0000929638-14-000089.txt : 20140401 0000929638-14-000089.hdr.sgml : 20140401 20140204141422 ACCESSION NUMBER: 0000929638-14-000089 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20140204 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SLM FUNDING LLC CENTRAL INDEX KEY: 0000949114 STANDARD INDUSTRIAL CLASSIFICATION: ASSET-BACKED SECURITIES [6189] IRS NUMBER: 232815650 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 12061 BLUEMONT WAY STREET 2: V3419 CITY: RESTON STATE: VA ZIP: 20190 BUSINESS PHONE: 703-810-3000 MAIL ADDRESS: STREET 1: 12061 BLUEMONT WAY STREET 2: V3419 CITY: RESTON STATE: VA ZIP: 20190 FORMER COMPANY: FORMER CONFORMED NAME: SLM FUNDING CORP DATE OF NAME CHANGE: 19960402 FORMER COMPANY: FORMER CONFORMED NAME: SALLIE MAE FUNDING CORP DATE OF NAME CHANGE: 19950808 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SLM EDUCATION CREDIT FUNDING LLC CENTRAL INDEX KEY: 0001179550 STANDARD INDUSTRIAL CLASSIFICATION: ASSET-BACKED SECURITIES [6189] IRS NUMBER: 043480392 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 20 HEMINGWAY DRIVE CITY: PROVIDENCE STATE: RI ZIP: 02915 BUSINESS PHONE: 7038107677 MAIL ADDRESS: STREET 1: 20 HEMINGWAY DRIVE CITY: PROVIDENCE STATE: RI ZIP: 02915 CORRESP 1 filename1.htm a57145_corresp.htm
SLM FUNDING LLC
SLM EDUCATION CREDIT FUNDING LLC
2001 Edmund Halley Drive
Reston, VA 20191

February 4, 2014
 
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, DC 20549
 
Attn: Arthur Sandel, Esq.
 
Re:
SLM Funding LLC
SLM Education Credit Funding LLC
Registration Statement on Form S-3/A
File Nos. 333-190926 and 333-190926-01 (the “Registration Statement”)
 
 
Dear Mr. Sandel:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, each of SLM Funding LLC and SLM Education Credit Funding LLC (each, a “Registrant”) hereby requests that the effective date for the above-referenced Registration Statement be accelerated to, and that such Registration Statement be declared effective on, Thursday, February 6, 2014, by 3:00 p.m. Eastern Standard Time, or as soon thereafter as practicable.

In connection with the foregoing request for acceleration of the Registration Statement, the Registrants acknowledge that (1) the disclosure in the filing is the responsibility of the Registrants, (2) should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing, (3) the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrants from their full responsibility for the adequacy and accuracy of the disclosure in the filing, and (4) the Registrants may not assert Staff comments or this action as defense in any proceeding initiated by the Commission or any person under the securities laws of the United States.
 
 
Very Truly Yours,

SLM Funding LLC

 
By: /s/ Joseph DePaulo                         
Name:Joseph DePaulo
Title:    President and Chief Financial Officer


SLM Education Credit Funding LLC

 
By: /s/ Joseph DePaulo                         
Name:Joseph DePaulo
Title:    President and Chief Financial Officer