Exhibit 34.4



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Board of Directors and Shareholders

Affiliated Computer Services, Inc.

We have examined managements assertion, included in the
accompanying Affiliated Computer Services, Inc. (ACS or the Company) Education Services Management Assessment (Managements Report), that ACS complied with the servicing criteria set forth in
Item 1122(d) of the U.S. Securities and Exchange Commissions Regulation AB for student loans for which the Company commenced servicing activities for Sallie Mae, INC. on or after January 1, 2006 (the Platform) as of and for the
year ended December 31, 2011, excluding criteria 1122(d)(1)(iii), 1122(d)(2)(iii)-(iv), 1122(d)(3)(i)-(iv), 1122(d)(4)(i), 1122(d)(4)(iii), 1122(d)(4)(x)-(xiii) and 1122(d)(4)(xv), which management has determined are not applicable to the
activities performed by the Company with respect to the Platform. The Platform consists of the asset-backed transactions and securities defined by management in Appendix B of Managements Report. Management is responsible for the Companys
compliance with the applicable servicing criteria. Our responsibility is to express an opinion on managements assertion about the Companys compliance with the applicable servicing criteria for the Platform based on our examination.

Our examination was conducted in accordance with the standards of the Public Company Accounting Oversight Board (United States) and,
accordingly, included examining, on a test basis, evidence about the Companys compliance with the applicable servicing criteria for the Platform and performing such other procedures as we considered necessary in the circumstances. Our
examination included testing selected asset-backed transactions and securities constituting the Platform and evaluating whether the Company performed servicing activities related to those transactions and securities in compliance with the applicable
servicing criteria for the period covered by this report. Accordingly, our testing may not have included servicing activities related to each asset-backed transaction or security constituting the Platform. Further, our examination was not designed
to detect material noncompliance that may have occurred prior to the period covered by this report and that may have affected the Companys servicing activities during the period covered by this report. We believe that our examination provides
a reasonable basis for our opinion. Our examination does not provide a legal determination on the Companys compliance with the applicable servicing criteria.



Grant Thornton LLP

U.S. member firm of Grant Thornton International Ltd



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As described in Managements Report, the Company engaged a vendor to perform servicing activities
with respect to criteria 1122(d)(2)(i). The Company determined that the vendor is not considered a servicer, as that term is defined in Item 1101(j) of Regulation AB, and therefore, the Company is assuming responsibility for
compliance with such servicing criteria applicable to the vendors servicing activities. In accordance with Regulation AB and its related interpretations, the requirement for management to assess compliance with the servicing criteria
applicable to a vendors activities is satisfied if the Company has instituted policies and procedures to monitor whether such vendors activities comply in all material respects with such criteria. Compliance with the applicable servicing
criteria is achieved if those policies and procedures are designed to provide reasonable assurance that such vendors activities comply with such criteria and those policies and procedures are operating effectively for the period covered by
Managements Report. Our examination does not provide a legal determination of whether a vendor is or is not considered a servicer, and therefore, on whether the Company, in its Management Report, is eligible to elect to take responsibility for
assessing compliance with the servicing criteria applicable to each vendors servicing activities.

In our opinion, managements
assertion that Affiliated Computer Services, Inc. complied with the aforementioned applicable servicing criteria as of and for the year ended December 31, 2011 for student loans for which the Company commenced servicing activities for Sallie
Mae INC. on or after January 1, 2006 is fairly stated, in all material respects.



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Los Angeles, California

February 1, 2012



Grant Thornton LLP

U.S. member firm of Grant Thornton International Ltd