0000000000-22-010488.txt : 20221110 0000000000-22-010488.hdr.sgml : 20221110 20220923073008 ACCESSION NUMBER: 0000000000-22-010488 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20220923 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Grand Canyon Education, Inc. CENTRAL INDEX KEY: 0001434588 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-EDUCATIONAL SERVICES [8200] IRS NUMBER: 203356009 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 2600 W. CAMELBACK ROAD CITY: PHOENIX STATE: AZ ZIP: 85017 BUSINESS PHONE: 602-247-4400 MAIL ADDRESS: STREET 1: 2600 W. CAMELBACK ROAD CITY: PHOENIX STATE: AZ ZIP: 85017 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]#;VQO7!E+UA/8FIE8W0O5VED=&@@,30R."],96YG=&@@,S8U+T)I='-097)# M;VUP;VYE;G0@.#X^7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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Camelback Road Phoenix AZ 85017 Re: Grand Canyon Education, Inc. Form 10-K for Fiscal Year Ended December 31, 2021 Form 8-K Furnished August 4, 2022 Response dated September 9, 2022 File No. 001-34211 Dear Mr. Bachus: We have reviewed your September 9, 2022 response to our comment letter and have the following comment. Our comment, ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our August 26, 2022 letter. Response dated September 9, 2022 Form 8-K Furnished August 4, 2022 Exhibit 99.1 2022 Outlook, page 7 1. Your proposed narrative description of the calculation of the non-GAAP measures "as adjusted operating margin" and "as adjusted diluted EPS" does not appear to provide investors with enough information to reconcile to the comparable GAAP measures without unreasonable effort. In this regard, please consider providing a schedule for the reconciliation. Daniel Bachus Grand Canyon Education, Inc. September 22, 2022 Page 2 You may contact Patrick Kuhn at (202) 551-3308 or Doug Jones at (202) 551-3309 with any questions. FirstName LastNameDaniel Bachus Sincerely, Comapany NameGrand Canyon Education, Inc. Division of Corporation Finance September 22, 2022 Page 2 Office of Trade & Services FirstName LastName