GAO report and for-profit colleges

First came the report which was critical http://www.gao.gov/new.items/d10948t.pdf  Now there is a rebuttal from a for-profit advocacy group that is critical of the report saying it misstated facts and manipulated data http://www.insidehighered.com/news/2011/01/13/for_profit_advocacy_group_lays_out_critique_of_gao_report