<SEC-DOCUMENT>0001258602-18-000012-index.html : 20180212
<SEC-HEADER>0001258602-18-000012.hdr.sgml : 20180212
<ACCEPTANCE-DATETIME>20180212163208
ACCESSION NUMBER:		0001258602-18-000012
CONFORMED SUBMISSION TYPE:	SC 13G/A
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20180212
DATE AS OF CHANGE:		20180212

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NELNET INC
		CENTRAL INDEX KEY:			0001258602
		STANDARD INDUSTRIAL CLASSIFICATION:	PERSONAL CREDIT INSTITUTIONS [6141]
		IRS NUMBER:				840748903
		STATE OF INCORPORATION:			NE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13G/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-79624
		FILM NUMBER:		18596898

	BUSINESS ADDRESS:	
		STREET 1:		121 SOUTH 13TH ST
		STREET 2:		STE 201
		CITY:			LINCOLN
		STATE:			NE
		ZIP:			68508
		BUSINESS PHONE:		402-458-2370

	MAIL ADDRESS:	
		STREET 1:		121 SOUTH 13TH ST
		STREET 2:		STE 201
		CITY:			LINCOLN
		STATE:			NE
		ZIP:			68508

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Whitetail Rock Capital Management, LLC
		CENTRAL INDEX KEY:			0001541685
		IRS NUMBER:				274866996
		STATE OF INCORPORATION:			NE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13G/A

	BUSINESS ADDRESS:	
		STREET 1:		121 SOUTH 13TH STREET, SUITE 201
		CITY:			LINCOLN
		STATE:			NE
		ZIP:			68508
		BUSINESS PHONE:		(402)458-2243

	MAIL ADDRESS:	
		STREET 1:		121 SOUTH 13TH STREET, SUITE 201
		CITY:			LINCOLN
		STATE:			NE
		ZIP:			68508
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13G/A
<SEQUENCE>1
<FILENAME>a2017wrcm13ga.htm
<DESCRIPTION>SC 13G/A
<TEXT>
Document 1 - file: a2017wrcm13ga.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-1
<SEQUENCE>2
<FILENAME>poaexhibit-wrcm2017.htm
<DESCRIPTION>EXHIBIT 1
<TEXT>
Document 2 - file: poaexhibit-wrcm2017.htm

</DOCUMENT>
</SEC-DOCUMENT>