United States securities and exchange commission logo 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 Registration Statement on Form S-3 Filed October 6, 2020 File No. 333-249352 Dear Mr. Shaw: This is to advise you that we have not reviewed and will not review your registration statement. 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 questions. Sincerely, Division of Corporation Finance Office of Trade & Services