OTHER INFORMATION
−Removed: During the three months ended March 31, 2024, none of the Company’s directors or officers (as defined in Rule 16a-1(f) of the Exchange Act) adopted ,
−Removed: terminated or modified a “Rule 10b5-1 trading arrangement” or “non-Rule 10b5-1 trading arrangement” (as such terms are
−Removed: defined in Item 408 of Regulation S-K).
−Removed: Amended and Restated Certificate of Incorporation of the Company (incorporated by reference to the Company’s Registration Statement on Form S-1/A (Registration No.
+Added: During the six months ended June 30, 2024, none of the Company’s directors or officers (as defined in Rule 16a-1(f) of the Exchange Act) adopted , terminated or modified a “Rule 10b5-1
+Added: trading arrangement” or “non-Rule 10b5-1 trading arrangement” (as such terms are defined in Item 408 of Regulation S-K).
+Added: Amended and Restated Certificate of Incorporation of the Company (incorporated by reference to the Company’s Registration Statement on Form S-1/A (Registration
333-123644) filed June 7, 2005.
−Removed: Certificate of Amendment, dated November 14, 2019, to the Amended and Restated Certificate of Incorporation of the Company (incorporated by reference to Exhibit 3.2 of the Company’s Registration Statement on
−Removed: Form S-3 filed October 6, 2020).
+Added: Certificate of Amendment, dated November 14, 2019, to the Amended and Restated Certificate of Incorporation of the Company (incorporated by reference to Exhibit
+Added: 3.2 of the Company’s Registration Statement on Form S-3 filed October 6, 2020).
Bylaws of the Company as amended on March 8, 2019 (incorporated by reference to Exhibit 3.1 of the Company’s Form 8-K filed April 30, 2020).
−Removed: Lincoln Educational Services Corporation 2020 Long-Term Incentive Plan (as amended) (incorporated by reference to Exhibit 4.3 of the Company’s
−Removed: Registration Statement on Form S-8 filed February 16, 2024).
−Removed: Credit Agreement dated as of February 16, 2024 among Lincoln Educational Services Corporation and its subsidiaries and Fifth Third Bank, National
−Removed: Association (incorporated by reference to Exhibit 10.1 of the Company’s Current Report on Form 8-K filed February 23, 2024).
+Added: Amendment to Credit Agreement, dated July 18, 2024, between Lincoln Educational Services Corporation and Fifth Third Bank, National Association (incorporated by
+Added: reference to Exhibit 10.1 of the Company’s Current Report on Form 8-K filed July 23, 2024).
Certification of Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
2 unchanged sentences
1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
−Removed: The following financial statements from the Company’s 10-Q for the quarter ended March 31, 2024, formatted in Inline eXtensible Business Reporting Language (“iXBRL”):
−Removed: (i) Condensed Consolidated Balance Sheets, (ii) Condensed Consolidated
−Removed: Statements of Operations, (iii) Condensed Consolidated Statements of Comprehensive (Loss) Income, (iv) Condensed Consolidated Statements of Changes in Stockholders’ Equity, (v) Condensed Consolidated Statements of Cash Flows and (vi) the
−Removed: Notes to Condensed Consolidated Financial Statements, tagged as blocks of text and in detail.
+Added: The following financial statements from the Company’s 10-Q for the quarter ended June 30, 2024, formatted in Inline eXtensible Business Reporting Language (“iXBRL”):
+Added: (i) Condensed
+Added: Consolidated Balance Sheets, (ii) Condensed Consolidated Statements of Operations, (iii) Condensed Consolidated Statements of Comprehensive (Loss) Income, (iv) Condensed Consolidated Statements of Changes in Stockholders’ Equity, (v)
+Added: Condensed Consolidated Statements of Cash Flows and (vi) the Notes to Condensed Consolidated Financial Statements, tagged as blocks of text and in detail.
Cover Page Interactive Data File (formatted as iXBRL and contained in Exhibit 101).
1 unchanged sentence
Furnished herewith.
−Removed: This exhibit will not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liability of that section.
−Removed: Such exhibit shall not be deemed incorporated into any filing under the Securities Act of 1933, as amended, or the Securities Exchange Act of 1934, as amended.
