0001193125-14-443613.txt : 20150302 0001193125-14-443613.hdr.sgml : 20150302 20141216134338 ACCESSION NUMBER: 0001193125-14-443613 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20141216 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CAREER EDUCATION CORP CENTRAL INDEX KEY: 0001046568 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-EDUCATIONAL SERVICES [8200] IRS NUMBER: 363932190 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 231 N. MARTINGALE ROAD CITY: SCHAUMBURG STATE: IL ZIP: 60173 BUSINESS PHONE: 8477813600 MAIL ADDRESS: STREET 1: 231 N. MARTINGALE ROAD CITY: SCHAUMBURG STATE: IL ZIP: 60173 CORRESP 1 filename1.htm CORRESP

LOGO

December 16, 2014

VIA EDGAR

Mr. Larry Spirgel

Assistant Director

Division of Corporation Finance

Securities and Exchange Commission

100 F. Street, N.E.

Washington, D.C. 20549

 

  Re: Career Education Corporation
    Form 10-K for the Fiscal Year Ended December 31, 2013
    Filed February 27, 2014
    File No. 0-23245

Dear Mr. Spirgel:

Reference is made to the letter dated December 9, 2014 (the “Comment Letter”) to Career Education Corporation (the “Company”) setting forth comments of the Staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) relating to the Company’s Form 10-K for the year ended December 31, 2013.

On behalf of the Company, we hereby submit this letter to confirm the extension of the deadline for the Company’s response to the Comment Letter discussed via telephone conference with Charles Eastman of the Commission on December 12, 2014. The Company will provide a response to the Comment Letter by January 8, 2015.

Please contact me at (847) 585-2125 or rsimpson@careered.com if you have any questions.

Sincerely,

/s/ Reid E. Simpson

Reid E. Simpson

Senior Vice President and Chief Financial Officer

 

cc: Scott W. Steffey
  Jeffrey D. Ayers
  Michele A. Peppers
  Michele R. Chaffee
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