Plaintiff,
ex rel.
CARLOS URQUILLA-DIAZ,

KAPLAN UNIVERSITY a/k/a Kaplan
College, a/k/a Iowa College Acquisition Corp;
KAPLAN HIGHER EDUCATION
CORPORATION, a division of Kaplan, Inc.,
wholly owned subsidiary of The Washington
Post Company,Defendants.

Although the United States has declined to intervene and is therefore not a party to this action, the United States remains a real party in interest, entitled to share in any recovery that may be obtained in the qui tam action. 31 U.S.C. \u00a7 3730(d); United States

plays a centralrole in the federal government\u2019s ongoing efforts to combat fraud affecting the public fisc. The United States therefore has a substantial interest in ensuring that the FCA is interpreted correctly.

United
States ex rel. Hendow v. University of Phoenix, 461 F.3d 1166 (9th Cir. 2006), and
United States ex. rel. Main v. Oakland City Univ., 426 F.3d 914 (7th Cir. 2005), among

other cases. The United States\u2019 position is set forth in its previously-filed Statement of Interest (D.E. #28), which is incorporated by reference herein and attached hereto as Exhibit \u201cA.\u201d The United States articulates no broader position on the overall merits of the Defendants\u2019 Motion to Dismiss and takes no position on the other issues and arguments raised in the motion.

Miami, Florida
JEFFREY H. SLOMAN
ACTING UNITED STATES ATTORNEY

/s/ Carlos Raurell
Carlos Raurell
Assistant United States Attorney
Florida Bar No. 529893
Carlos.Raurell@usdoj.gov
United States Attorney\u2019s Office
99 NE 4th Avenue, Suite 300
Miami, Florida 33132
Telephone: (305) 961-9243
Facsimile: (305) 530-7139
Attorneys for Plaintiff