SEC Comment Letter for Grand Canyon Education, Inc. (LOPE) (CIK 0001434588) (LOPE) — Jun 4, 2020
Grand Canyon Education, Inc. (LOPE) (CIK 0001434588)
Date: June 4, 2020 · CIK: 0001434588 · Accession: 0000000000-20-005004
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File numbers found in text: 001-34211
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United States securities and exchange commission logo
June 4, 2020
Daniel E. Bachus
Chief Financial Officer
Grand Canyon Education, Inc.
2600 W. Camelback Road
Phoenix, Arizona 85017
Re:Grand Canyon Education, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2019
Filed February 20, 2020
Form 10-Q for the Interim Period Ended March 31, 2020
Filed May 7, 2020
File No. 001-34211
Dear Mr. Bachus:
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