corresp
November 17, 2008
Via EDGAR and Facsimile
Mr. Jay Knight
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
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Re: |
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Grand Canyon Education, Inc.
Registration Statement on Form S-1 (File No. 333-150876)
Registration Statement on Form 8-A |
Dear Mr. Knight:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Grand Canyon Education,
Inc. (the Company) hereby requests that the Securities and Exchange Commission (the Commission)
take appropriate action to declare effective the Companys Registration Statement on Form S-1
(Registration No. 333-150876) as of 4:00 p.m., Eastern Time, on November 19, 2008, or as soon as
reasonably practicable thereafter, or at such later time as the Company may request by telephone to
the Commission. The Company hereby authorizes David P. Lewis of DLA Piper LLP (US), counsel for
the Company, to make such request on the Companys behalf.
The Company also requests that its Registration Statement on Form 8-A, filed with the
Commission on November 14, 2008, be declared effective concurrently with the above-captioned
Registration Statement on Form S-1.
In connection with the request to declare effective the above-captioned Registration Statement
on Form S-1, the Company acknowledges that (i) should the Commission or the staff of the Commission
(the Staff), acting pursuant to delegated authority, declare this filing effective, it does not
foreclose the Commission from taking any action with respect to the filing; (ii) the action of the
Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective,
does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the
disclosure in the filing; and (iii) the Registrant may not assert the declaration of effectiveness
as a defense in any proceeding initiated by the Commission or any person under the federal
securities laws of the United States.
We request that we be notified of the effectiveness of the Registration Statement by telephone
call to David P. Lewis of DLA Piper LLP (US) at (480) 606-5126.
Please also provide a copy of the Commissions order declaring the Registration Statement
effective to David P. Lewis via facsimile at (480) 606-5526 and via mail to DLA Piper LLP (US),
Attn: David P. Lewis, 2415 East Camelback Road, Suite 700, Phoenix, Arizona 85016.
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Very truly yours,
Grand Canyon Education, Inc.
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By: |
/s/ Daniel E. Bachus
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Daniel E. Bachus |
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Chief Financial Officer |
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