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.