UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

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                                    Form 8-K

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                                 CURRENT REPORT
                     PURSUANT TO SECTION 13 OR 15(D) OF THE
                         SECURITIES EXCHANGE ACT OF 1934

       DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED): March 7, 2007

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                    Lincoln Educational Services Corporation
               (Exact Name of Registrant as Specified in Charter)

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         New Jersey                  000-51371                   57-1150621
(State or other jurisdiction    (Commission File Number)      (I.R.S. Employer
      of incorporation)                                      Identification No.)

   200 Executive Drive, Suite 340
    West Orange, New Jersey 07052                                    07052
   (Address of principal executive                                (Zip Code)
              offices)

       Registrant's telephone number, including area code: (973) 736-9340

                                 Not Applicable
          (Former name or former address, if changed since last report)

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Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions:

[ ]  Written communications pursuant to Rule 425 under the Securities Act (17
     CFR 230.425)

[ ]  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
     240.14a-12)

[ ]  Pre-commencement communications pursuant to Rule 14d-2(b) under the
     Exchange Act (17 CFR 240.14d-2(b))

[ ]  Pre-commencement communications pursuant to Rule 13e-4(c) under the
     Exchange Act (17 CFR 240.13e-4(c))



Item 2.02    Results of Operations and Financial Condition

        On March 7, 2007, Lincoln Educational Services Corporation (the
"Company") issued a press release announcing, among other things, its results of
operations for the fourth quarter and twelve months ended December 31, 2006. A
copy of the press release is furnished herewith as Exhibit 99.1 and attached
hereto. The information contained under this Item 2.02 in this Current Report on
Form 8-K, including the exhibit attached hereto, is being furnished and shall
not be deemed to be "filed" for the purposes of Section 18 of the Securities
Exchange Act of 1934, as amended, or otherwise subject to the liabilities of
that Section. Furthermore, the information contained under this Item 2.02 in
this Current Report on Form 8-K shall not be deemed to be incorporated by
reference into any registration statement or other document filed pursuant to
the Securities Act of 1933, as amended.

Item 9.01    Financial Statements and Exhibits

(c) Exhibits

         99.1 Press release of Lincoln Educational Services Corporation
dated March 7, 2007.




                                   SIGNATURES

      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.

                                        LINCOLN EDUCATIONAL SERVICES CORPORATION

Date: March 7, 2007
                                          By: /s/ Cesar Ribeiro
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                                             Name:  Cesar Ribeiro
                                             Title: Senior Vice President,
                                                    Chief Financial Officer and
                                                    Treasurer