EXHIBIT 32

                                  CERTIFICATION

                    PURSUANT TO 18 U.S.C. 1350 AS ADOPTED BY
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

        Each of the undersigned, David F. Carney, Chairman and Chief Executive
Officer of Lincoln Educational Services Corporation (the "Company"), and Cesar
Ribeiro, Chief Financial Officer of the Company, has executed this certification
in connection with the filing with the Securities and Exchange Commission of the
Company's Quarterly Report on Form 10-Q for the fiscal quarter ended March 31,
2006 (the "Report"). Each of the undersigned hereby certifies that, to his
knowledge:

        1. The Report fully complies with the requirements of Section 13(a) or
15(d) of the Securities Exchange Act of 1934; and

        2. The information contained in the Report fairly presents, in all
material respects, the financial condition and results of operations of the
Company.

Date:    May 12, 2006


/S/ DAVID F. CARNEY
-------------------
David F. Carney
Chairman & Chief Executive Officer


/S/ CESAR RIBEIRO
-------------------
Cesar Ribeiro
Chief Financial Officer