William P. O’Neill	555 Eleventh Street, N.W., Suite 1000
(202) 637-2275	Washington, D.C. 20004-1304
william.o’neill@lw.com	Tel: +1.202.637.2200 Fax: +1.202.637.2201
	www.lw.com
	FIRM / AFFILIATE OFFICES
	Abu Dhabi	Moscow
	Barcelona	Munich
	Beijing	New Jersey
	Boston	New York
	Brussels	Orange County
	Chicago	Paris
	Doha	Riyadh
	Dubai	Rome
	Frankfurt	San Diego
	Hamburg	San Francisco
	Hong Kong	Shanghai
	Houston	Silicon Valley
	London	Singapore
	Los Angeles	Tokyo
	Madrid	Washington, D.C.
	Milan

March 12, 2014

VIA EDGAR AND HAND DELIVERY

Larry Spirgel

Assistant Director

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N. E.

Washington, D.C. 20549

Re:K12, Inc.

Form 10-K for the Year Ended June 30, 2013

Filed August 29, 2013

Form 10-Q for the Quarter Ended December 31, 2013

Filed February 4, 2014

File No. 001-33883

Dear Mr. Spirgel:

Our client, K12, Inc. (the “Company”), acknowledges receipt of the Staff’s letter, dated March 4, 2014, with respect to the above-referenced Annual Report on Form 10-K and Quarterly Report on Form 10-Q.  Per my discussion with Kathleen Krebs, Securities and Exchange Commission Special Counsel on March 11, 2014, the Company will respond to the Staff’s letter in a response letter to be submitted on or before March 28, 2014.

If you have any questions, please contact me at (202) 637-2275.

Very truly yours,

/s/ William P. O’Neill

William P. O’Neill

of LATHAM & WATKINS LLP

cc:Kathleen Krebs, Securities and Exchange Commission Special Counsel

Nathaniel A. Davis, Chairman and Chief Executive Officer

Howard D. Polsky, General Counsel and Secretary

Julia A. Thompson, Latham & Watkins LLP