-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 G+UGUaJMVTRjQwTsHRBayWRLLlcoZu150kHKQ4EerMfbq92liVt3bUg7lwRjHz76
 qjv6QjCcr4bprMU3nvLi+A==

<SEC-DOCUMENT>0000000000-10-041693.txt : 20100907
<SEC-HEADER>0000000000-10-041693.hdr.sgml : 20100906
<ACCEPTANCE-DATETIME>20100722182014
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-10-041693
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20100722

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FIRST MARBLEHEAD CORP
		CENTRAL INDEX KEY:			0001262279
		STANDARD INDUSTRIAL CLASSIFICATION:	PERSONAL CREDIT INSTITUTIONS [6141]
		IRS NUMBER:				043295311
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		800 BOYLSTON ST.
		STREET 2:		34TH FLOOR
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02199-8157
		BUSINESS PHONE:		617 638-2000

	MAIL ADDRESS:	
		STREET 1:		800 BOYLSTON ST.
		STREET 2:		34TH FLOOR
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02199-8157
PUBLIC REFERENCE ACCESSION NUMBER:		0001047469-09-008123
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
<PDF>
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end
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