. 19, 2024 · CIK: 0001286613 · Accession: 0001140361-24-049959
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-283768
Letter
VIA EDGAR TRANSMISSION Division of Corporation Finance Attention: Ms. Cara Wirth Registration Statement on Form S-3 Filed December 12, 2024 File No. 333-283768 REQUEST FOR ACCELERATION OF EFFECTIVENESS
Dear Ms. Wirth and Members of the Staff:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Lincoln Educational Services Corporation (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement on Form S-3 (File No. 333-283768) (the “Registration Statement”) be accelerated so that the Registration Statement will become effective at 4:00 p.m., Eastern Time, on Friday, December 20, 2024 or as soon as practicable thereafter.
Please contact our counsel, Michele Vaillant at McCarter & English, LLP, at (973) 639-2011 or by email to mvaillant@mccarter.com with any questions.
Thank you for your prompt attention to this matter.
Very truly yours,
/s/ Brian K. Meyers
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Lincoln Educational Services Corporation
13 Sylvan Way, Suite A
Parsippany, New Jersey 07054
December 19, 2024
VIA EDGAR TRANSMISSION
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Ms. Cara Wirth
Re:
Lincoln Educational Services Corporation
Registration Statement on Form S-3
Filed December 12, 2024
File No. 333-283768
REQUEST FOR ACCELERATION OF EFFECTIVENESS
Dear Ms. Wirth and Members of the Staff:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Lincoln Educational Services Corporation (the “Company”) hereby
requests that the effective date of the above-referenced Registration Statement on Form S-3 (File No. 333-283768) (the “Registration Statement”) be accelerated so that the Registration Statement will become effective at 4:00 p.m., Eastern Time, on
Friday, December 20, 2024 or as soon as practicable thereafter.
Please contact our counsel, Michele Vaillant at McCarter & English, LLP, at (973) 639-2011 or by email to mvaillant@mccarter.com with any questions.
Thank you for your prompt attention to this matter.
Very truly yours,
/s/ Brian K. Meyers
Brian K. Meyers
Executive Vice President and Chief Financial Officer
cc:
Michele Vaillant, Esq., McCarter & English, LLP
Howard Berkower, Esq., McCarter & English, LLP