Exhibit 21.1

Subsidiaries of the Company

The following is a list of Lincoln Educational Services Corporation’s subsidiaries as of December 31, 2013:

Name	Jurisdiction
Lincoln Technical Institute, Inc. (wholly owned)	New Jersey
New England Acquisition LLC (wholly owned through Lincoln Technical Institute, Inc.)	Delaware
Southwestern Acquisition LLC (wholly owned through Lincoln Technical Institute, Inc.)	Delaware
Nashville Acquisition, LLC (wholly owned through Lincoln Technical Institute, Inc.)	Delaware
Euphoria Acquisition, LLC (wholly owned through Lincoln Technical Institute, Inc.)	Delaware
New England Institute of Technology at Palm Beach, Inc. (wholly owned through Lincoln Technical Institute, Inc.)	Florida
LTI Holdings, LLC (wholly owned through Lincoln Technical Institute, Inc.)	Colorado
LCT Acquisition, LLC (wholly owned through Lincoln Technical Institute, Inc.)	Delaware
NN Acquisition, LLC (wholly owned through Lincoln Technical Institute, Inc.)	Delaware