SLC Student Loan Receivables I, Inc.
                       750 Washington Boulevard, 9th Floor
                           Stamford, Connecticut 06901


September 8, 2005

BY EDGAR
--------

Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549

Re:   SLC Student Loan Receivables I, Inc.
      Registration Statement on Form S-3 (File No. 333-127510)
      --------------------------------------------------------

Ladies and Gentlemen:

Pursuant to Rule 461(a) under the Securities Act of 1933, as amended (the
"Securities Act"), SLC Student Loan Receivable I, Inc., a Delaware corporation
(the "Registrant"), hereby requests that the effective date of the
above-referenced Registration Statement (the "Registration Statement") be
accelerated so that it will become effective at 2:00 p.m., Washington, D.C.
time, on September 12, 2005, or as soon thereafter as practicable.

With respect to the Registration Statement, the Registrant acknowledges and
understands its responsibilities under the Securities Act. The Registrant
further acknowledges that (i) should the Securities and Exchange Commission (the
"Commission") or the staff of the Commission (the "Staff"), acting pursuant to
delegated authority, declare the Registration Statement effective, it does not
foreclose the Commission from taking any action with respect to the Registration
Statement; (ii) the action of the Commission or the Staff, acting pursuant to
delegated authority, in declaring the Registration Statement effective, does not
relieve the Registrant from its full responsibility for the adequacy and
accuracy of the disclosure in the Registration Statement; and (iii) the
Registrant may not assert this action as a defense in any proceeding initiated
by the Commission or any person under the federal securities laws of the United
States.

Very truly yours,

SLC Student Loan Receivables I, Inc.


By: /s/ Daniel McHugh
   -------------------------------
   Daniel McHugh
   Chief Financial Officer