July 2,
2009
VIA
EDGAR
Securities
and Exchange Commission
100 F
Street, N.E.
Washington,
D.C. 20549
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Attention:
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Larry
Spirgel, Assistant Director
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|
|
Sharon
Virga, Senior Staff Accountant
Dean
Suehiro, Senior Staff Accountant
Scott
Hodgdon, Attorney-Advisor
Kathleen
Krebs, Special Counsel
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| RE: |
Lincoln Educational Services
Corporation
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|
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Form 10-K for the year ended
December 31, 2008
Filed
March 13, 2009
File
No. 000-51371
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Ladies
and Gentlemen:
Lincoln
Educational Services Corporation (the “Company”) hereby advises the staff of the
Securities and Exchange Commission (the “Staff”) that the Company has received
the Staff’s letter dated June 25, 2009 (the “Comment Letter”), regarding the
Commission’s review of the Company’s Annual Report on Form 10-K for its fiscal
year ended December 31, 2008. The Comment Letter indicates that the Company must
respond within 10 business days from the date thereof, or inform the Staff of
when the Company would provide a response. As discussed on July 1, 2009 with Ms.
Virga of the Staff, the Company respectfully requests until July 24, 2009 to
respond to the Comment Letter. Ms. Virga indicated to me that the Staff would be
willing to grant this extension and requested that the Company file this letter
confirming the request for an extension with the Commission via EDGAR. The
Company is committed to responding to the Comment Letter promptly and will
provide a response to the Staff no later than July 24, 2009.
Should
you have any questions regarding the Company’s request, please do not hesitate
to contact me at (973) 736-9340.
Thank you
for your courtesy and cooperation in this matter.
Sincerely,
LINCOLN
EDUCATIONAL SERVICES CORPORATION
| By: | /s/ Cesar Ribeiro | |
| Name: | Cesar Ribeiro | |
| Title: | Senior Vice President, Chief Financial Officer and Treasurer |