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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 Staffs 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 Staffs 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. ONeill
William P. ONeill 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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