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LINCOLN EDUCATIONAL SERVICES CORPhttps://pcaobus.org/form-ap-filings/5449/5449LINCOLN EDUCATIONAL SERVICES CORP54494/5/2017 8:16:48 PM201695d25b1a-7779-438d-a5ea-f5ad90f601b434Deloitte & Touche LLP273899LINCOLN EDUCATIONAL SERVICES CORP1286613LINC0003410802Mark Americo Sodano0003410802True