0001354488-12-003251.txt : 20121105 0001354488-12-003251.hdr.sgml : 20121105 20120615141736 ACCESSION NUMBER: 0001354488-12-003251 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20120615 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ASPEN GROUP, INC. CENTRAL INDEX KEY: 0001487198 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-EDUCATIONAL SERVICES [8200] IRS NUMBER: 271933597 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 720 SOUTH COLORADO BOULEVARD STREET 2: SUITE 1150N CITY: DENVER STATE: CO ZIP: 95765 BUSINESS PHONE: 646-450-1843 MAIL ADDRESS: STREET 1: 720 SOUTH COLORADO BOULEVARD STREET 2: SUITE 1150N CITY: DENVER STATE: CO ZIP: 95765 FORMER COMPANY: FORMER CONFORMED NAME: Elite Nutritional Brands, Inc. DATE OF NAME CHANGE: 20111011 FORMER COMPANY: FORMER CONFORMED NAME: Hidden Ladder, Inc. DATE OF NAME CHANGE: 20100315 CORRESP 1 filename1.htm aspu_corresp.htm
MICHAEL D. HARRIS  
DIRECT DIAL:
(561) 471-3507
E-MAIL ADDRESS:
mharris@nasonyeager.com
FAX NUMBER:
(561) 686-5442
 
SABADELL UNITED  BANK TOWER
1645 PALM BEACH LAKES BOULEVARD
SUITE 1200
WEST PALM BEACH, FLORIDA 33401
 


TELEPHONE (561) 686-3307   o FACSIMILE (561) 686-5442
www.nasonyeager.com


June 15, 2012


VIA EDGAR
Ms. Leigh Ann Schultz
Staff Accountant
Division of Corporation Finance
U.S. Securities and Exchange Commission
Washington, DC  20546

Dear Ms. Schultz

We are responding to the Staff’s most recent comment letter (the “Comment Letter”).  As we briefly discussed, we have advised the management of our client, Aspen Group, Inc. that it does not have the authority to write off the related party receivable without approval of the Board of Directors.  Inasmuch as Aspen Group, Inc. has scheduled a Board meeting for late June 2012, we think it is appropriate to defer responding more fully until after the Board of Directors has considered the Staff’s Comment Letter, and we have provided appropriate legal advice.

Thank you very much for your consideration.
 
 
Very truly yours,
 
     
 
NASON, YEAGER, GERSON,
WHITE & LIOCE, P.A.
 
     
  /s/ Michael D. Harris  
     
  MICHAEL D. HARRIS  

cc:  Mr. Michael Mathews (via email)
       Mr. David Garrity (via email)
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