Susan W. Murley
+1 617 526 6832(t)
+1 617 526 5000(f)
susan.murley@wilmerhale.com
March 22, 2010
By EDGAR Submission
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Mail Stop 4720
Washington, DC 20549
Attention: Justin Dobbie and Kathryn McHale
Re: |
| The First Marblehead Corporation | |
|
| Form 10-K for the Fiscal Year Ended June 30, 2009 | |
|
| Form 10-Q for the Quarterly Report Ended December 31, 2009 | |
|
| File No. 001-31825 |
|
Ladies and Gentlemen:
This letter relates to the letter (the “Letter”) to our client, The First Marblehead Corporation (the “Company”), received on March 10, 2010, from Ms. Kathryn McHale, Attorney Advisor, on behalf of the Staff (the “Staff”) of the U.S. Securities and Exchange Commission.
In the letter, Ms. McHale requests that the Company submit to the Staff a response to the comments contained in the Letter within 10 business days or an indication from the Company as to when it intends to provide you with a response. As discussed by telephone with Justin Dobbie of the Staff, and in light of the fact that the Company is focusing on quarter end related matters, we are requesting, on behalf of the Company, that the date by which the Company must respond to the Letter be extended to Wednesday, April 7, 2010.
If you require additional information or wish to discuss the timing of the Company’s response, please do not hesitate to contact me at 617-526-6832.
Very truly yours,
/s/ Susan W. Murley |
|
Susan W. Murley |
|
cc: |
| Kenneth Klipper, The First Marblehead Corporation |
|
| Gregory M. Woods, Esq., The First Marblehead Corporation |
Wilmer Cutler Pickering Hale and Dorr LLP, 60 State Street, Boston, Massachusetts 02109
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