SEC Comment Letter for SLM Corp (SLM, SLMBP) (CIK 0001032033) (SLM) — May 16, 2022
SLM Corp (SLM, SLMBP) (CIK 0001032033)
Date: May 16, 2022 · CIK: 0001032033 · Accession: 0000000000-22-005308
AI Filing Summary & Sentiment
File numbers found in text: 001-13251
Letter
United States securities and exchange commission logo May 16, 2022 Jonathan W. Witter Chief Executive Officer SLM Corporation 300 Continental Drive Newark, DE 19713 Re:SLM Corporation Form 10-K for the fiscal period ending December 31, 2021 Filed February 24, 2022 File No. 001-13251 Dear Mr. Witter: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Finance
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United States securities and exchange commission logo
May 16, 2022
Jonathan W. Witter
Chief Executive Officer
SLM Corporation
300 Continental Drive
Newark, DE 19713
Re:SLM Corporation
Form 10-K for the fiscal period ending December 31, 2021
Filed February 24, 2022
File No. 001-13251
Dear Mr. Witter:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Finance