content: <?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
    <headerData>
      <submissionType>144</submissionType>
      <filerInfo>
        <filer>
          <filerCredentials>
            <!-- Field: Pseudo-Tag; ID: Name; Data: Juniper Targeted Opportunities, LP -->
            <cik>0001680619</cik>
            <ccc>XXXXXXXX</ccc>
          </filerCredentials>
        </filer>
        <liveTestFlag>LIVE</liveTestFlag>
  
  
  
      </filerInfo>
    </headerData>
    <formData>
      <issuerInfo>
        <issuerCik>0001286613</issuerCik>
        <issuerName>LINCOLN EDUCATIONAL SERVICES CORP</issuerName>
        <secFileNumber>000-51371</secFileNumber>
        <issuerAddress>
          <com:street1>14 Sylvan Way, Suite A</com:street1>
          <com:city>Parsippany</com:city>
          <com:stateOrCountry>NJ</com:stateOrCountry>
          <com:zipCode>07054</com:zipCode>
        </issuerAddress>
        <issuerContactPhone>973-736-9340</issuerContactPhone>
        <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Juniper Targeted Opportunities, L.P.</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>10% Shareholder</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>CF Secured, LLC</name>
          <address>
            <com:street1>110 East 59th Street</com:street1>
            <com:street2>21st Floor</com:street2>
            <com:city>New York</com:city>
            <com:stateOrCountry>NY</com:stateOrCountry>
            <com:zipCode>10022</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>400000</noOfUnitsSold>
        <aggregateMarketValue>4020000.00</aggregateMarketValue>
        <noOfUnitsOutstanding>313591102</noOfUnitsOutstanding>
        <approxSaleDate>02/28/2024</approxSaleDate>
        <securitiesExchangeName>NASDAQ</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <acquiredDate>11/14/2019</acquiredDate>
        <natureOfAcquisitionTransaction>Private Issuance and Sale of Series A Convertible Preferred Shares(3)</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>32627144</amountOfSecuritiesAcquired>
        <paymentDate>11/14/2019</paymentDate>
        <natureOfPayment>Cash</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <remarks>R#1 Line 3(d) is based on $10.05 the closing per share price on February 28, 2024. R#2 Line 3(e) represents shares outstanding as of November 6, 2023, as reported on the Issuer's Quarterly report on Form 10-Q filed November 6, 2023. R#3 On November 14, 2019, Juniper Targeted Opportunities, L.P. ("Juniper Opportunities") and its affiliate, Juniper Targeted Opportunity Fund, L.P. ("Juniper Fund") purchased from the issuer an aggregate of 11,200 shares of the Issuer's Series A Convertible Preferred Stock, no par value ("Series A Shares") for at a purchase price of $1,000 per share. Each Series A Share was convertible into 423,729 shares of Common Stock, no par value per share ("Common Shares"). On November 30, 2022, the Issuer converted each of its Series A Shares into 423,729 Common Shares ("Conversion"). R#4 Represents the number of Common Shares received as a result of the Conversion.</remarks>
      <noticeSignature>
        <noticeDate>02/28/2024</noticeDate>
        <signature>/s/ John A. Bartholdson for JUNIPER TARGETED OPPORTUNITIES, L.P. By: Juniper Targeted Opportunity Investors, LLC, its General Partner</signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 3985}]
text: 144
  0001680619
  XXXXXXXX
  LIVE
  0001286613
  LINCOLN EDUCATIONAL SERVICES CORP
  000-51371
  14 Sylvan Way, Suite A
  Parsippany
  NJ
  07054
  973-736-9340
  Juniper Targeted Opportunities, L.P.
  10% Shareholder
  Common Stock
  CF Secured, LLC
  110 East 59th Street
  21st Floor
  New York
  NY
  10022
  400000
  4020000.00
  313591102
  02/28/2024
  NASDAQ
  Common Stock
  11/14/2019
  Private Issuance and Sale of Series A Convertible Preferred Shares(3)
  Issuer
  N
  32627144
  11/14/2019
  Cash
  Y
  R#1 Line 3(d) is based on $10.05 the closing per share price on February 28, 2024. R#2 Line 3(e) represents shares outstanding as of November 6, 2023, as reported on the Issuer's Quarterly report on Form 10-Q filed November 6, 2023. R#3 On November 14, 2019, Juniper Targeted Opportunities, L.P. ("Juniper Opportunities") and its affiliate, Juniper Targeted Opportunity Fund, L.P. ("Juniper Fund") purchased from the issuer an aggregate of 11,200 shares of the Issuer's Series A Convertible Preferred Stock, no par value ("Series A Shares") for at a purchase price of $1,000 per share. Each Series A Share was convertible into 423,729 shares of Common Stock, no par value per share ("Common Shares"). On November 30, 2022, the Issuer converted each of its Series A Shares into 423,729 Common Shares ("Conversion"). R#4 Represents the number of Common Shares received as a result of the Conversion.
  02/28/2024
  /s/ John A. Bartholdson for JUNIPER TARGETED OPPORTUNITIES, L.P. By: Juniper Targeted Opportunity Investors, LLC, its General Partner