December 28, 2011
BY EDGAR TRANSMISSION
Mr. Larry Spirgel
Assistant Director
Division of Corporation Finance
Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549
Re: | Career Education Corporation |
Form 10-K for fiscal year ended December 31, 2010
Filed February 22, 2011
Form 10-Q for Quarterly Period ended September 30, 2011
Filed November 9, 2011
File No. 000-23245
Dear Mr. Spirgel:
Reference is made to the letter dated December 23, 2011 (the “Comment Letter”) to Michael J. Graham, Executive Vice President and Chief Financial Officer of Career Education Corporation (the “Company”) setting forth comments of the Staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) relating to the Company’s Form 10-K for the year ended December 31, 2010 and Form 10-Q for the quarterly period ended September 30, 2011.
On behalf of the Company, we hereby submit this letter to confirm the extension of the deadline for the Company’s response to the Comment Letter discussed via telephone conference with Michael Henderson of the Commission on December 27, 2011. The Company will provide a response to the Comment Letter by January 25, 2012.
Mr. Larry Spirgel
Securities and Exchange Commission
December 28, 2011
Page 2
Please contact me by telephone at (847) 585-2249 if you have any questions or concerns. Thank you for your time and consideration.
Very truly yours, |
/s/ Gail B. Rago |
Gail B. Rago |
Senior Vice President & Associate General Counsel |
cc: | Steven H. Lesnik |
Michael J. Graham
Jeffrey D. Ayers
Colleen M. O’Sullivan
Lawrence D. Levin
2