0001193125-13-081892.txt : 20130923 0001193125-13-081892.hdr.sgml : 20130923 20130228070145 ACCESSION NUMBER: 0001193125-13-081892 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20130228 FILER: COMPANY DATA: COMPANY CONFORMED NAME: K12 INC CENTRAL INDEX KEY: 0001157408 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-EDUCATIONAL SERVICES [8200] IRS NUMBER: 954774688 STATE OF INCORPORATION: DE FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2300 CORPORATE PARK DRIVE STREET 2: SUITE 200 CITY: HERNDON STATE: VA ZIP: 20171 BUSINESS PHONE: 7034837000 MAIL ADDRESS: STREET 1: 2300 CORPORATE PARK DRIVE STREET 2: SUITE 200 CITY: HERNDON STATE: VA ZIP: 20171 CORRESP 1 filename1.htm Correspondence
  

555 Eleventh Street, N.W., Suite 1000

Washington, D.C. 20004-1304

Tel: +1.202.637.2200 Fax: +1.202.637.2201

www.lw.com

 

LOGO    FIRM / AFFILIATE OFFICES
   Abu Dhabi   Moscow
   Barcelona   Munich
   Beijing   New Jersey
   Boston   New York
   Brussels   Orange County
   Chicago   Paris
February 28, 2013    Doha   Riyadh
   Dubai   Rome
   Frankfurt   San Diego
   Hamburg   San Francisco
VIA EDGAR AND HAND DELIVERY    Hong Kong   Shanghai
   Houston   Silicon Valley

Larry Spirgel

Assistant Director

Division of Corporation Finance

Securities and Exchange Commission

   London   Singapore
   Los Angeles   Tokyo
   Madrid   Washington, D.C.
   Milan  

100 F Street, N. E.

Washington, D.C. 20549

 

  Re: K12 Inc.

Form 10-K for the Year Ended June 30, 2012

Filed September 12, 2012

File No. 001-33882

Dear Mr. Spirgel:

Our client, K12 Inc. (the “Company”), acknowledges receipt of the Staff’s letter, dated February 21, 2013, with respect to the above-referenced Annual Report on Form 10-K. Per our discussion with Jonathan Groff of the Staff and Howard Polsky of the Company on February 26, 2013, the Company will respond to the Staff’s letter in a response letter to be submitted on or before March 20, 2013.

If you have any questions, please contact me at (202) 637-2275.

 

Very truly yours,

/s/ William P. O’Neill

 

William P. O’Neill

of LATHAM & WATKINS LLP

 

cc:    Ronald J. Packard, Chief Executive Officer
   Howard D. Polsky, General Counsel and Secretary
   Julia A. Thompson, Latham &Watkins LLP
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