LINCOLN EDUCATIONAL SERVICES CORP - FORM 10-K - EX-23 - EXHIBIT 23 - March 11, 2010

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10-K - LINCOLN EDUCATIONAL SERVICES CORP 10-K 12-31-2009 - LINCOLN EDUCATIONAL SERVICES CORPform10k.htm
EX-32 - EXHIBIT 32 - LINCOLN EDUCATIONAL SERVICES CORPex32.htm
EX-31.2 - EXHIBIT 31.2 - LINCOLN EDUCATIONAL SERVICES CORPex31_2.htm
EX-21.1 - EXHIBIT 21.1 - LINCOLN EDUCATIONAL SERVICES CORPex21_1.htm
EX-31.1 - EXHIBIT 31.1 - LINCOLN EDUCATIONAL SERVICES CORPex31_1.htm
Exhibit 23
 
Consent of Independent Registered Public Accounting Firm
 
 
We consent to the incorporation by reference in Registration Statement No. 333-126066, 333-132749, 333-138715, and 333-158923 on Form S-8 and in Registration Statement No. 333-148406 and 333-152854 on Form S-3 of our reports dated March 11, 2010, relating to the consolidated financial statements and financial statement schedule of Lincoln Educational Services Corporation and subsidiaries, and the effectiveness of internal control over financial reporting appearing in the Annual Report on Form 10-K of Lincoln Educational Services Corporation for the year ended December 31, 2009.
 
/s/ DELOITTE & TOUCHE LLP
Parsippany, New Jersey
March 11, 2010 
 
 

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