<SEC-DOCUMENT>0001144204-12-034999.txt : 20120824
<SEC-HEADER>0001144204-12-034999.hdr.sgml : 20120824
<ACCEPTANCE-DATETIME>20120615121548
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ACCESSION NUMBER:		0001144204-12-034999
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20120615

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AMERICAN LEARNING Corp
		CENTRAL INDEX KEY:			0000774517
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-SOCIAL SERVICES [8300]
		IRS NUMBER:				112601199
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE JERICHO PLAZA
		CITY:			JERICHO
		STATE:			NY
		ZIP:			11753
		BUSINESS PHONE:		5169388000

	MAIL ADDRESS:	
		STREET 1:		ONE JERICHO PLAZA
		CITY:			JERICHO
		STATE:			NY
		ZIP:			11753

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AMERICAN CLAIMS EVALUATION INC
		DATE OF NAME CHANGE:	19920703
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<P STYLE="margin: 0">June 15, 2012</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Ms. Tia L. Jenkins</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Senior Assistant Chief Accountant</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Office of Beverages, Apparel and Mining</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Washington, D.C. 20549-3561</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

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    <TD STYLE="width: 5%; padding-right: 0; padding-left: 0; text-autospace: none; font-size: 10pt; text-align: justify">Re:</TD>
    <TD STYLE="width: 95%; padding-right: 0; padding-left: 0">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>American Learning Corporation</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Form 10-K for Fiscal Year Ended March
        31, 2011</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Filed June 28, 2011</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Form 10-Q for Fiscal Quarter Ended September
        30, 2011</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Filed November 14, 2011</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Form 10-Q for Fiscal Quarter Ended December
        31, 2011</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Filed February 14, 2012</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Supplemental Response Letter Dated April
        12, 2012</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>File No. 000-14807</B></P></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Dear Ms. Jenkins:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We received your subsequent comments
letter dated June 8, 2012 (the &ldquo;Subsequent Comments Letter&rdquo;). In the Subsequent Comments Letter, you requested
additional information based on your review of our supplemental response letter dated April 12, 2012 (the &ldquo;Supplemental
Response Letter&rdquo;) to your follow up comments letter dated April 2, 2012. For purposes of our response, the terms
&ldquo;we,&rdquo; &ldquo;us,&rdquo; &ldquo;our,&rdquo; &ldquo;the Company&rdquo; or any derivative thereof, shall mean
American Learning Corporation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following sections and responses relate
to the specific paragraphs listed in the Subsequent Comments Letter:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Form 10-K for Fiscal Year Ended March
31, 2011</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Supplemental Response Letter dated April
12, 2012</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35pt; text-align: justify; text-indent: -35pt"><U>Notes to
Consolidated Financial Statements, page F-6</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>(2) Discontinued Operations, Page F-8</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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    <TD STYLE="width: 18pt">&nbsp;</TD>
    <TD STYLE="width: 17pt">1.</TD>
    <TD STYLE="text-align: justify">We note your response to comment 3 in
our letter dated April 2, 2012. You state that the fair value attributable to the Upstate Region was $70,000 and that such amount
was considered to be immaterial. We note that you are permitting an error to remain on the balance sheet. Further, it appears to
us that this amount of goodwill is material to the results of discontinued operations for the year ended December 31, 2011. Accordingly,
it appears to us that you should amend the financial statements to write off the portion of goodwill that is attributable to the
Upstate Region. Please revise.</TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35pt"><U>Response</U>:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35pt; text-align: justify">In response to your comments,
we will revise the consolidated financial statements for the year ended March 31, 2011 to write off the $70,000 of goodwill attributable
to the Upstate Region. This revision will be reflected in our upcoming Form 10-K for the year ended March 31, 2012.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35pt; text-align: justify; text-indent: -35pt"><U>Form 10-Q
for the six months ended September 30, 2011</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35pt; text-align: justify; text-indent: -35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35pt; text-align: justify; text-indent: -35pt"><U>Financial
Statements, page 2</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35pt; text-align: justify; text-indent: -35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35pt; text-align: justify; text-indent: -35pt"><U>Statements
of Operations, page 4</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35pt; text-align: justify; text-indent: -35pt">&nbsp;</P>

