    <SEC-DOCUMENT>0001628280-16-019484-index.html : 20161229
    <SEC-HEADER>0001628280-16-019484.hdr.sgml : 20161229
    <ACCEPTANCE-DATETIME>20160909172744
    <PRIVATE-TO-PUBLIC>
    ACCESSION NUMBER:		0001628280-16-019484
    CONFORMED SUBMISSION TYPE:	CORRESP
    PUBLIC DOCUMENT COUNT:		2
    FILED AS OF DATE:		20160909

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			SLM CORP
    		CENTRAL INDEX KEY:			0001032033
    		STANDARD INDUSTRIAL CLASSIFICATION:	PERSONAL CREDIT INSTITUTIONS [6141]
    		IRS NUMBER:				522013874
    		STATE OF INCORPORATION:			DE
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		CORRESP

    	BUSINESS ADDRESS:
    		STREET 1:		300 CONTINENTAL DRIVE
    		CITY:			NEWARK
    		STATE:			DE
    		ZIP:			19713
    		BUSINESS PHONE:		(302) 283-8000

    	MAIL ADDRESS:
    		STREET 1:		300 CONTINENTAL DRIVE
    		CITY:			NEWARK
    		STATE:			DE
    		ZIP:			19713

    	FORMER COMPANY:
    		FORMER CONFORMED NAME:	SALLIE MAE
    		DATE OF NAME CHANGE:	20020517

    	FORMER COMPANY:
    		FORMER CONFORMED NAME:	USA EDUCATION INC
    		DATE OF NAME CHANGE:	20000801

    	FORMER COMPANY:
    		FORMER CONFORMED NAME:	SLM HOLDING CORP
    		DATE OF NAME CHANGE:	19970203
    </SEC-HEADER>
    <DOCUMENT>
    <TYPE>CORRESP
    <SEQUENCE>1
    <FILENAME>filename1.htm
    <TEXT>
    Document 1 - file: filename1.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>2
    <FILENAME>smbridgelogoblack.jpg
    <TEXT>
    Document 2 - file: smbridgelogoblack.jpg

    </DOCUMENT>
    </SEC-DOCUMENT>