0001354488-12-004429.txt : 20121105 0001354488-12-004429.hdr.sgml : 20121105 20120820164141 ACCESSION NUMBER: 0001354488-12-004429 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20120820 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   NASON YEAGER GERSON    
DIRECT DIAL:
       (561) 471-3507
E-MAIL ADDRESS:
mharris@nasonyeager.com
   WHITE&LIOCE, P.A.    FAX NUMBER:
       (561) 686-5442
     ATTORNEYS AT LAW    
         
 
SABADELL UNITED BANK TOWER
1645 PALM BEACH LAKES BOULEVARD
SUITE 1200
WEST PALM BEACH, FLORIDA 33401

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

 
August 20, 2012

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

Re:           Aspen Group, Inc.

Dear Ms. Schultz:

On August 16, 2012, the Board of Directors of Aspen Group, Inc. (the “Company”) held a meeting to discuss the propriety of the Company carrying the loan receivable from Higher Education Management Group, Inc. as an asset on its balance sheet.  After considering management’s recommendation, the Board approved restating its consolidated financial statements contained in the Company’s Form 10-Q for the quarters ended March 31, 2012 and 2011 and its consolidated financial statements contained in the Company’s Form 8-K for the years ended December 31, 2011 and 2010 (the “Financial Statements”).  On the date hereof, the Company filed amendments to the Financial Statements on a Form 10-Q/A and Form 8-K/A.

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)
       Mr. David Hexter (via email)
       Mr. Scott Salberg, CPA (via email)