<SEC-DOCUMENT>0001164691-14-000133-index.html : 20140624
<SEC-HEADER>0001164691-14-000133.hdr.sgml : 20140624
<ACCEPTANCE-DATETIME>20140613142446
ACCESSION NUMBER:		0001164691-14-000133
CONFORMED SUBMISSION TYPE:	SC 13G/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20140613
DATE AS OF CHANGE:		20140613

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LINCOLN EDUCATIONAL SERVICES CORP
		CENTRAL INDEX KEY:			0001286613
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-EDUCATIONAL SERVICES [8200]
		IRS NUMBER:				571150621
		STATE OF INCORPORATION:			NJ
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13G/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-81262
		FILM NUMBER:		14909785

	BUSINESS ADDRESS:	
		STREET 1:		200 EXECUTIVE DRIVE
		CITY:			WEST ORANGE
		STATE:			NJ
		ZIP:			07052
		BUSINESS PHONE:		9737369340

	MAIL ADDRESS:	
		STREET 1:		200 EXECUTIVE DRIVE
		CITY:			WEST ORANGE
		STATE:			NJ
		ZIP:			07052

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WHV Investment Management, Inc.
		CENTRAL INDEX KEY:			0000105692
		IRS NUMBER:				911631301
		STATE OF INCORPORATION:			WA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13G/A

	BUSINESS ADDRESS:	
		STREET 1:		301 BATTERY STREET
		STREET 2:		SUITE 400
		CITY:			SAN FRANCISCO
		STATE:			CA
		ZIP:			94111
		BUSINESS PHONE:		(415) 288-6113

	MAIL ADDRESS:	
		STREET 1:		301 BATTERY STREET
		STREET 2:		SUITE 400
		CITY:			SAN FRANCISCO
		STATE:			CA
		ZIP:			94111

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WENTWORTH HAUSER & VIOLICH
		DATE OF NAME CHANGE:	19990407

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TURRELL & DAHL
		DATE OF NAME CHANGE:	19820322

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TURRELL DAHL & BELDEN
		DATE OF NAME CHANGE:	19690909
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13G/A
<SEQUENCE>1
<FILENAME>WHV13GAlinc05.31.2014.txt
<DESCRIPTION>WHV 13GA LINC 05.31.2014
<TEXT>
Document 1 - file: WHV13GAlinc05.31.2014.txt

</DOCUMENT>
</SEC-DOCUMENT>