United States securities and exchange commission logo June 6, 2024 Brian R. Evans President The GEO Group, Inc. 4955 Technology Way Boca Raton, Florida 33431 Re: The GEO Group, Inc. Registration Statement on Form S-4 Filed May 31, 2024 File No. 333-279897 Dear Brian R. Evans: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Ruairi Regan at 202-551-3269 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Esther L. Moreno, Esq.