Please wait

Education Management Corporation

210 Sixth Avenue, 33^rd Floor

Pittsburgh, PA 15222

September 8, 2014

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporate Finance

100 F Street, NE

Washington, DC 20549

Re:	Education Management Corporation

AICA-IE Restaurant, Inc.

AID Restaurant, Inc.

AIH Restaurant, Inc.

AIIN Restaurant LLC

AIIM Restaurant, Inc.

AIT Restaurant, Inc.

AITN Restaurant, Inc.

Argosy University Family Center, Inc.

Connecting Link, Inc.

EDMC Marketing and Advertising, Inc.

Education Management Finance Corp.

Education Management LLC

Higher Education Services, Inc.

MCM University Plaza, Inc.

Request for Withdrawal of Registration Statement on Form S-3 (File No. 333-192573)

Ladies and Gentlemen:

Pursuant to Rule 477 under the U.S. Securities Act of 1933, as amended (the “Securities Act”), Education Management Corporation, AICA-IE Restaurant, Inc., AID Restaurant, Inc., AIH Restaurant, Inc., AIIN Restaurant LLC, AIIM Restaurant, Inc., AIT Restaurant, Inc., AITN Restaurant, Inc., Argosy University Family Center, Inc., The Connecting Link, Inc., EDMC Marketing and Advertising, Inc., Education Management Finance Corp., Education Management LLC, Higher Education Services, Inc. and MCM University Plaza, Inc. (collectively, the “Registrants”) hereby respectfully request that the U.S. Securities and Exchange Commission (the “Commission”) consents to the withdrawal, effective as of the date hereof, of the Registrants’ Registration Statement on Form S-3 (File No. 333-192573) filed with the Commission on November 26, 2013, together with all exhibits thereto (collectively, the “Registration Statement”).

Although the Registration Statement was declared effective by the Commission on December 13, 2013, no securities have been sold under the Registration Statement. The Registrants are requesting

---

withdrawal of the Registration Statement because there is no longer a present intention to offer any securities under the Registration Statement.

The Registrants also respectfully request, in accordance with Rule 457(p) under the Securities Act, that all fees paid to the Commission in connection with the filing of the Registration Statement be credited to the account of Education Management Corporation for future use.

Thank you for your assistance with this request. If you have any questions or require any further information, please contact David E. Shapiro, Esq., at Wachtell, Lipton, Rosen & Katz at (212) 403-1134.

[Signature Page Follows]

---

Best Regards,

EDUCATION MANAGEMENT CORPORATION

By: __/s/ Mick J. Beekhuizen______________

Name: Mick J. Beekhuizen

Title:     Executive Vice President and Chief     

Financial Officer

AICA-IE Restaurant, Inc.

By: __/s/ Matthew Madrid________________

Name: Matthew Madrid

Title:     President

AID Restaurant, Inc.

By: ___/s/ John Willis____________________

Name: John Willis

Title:     President

AIH Restaurant, Inc.

By: ___/s/ Susanne Behrens_______________

Name: Susanne Behrens

Title:     President

AIIN Restaurant LLC

By: ___/s/ Michael Morphew______________

Name: Michael Morphew

Title:     President

---

AIIM Restaurant, Inc.

By: ___/s/ Jennifer Sorenson_______________

Name: Jennifer Sorenson

Title:     President

AIT Restaurant, Inc.

By: ___/s/ Joe Giannattasio________________

Name: Joe Giannattasio

Title:     President

AITN Restaurant, Inc.

By: ___/s/ Carol Menck___________________

Name: Carol Menck

Title:     President

Argosy University Family Center, Inc.

By: ___/s/ Scott K. Tjaden_________________

Name: Scott K. Tjaden

Title:     President

The Connecting Link, Inc.

By: ___/s/ Craig D. Swenson_______________

Name: Craig D. Swenson

Title:     President

EDMC Marketing and Advertising, Inc.

By: ___/s/ John M. Bowen_________________

Name: John M. Bowen

Title:     President

---

Education Management Finance Corp.

By: __/s/ Mick J. Beekhuizen_______________

Name: Mick J. Beekhuizen

Title:     Executive Vice President and Chief     

Financial Officer

Education Management LLC

By: __/s/ Mick J. Beekhuizen_______________

Name: Mick J. Beekhuizen

Title:     Executive Vice President and Chief     

Financial Officer

Higher Education Services, Inc.

By: ___/s/ John T. South, III________________

Name: John T. South, III

Title:     President

MCM University Plaza, Inc.

By: ___/s/ Craig D. Swenson_______________

Name: Craig D. Swenson

Title:     President