-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, Gs6A3k/JQReeZuK/xfkRQwALIbj+4imnqVO4OLVNzeHRMny+Z8C7SsQSH1Kh2IpF vD9l1M7L6cPxrmu18yudQg== 0000730464-09-000010.txt : 20090723 0000730464-09-000010.hdr.sgml : 20090723 20090514145102 ACCESSION NUMBER: 0000730464-09-000010 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090514 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DEVRY INC CENTRAL INDEX KEY: 0000730464 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-EDUCATIONAL SERVICES [8200] IRS NUMBER: 363150143 STATE OF INCORPORATION: DE FISCAL YEAR END: 0811 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE TOWER LN STREET 2: SUITE 1000 CITY: OAKBROOK TERRACE STATE: IL ZIP: 60181 BUSINESS PHONE: 6305717700 MAIL ADDRESS: STREET 1: ONE TOWER LANE CITY: OAKBROOK STATE: IL ZIP: 60181 CORRESP 1 filename1.htm correspondence5-14.htm

 
May 14, 2009
 
Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 3720
100 F Street, N.E.
Washington, D.C. 20549
Attention: Larry Spirgel, Assistant Director

 
Re:
  
DeVry, Inc.
Form 10-K for the fiscal year ended June 30, 2008
Filed August 27, 2008
File No. 001-13988
 
Dear Mr. Spirgel:

We have received your comment letter dated May 5, 2009, concerning the above referenced Form 10-K.  The comment letter asks for our written response within 10 business days or to tell you when we will provide you with our response.  Per the telephone conversation this week among Ajay Koduri, Attorney-Adviser – Securities and Exchange Commission, and Patrick Unzicker, Vice President & Controller - DeVry, we are respectfully requesting an extension of an additional five business days to complete our response, incorporate feedback received from the Staff from a conference call held on May 14, and allow for the appropriate amount of time and resources, including completion of a review process with DeVry senior management and the respective Audit and Compensation Committees of its Board of Directors.  We intend to provide our responses to the comment letter by no later than May 26, 2009.

DeVry, Inc. (“DeVry”) hereby represents that:
 
·
DeVry is responsible for the adequacy and accuracy of the disclosure in the filings;
 
·
Staff comments or changes to disclosure in response to staff comments do not foreclose the U.S. Securities and Exchange Commission (the “Commission”) from taking any action with respect to the filings; and
 
·
DeVry may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.


 
We appreciate the staff’s consideration of this request and look forward to the opportunity to work with you.  If you have questions regarding the information set forth herein, please telephone Patrick Unzicker at (630)706-3527.  Patrick’s fax number is (630) 382-2936.

Sincerely,


/s/ Richard M. Gunst
Richard M. Gunst
Senior Vice President and Chief Financial Officer

 

 
 
 

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