Exhibit
33.5
 3015 SOUTH PARKER ROAD
    
    p 303.696.3699
    
    www.nelnet.netSUITE 400
    
    
    
    NELNET, INC.AURORA, CO 80014 - 2906




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(NELNET LOGO)
    
    3015 SOUTH      PARKER ROAD
    
    p 303.696.3699
    
    www.nelnet.netSUITE 400
    
    
    
    NELNET,      INC.AURORA,   CO  80014 - 2906




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##### 



(NELNET LOGO)
    
    3015 SOUTH      PARKER ROAD
    
    p 303.696.3699
    
    www.nelnet.netSUITE 400
    
    
    
    NELNET,      INC.AURORA,   CO  80014 - 2906




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##### 



(NELNET LOGO)
    
    3015 SOUTH      PARKER ROAD
    
    p 303.696.3699
    
    www.nelnet.netSUITE 400
    
    
    
    NELNET,      INC.AURORA,   CO  80014 - 2906
  Re:
    
    The Omnibus Subservicing Agreement dated as of August 12, 2010 (the Agreement), among
Sallie Mae, Inc., as Master Servicer (the Master Servicer), Sallie Mae, Inc., as
Administrator (the Administrator), and Nelnet Servicing, LLC, as Subservicer (the
Subservicer), as supplemented by the Supplement to the Omnibus Subservicing Agreement, dated
as of August 12, 2010, by and among SLM Student Loan Trust 2010-2, as Issuer (the Issuer),
The Bank of New York Mellon Trust Company, National Association, as Eligible Lender Trustee
(the Eligible Lender Trustee), the Master Servicer, the Administrator and the Subservicer.
 Robert W. Beiersdorf President
 (i)
    
    I have reviewed the servicer compliance statement
of the
Subservicer provided in accordance with Item 1123 of Regulation
AB (the Compliance Statement), the report on assessment of the
Subservicers compliance with the servicing criteria set forth in
Item 1122(d) of Regulation AB (the Servicing Criteria),
provided in accordance with Rules 13a-18 and 15d-18 under
Securities Exchange Act of 1934, as amended (the Exchange
Act) and Item 1122 of Regulation AB (the Servicing
Assessment), the registered public accounting firms attestation
report provided in accordance with Rules 13a-18 and 15d-18 under
the Exchange Act and Section 1122(b) of Regulation AB (the
Attestation Report), and all servicing reports, officers
certificates and other information relating to the servicing of the
Trust Student Loans by the Subservicer during 2010 that were
delivered by the Subservicer to the Master Servicer and to the
Administrator, on behalf of the Issuer, pursuant to the Agreement
(collectively, the Company Servicing Information);(ii)
    
    Based on my knowledge, the Company Servicing Information,
taken as a whole, does not contain any untrue statement of a
material fact or omit to state a material fact necessary to make the
statements made, in the light of the circumstances under which
such statements were made, not misleading with respect to the
period of time covered by the Company Servicing Information;




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##### 



(NELNET LOGO)
    
    3015 SOUTH      PARKER ROAD
    
    p 303.696.3699
    
    www.nelnet.netSUITE 400
    
    
    
    NELNET,      INC.AURORA,   CO  80014 - 2906
 (iii)
    
    Based on my knowledge, all of the Company Servicing
Information required to be provided by the Subservicer under the
Agreement has been provided to the Master Servicer and to the
Administrator, on behalf of the Issuer;(iv)
    
    I am responsible for reviewing the activities performed by the
Subservicer under the Agreement, and based on my knowledge and
the compliance review conducted in preparing the Compliance
Statement and except as disclosed in the Compliance Statement,
the Servicing Assessment and/or the Attestation Report, the
Subservicer has fulfilled its obligations under the Agreement in all
material respects; and(v)
    
    The Compliance Statement required to be delivered by the
Subservicer pursuant to the Agreement, and the Servicing
Assessment and Attestation Report required to be provided by the
Subservicer and by any Subcontractor pursuant to the Agreement,
have been provided to the Master Servicer and to the
Administrator, on behalf of the Issuer. Any material instances of
noncompliance described in such reports have been disclosed to
the Master Servicer and to the Administrator, on behalf of the
Issuer. Any material instance of noncompliance with the
Subservicing Criteria has been disclosed in such reports.
  By:
    /s/ Robert W. BeiersdorfName:
    Robert W. BeiersdorfTitle:
    President