SEC Comment Letter for Grand Canyon Education, Inc. (LOPE) (CIK 0001434588) (LOPE) — Oct 13, 2022
Grand Canyon Education, Inc. (LOPE) (CIK 0001434588)
Date: Oct. 13, 2022 · CIK: 0001434588 · Accession: 0000000000-22-011289
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File numbers found in text: 001-34211
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United States securities and exchange commission logo
October 13, 2022
Daniel Bachus
Chief Financial Officer
Grand Canyon Education, Inc.
2600 W. Camelback Road
Phoenix AZ 85017
Re:Grand Canyon Education, Inc.
Form 10-K for Fiscal Year Ended December 31, 2021
Filed February 16, 2022
File No. 001-34211
Dear Daniel Bachus:
We have completed our review of your filing. 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