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<TD STYLE="width: 18pt"></TD><TD STYLE="width: 17pt">2.</TD><TD STYLE="text-align: justify">You stated in prior Comment No. 7 that the results of discontinued operations for the nine months
ended December 31, 2011 consisted of the active pursuit of accounts receivable recorded prior to the sale of the Upstate Region,
some of which had been considered uncollectible, as well as the refund of funds received due to the denial of services provided
within the Upstate Region. You stated in prior Comment No. 4 that accounts receivable were not included in the sale of the Upstate
Region. If you retained these receivables, please explain why the effect of their collection would be classified as discontinued
operations. Further, you appear to use the allowance method to account for uncollectible receivables based upon your disclosed
accounting policies. If true, please explain why the effect of collecting receivables, including those previously written off,
is recorded in the income statement. It appears to us that these transactions would only affect the balance sheet.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35pt; text-align: justify; text-indent: -35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35pt; text-align: justify"><U>Response</U>:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35pt; text-align: justify; text-indent: -35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">In accordance with the Purchase
Agreement for the sale of the Upstate Region, the Company retained outstanding accounts receivable related to business conducted
in the Upstate Region prior to the sale. The collection of certain accounts receivable due from municipalities in the Upstate Region
was deemed highly unlikely as the services provided had previously been denied for payment. Accordingly, an allowance had been
set up against these receivables, with a corresponding charge to operations. This charge was reported in Gain from Discontinued
Operations in the Statements of Operations for all periods presented when the operations of the Upstate Region were reclassified
because of the sale.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="color: black">Subsequently,
the Company was able to collect certain receivables </FONT>from municipalities in the Upstate Region<FONT STYLE="color: black">
that were previously written off. All other accounts receivables related to the Upstate Region have been collected and an allowance
for doubtful accounts is no longer required. As the initial write off had been reflected as a charge in the Discontinued Operations
line item, the subsequent recovery was recorded as an income item in the Gain from Discontinued Operations line item as well. </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35pt; text-align: justify; text-indent: -35pt">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35pt; text-align: justify; text-indent: -35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35pt; text-align: justify; text-indent: -35pt"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35pt; text-align: justify; text-indent: -35pt"><U>Form 10-Q
for the nine months ended December 31, 2011</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35pt; text-align: justify; text-indent: -35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35pt; text-align: justify; text-indent: -35pt"><U>Financial
Statements, page 2</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35pt; text-align: justify; text-indent: -35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35pt; text-align: justify; text-indent: -35pt"><U>Statements
of Operations, page 4</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35pt; text-align: justify; text-indent: -35pt"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

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<TR STYLE="vertical-align: top">
    <TD STYLE="width: 18pt">&nbsp;</TD>
    <TD STYLE="width: 17pt">3.</TD>
    <TD STYLE="text-align: justify">Please provide us with statement of operations
for the nine months ended December 31, 2011 that presents the details of the results of the discontinued operation for this period.
Please describe the nature and amount of each category of revenue recognized during this period.&nbsp;</TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35pt; text-align: justify"><U>Response</U>:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"></TD><TD STYLE="text-align: justify">During the nine months ended December 31, 2011, the Company collected two receivable balances from
municipalities in the Upstate Region (as described in our response to item 2 above) totaling $31,851. In addition, the Company
recorded additional expenses for workers compensation premiums related to clinicians who had performed services in the Upstate
Region that had not been preciously expensed. As both items related to the Upstate Region, the net earnings of $27,817 were excluded
from the loss from operating earnings on the consolidated statement of operations and presented as a gain from discontinued operations
to prevent the results of continuing operations from being misleading.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Please contact me if you require any further
information.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Respectfully submitted,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>/s/ Gary J Knauer</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Gary J. Knauer</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Chief Financial Officer</P>



<P STYLE="margin: 0">&nbsp;</P>

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