December 16, 2014
VIA EDGAR
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 the Fiscal Year Ended December 31, 2013 |
Filed February 27, 2014 |
File No. 0-23245 |
Dear Mr. Spirgel:
Reference is made to the letter dated December 9, 2014 (the “Comment Letter”) to 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, 2013.
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 Charles Eastman of the Commission on December 12, 2014. The Company will provide a response to the Comment Letter by January 8, 2015.
Please contact me at (847) 585-2125 orrsimpson@careered.com if you have any questions.
Sincerely,
/s/ Reid E. Simpson
Reid E. Simpson
Senior Vice President and Chief Financial Officer
cc: | Scott W. Steffey |
Jeffrey D. Ayers |
Michele A. Peppers |
Michele R. Chaffee |