CORRESP 1 filename1.htm

 

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

 

 

 

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May 30, 2014

 

VIA EDGAR

 

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 May 22, 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 May 30, 2014, the Company will respond to the Staff’s letter in a response letter to be submitted on or before June 18, 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