0001144204-11-007165 4 1 20110208 20110210 20110210 AMERICAN LEARNING Corp 0000774517 8300 112601199 NY 0331 ONE JERICHO PLAZA JERICHO NY 11753 5169388000 ONE JERICHO PLAZA JERICHO NY 11753 AMERICAN CLAIMS EVALUATION INC 19920703 KNAUER GARY J 0001197759 4 34 000-14807 11590301 AMERICAN CLAIMS EVALUATION INC ONE JERICHO PLAZA JERICHO NY 11753 4 1 v210672_ex.xml