<SEC-DOCUMENT>0001193125-14-441315-index.html : 20150220
<SEC-HEADER>0001193125-14-441315.hdr.sgml : 20150220
<ACCEPTANCE-DATETIME>20141212164200
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-14-441315
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		4
FILED AS OF DATE:		20141212

FILER:

	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:		CORRESP

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g837938g28v45.gif
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: g837938g28v45.gif

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>g837938g68l06.gif
<DESCRIPTION>GRAPHIC
<TEXT>
Document 3 - file: g837938g68l06.gif

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>g837938g71j75.gif
<DESCRIPTION>GRAPHIC
<TEXT>
Document 4 - file: g837938g71j75.gif

</DOCUMENT>
</SEC-DOCUMENT>