August 1, 2024 Brian Meyers Executive Vice President, Chief Financial Officer and Treasurer Lincoln Educational Services Corporation 14 Sylvan Way, Suite A Parsippany, NJ 07054 Re: Lincoln Educational Services Corporation Form 10-K for the Fiscal Year Ended December 31, 2023 File No. 000-51371 Dear Brian Meyers: 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