<SEC-DOCUMENT>0000922475-14-000040-index.html : 20141120
<SEC-HEADER>0000922475-14-000040.hdr.sgml : 20141120
<ACCEPTANCE-DATETIME>20141120161911
ACCESSION NUMBER:		0000922475-14-000040
CONFORMED SUBMISSION TYPE:	8-K/A
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20141117
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20141120
DATE AS OF CHANGE:		20141120

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ITT EDUCATIONAL SERVICES INC
		CENTRAL INDEX KEY:			0000922475
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-EDUCATIONAL SERVICES [8200]
		IRS NUMBER:				362061311
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-13144
		FILM NUMBER:		141239260

	BUSINESS ADDRESS:	
		STREET 1:		13000 NORTH MERIDIAN
		CITY:			CARMEL
		STATE:			IN
		ZIP:			46032-1404
		BUSINESS PHONE:		317 706 9200

	MAIL ADDRESS:	
		STREET 1:		13000 NORTH MERIDIAN STREET
		STREET 2:		-
		CITY:			CARMEL
		STATE:			IN
		ZIP:			46032-1404
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K/A
<SEQUENCE>1
<FILENAME>form8_ka.htm
<DESCRIPTION>FORM 8-K/A
<TEXT>
Document 1 - file: form8_ka.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>exhibit16_1.htm
<DESCRIPTION>EXHIBIT 16.1
<TEXT>
Document 2 - file: exhibit16_1.htm

</DOCUMENT>
</SEC-DOCUMENT>