Lincoln Educational Services Corporation
13 Sylvan Way, Suite A
Parsippany, New Jersey 07054
December 19, 2024
VIA EDGAR TRANSMISSION
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Ms. Cara Wirth
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Lincoln Educational Services Corporation
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Registration Statement on Form S-3
Filed December 12, 2024
File No. 333-283768
REQUEST FOR ACCELERATION OF EFFECTIVENESS
Dear Ms. Wirth and Members of the Staff:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Lincoln Educational Services Corporation (the “Company”) hereby
requests that the effective date of the above-referenced Registration Statement on Form S-3 (File No. 333-283768) (the “Registration Statement”) be accelerated so that the Registration Statement will become effective at 4:00 p.m., Eastern Time, on
Friday, December 20, 2024 or as soon as practicable thereafter.
Please contact our counsel, Michele Vaillant at McCarter & English, LLP, at (973) 639-2011 or by email to mvaillant@mccarter.com with any questions.
Thank you for your prompt attention to this matter.
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Very truly yours,
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/s/ Brian K. Meyers
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Brian K. Meyers
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Executive Vice President and Chief Financial Officer
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| cc: |
Michele Vaillant, Esq., McCarter & English, LLP
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Howard Berkower, Esq., McCarter & English, LLP