-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, WjjlXKPv634NP3io5VtFQfanR2dM1tOjI5tWtNMx1EhYLkyq3XOl2ga2PHKAwdNu UFePIS4gqK7nStpqE0uQKQ== 0000000000-06-014276.txt : 20061108 0000000000-06-014276.hdr.sgml : 20061108 20060324145646 ACCESSION NUMBER: 0000000000-06-014276 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060324 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: LEARNING TREE INTERNATIONAL INC CENTRAL INDEX KEY: 0001002037 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-EDUCATIONAL SERVICES [8200] IRS NUMBER: 953133814 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 400 NORTH CONTINENTAL BOULEVARD STREET 2: SUITE 200 CITY: EL SEGUNDO STATE: CA ZIP: 90245 BUSINESS PHONE: 3104179700 MAIL ADDRESS: STREET 1: 400 NORTH CONTINENTAL BOULEVARD STREET 2: SUITE 200 CITY: EL SEGUNDO STATE: CA ZIP: 90245 PUBLIC REFERENCE ACCESSION NUMBER: 0001193125-06-006359 LETTER 1 filename1.txt Mail Stop 3720 March 24, 2006 Mr. Lemoyne T. Zacherl Chief Financial Officer Learning Tree International, Inc. 400 North Continental Boulevard El Segundo, CA 90245 Re: Learning Tree International, Inc. Form 10-K for Fiscal Year Ended September 30, 2005 Filed January 13, 2006 Form 10-Q for Fiscal Quarter Ended December 31, 2005 File No. 0-27248 Dear Mr. Zacherl: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. Sincerely, /s/ Kyle Moffatt for Larry Spirgel Assistant Director ?? ?? ?? ?? Mr. Robin N. Dickson Harmonic Inc. Page 1 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE -----END PRIVACY-ENHANCED MESSAGE-----