−Removed: Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
+Added: This exhibit will not be deemed “filed” for purposes of Section
+Added: 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liability of that section.
+Added: Such exhibit shall not be deemed incorporated into any filing under the Securities Act of 1933, as amended, or the Securities
+Added: Exchange Act of 1934, as amended.
+Added: Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the
+Added: undersigned hereunto duly authorized.
LINCOLN EDUCATIONAL SERVICES CORPORATION
+Added: August 8, 2024
/s/ Brian Meyers
1 unchanged sentence
Exhibit Index
−Removed: Amended and Restated Certificate of Incorporation of the Company (incorporated by reference to the Company’s Registration Statement on Form S-1/A (Registration No.
+Added: Amended and Restated Certificate of Incorporation of the Company (incorporated by reference to the Company’s Registration Statement on Form S-1/A (Registration
333-123644) filed June 7, 2005.
−Removed: Certificate of Amendment, dated November 14, 2019, to the Amended and Restated Certificate of Incorporation of the Company (incorporated by reference to Exhibit 3.2 of the Company’s Registration Statement on
−Removed: Form S-3 filed October 6, 2020).
+Added: Certificate of Amendment, dated November 14, 2019, to the Amended and Restated Certificate of Incorporation of the Company (incorporated by reference to Exhibit
+Added: 3.2 of the Company’s Registration Statement on Form S-3 filed October 6, 2020).
Bylaws of the Company as amended on March 8, 2019 (incorporated by reference to Exhibit 3.1 of the Company’s Form 8-K filed April 30, 2020).
−Removed: Lincoln Educational Services Corporation 2020 Long-Term Incentive Plan (as amended) (incorporated by reference to Exhibit 4.3 of the Company’s
−Removed: Registration Statement on Form S-8 filed February 16, 2024).
−Removed: Credit Agreement dated as of February 16, 2024 among Lincoln Educational Services Corporation and its subsidiaries and Fifth Third Bank,
−Removed: National Association (incorporated by reference to Exhibit 10.1 of the Company’s Current Report on Form 8-K filed February 23, 2024).
+Added: Amendment to Credit Agreement, dated July 18, 2024, between Lincoln Educational Services Corporation and Fifth Third Bank, National Association (incorporated by
+Added: reference to Exhibit 10.1 of the Company’s Current Report on Form 8-K filed July 23, 2024).
Certification of Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
2 unchanged sentences
1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
−Removed: The following financial statements from the Company’s 10-Q for the quarter ended March 31, 2024, formatted in Inline eXtensible Business Reporting Language (“iXBRL”):
−Removed: (i) Condensed Consolidated Balance Sheets, (ii) Condensed Consolidated
−Removed: Statements of Operations, (iii) Condensed Consolidated Statements of Comprehensive (Loss) Income, (iv) Condensed Consolidated Statements of Changes in Stockholders’ Equity, (v) Condensed Consolidated Statements of Cash Flows and (vi) the
−Removed: Notes to Condensed Consolidated Financial Statements, tagged as blocks of text and in detail.
+Added: The following financial statements from the Company’s 10-Q for the quarter ended June 30, 2024, formatted in Inline eXtensible Business Reporting Language (“iXBRL”):
+Added: (i) Condensed
+Added: Consolidated Balance Sheets, (ii) Condensed Consolidated Statements of Operations, (iii) Condensed Consolidated Statements of Comprehensive (Loss) Income, (iv) Condensed Consolidated Statements of Changes in Stockholders’ Equity, (v)
+Added: Condensed Consolidated Statements of Cash Flows and (vi) the Notes to Condensed Consolidated Financial Statements, tagged as blocks of text and in detail.
Cover Page Interactive Data File (formatted as iXBRL and contained in Exhibit 101)
1 unchanged sentence
Furnished herewith.
−Removed: This exhibit will not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liability of that section.
−Removed: Such exhibit shall not be deemed incorporated into any filing under the Securities Act of 1933, as amended, or the Securities Exchange Act of 1934, as amended.
+Added: This exhibit will not be deemed “filed” for purposes of Section
+Added: 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liability of that section.
+Added: Such exhibit shall not be deemed incorporated into any filing under the Securities Act of 1933, as amended, or the Securities
+Added: Exchange Act of 1934, as amended.
Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.