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                 October 13, 2020

       Scott M. Shaw
       Chief Executive Officer
       Lincoln Educational Services Corp
       200 Executive Drive, Suite 340
       West Orange, New Jersey 07052

                                                        Re: Lincoln Educational
Services Corp
Statement on Form S-3
                                                            Filed October 6,
                                                            File No. 333-249352

       Dear Mr. Shaw:

              This is to advise you that we have not reviewed and will not
review your registration

               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 Scott Anderegg at 202-551-3342 or Mara Ransom
202-551-3264 with any


                 Division of Corporation Finance

                 Office of Trade & Services