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): August 3, 2006

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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 offices)                              (Zip Code)


       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))


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Item 2.02         Results of Operations and Financial Condition
                  ---------------------------------------------

     On August 3, 2006, Lincoln Educational Services Corporation (the "Company")
issued a press release announcing, among other things, its results of operations
for the second quarter and six months ended June 30, 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 August 3, 2006.





                                   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: August 3, 2006
                                By:    /s/ Cesar Ribeiro
                                       -----------------------------------------
                                       Name:     Cesar Ribeiro
                                       Title:    Vice President, Chief Financial
                                                 Officer and Treasurer