Exhibit

We consent to the incorporation by reference in this Registration Statement on Form S-8 of our report dated March 12, 2019, relating to the consolidated financial statements of Bridgepoint Education, Inc. and subsidiaries (the “Company”) (which report expresses an unqualified opinion and includes an explanatory paragraph relating to the manner in which it accounts for revenues from contracts with customers), and of our report dated March 12, 2019 relating to internal control over financial reporting (which report expresses an adverse opinion on the effectiveness of the Company's internal control over financial reporting because of material weaknesses) appearing in the Annual Report on Form 10-K of the Company for the year ended December 31, 2018.