SLM (SLM) 8-K Changes in Registrant's Certifying Accountant

Exhibit 16.1

December 6, 2011

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Commissioners:

We have read the statements made by SLM Corporation (copy attached), which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K of SLM Corporation dated November 30, 2011. We agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP, 1800 Tysons Boulevard, McLean, VA 22102

T: (703) 918 3000, F: (703) 918 3100, www.pwc.com/us