SEC Comment Letter for SLM Corp (SLM, SLMBP) (CIK 0001032033) (SLM) — Oct 11, 2005

SLM Corp (SLM, SLMBP) (CIK 0001032033)
Date: Oct. 11, 2005 · CIK: 0001032033 · Accession: 0000000000-05-052071

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AI Filing Summary & Sentiment

File numbers found in text: 001-13251

Date

October 11, 2005

Author

Joyce Sweeney

Form

UPLOAD

Company

SLM Corp (SLM, SLMBP) (CIK 0001032033)

Letter

October 11, 2005 Mr. C.E. Andrews Executive Vice President, Finance SLM Corporation 12061 Bluemont Way Reston, VA 20190

Re: Form 10-K for the fiscal year ended December 31, 2004 File No. 001-13251

Dear Mr. Andrews:

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
Joyce Sweeney
Branch Chief

Show Raw Text

<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

October 11, 2005

Mr. C.E. Andrews
Executive Vice President, Finance
SLM Corporation
12061 Bluemont Way
Reston, VA 20190

Re:
      Form 10-K for the fiscal year ended December 31, 2004
      File No. 001-13251

Dear Mr. Andrews:

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

								Sincerely,

Joyce Sweeney
								 Branch Chief

</TEXT>
</DOCUMENT>

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