**Exhibit 34.4**

**Report of Independent Registered Public Accounting Firm**

To the Board of Directors ofXerox Education Services LLC: 

We have examined management’s assertion, included in the accompanying *ACS Education Services ManagementAssessment*(“Management’s Assessment”), that Xerox Education Services LLC, dba ACS Education Services, (the “Company”) complied with the servicing criteria set forth in Item 1122(d) of the Securities and ExchangeCommission’s (“SEC”) Regulation AB for the asset-backed securities transactions involving student loans for which the Company commenced servicing activities for Sallie Mae, Inc. on or after January 1, 2006 and for Bank ofAmerica, National Association, master servicer and administrator for BASLT 2010-1, on or after July 9, 2010 (the “Platform”), as of December 31, 2012 and for the year then ended, excluding the criteria which the Company hasdetermined are not applicable to the servicing activities performed by it with respect to the Platform, as indicated in Appendix A to Management’s Assessment. Appendix B to Management’s Assessment identifies the individual asset-backedtransactions defined by management as constituting the Platform. As described in management’s assertion, for servicing criterion 1122(d)(2)(i), the Company has engaged a vendor to perform the activities required by this servicing criteria. TheCompany has determined that this vendor is not considered a “servicer” as defined in Item 1101(j) of Regulation AB, and the Company has elected to take responsibility for assessing compliance with the servicing criteria applicable tothe vendor as permitted by Interpretation 17.06 of the SEC Division of Corporation Finance Manual of Publicly Available Telephone Interpretations (“Interpretation 17.06”). As permitted by Interpretation 17.06, the Company has asserted thatit has policies and procedures in place designed to provide reasonable assurance that the vendor’s activities comply in all material respects with the servicing criteria applicable to the vendor. The Company is solely responsible fordetermining that it meets the SEC requirements to apply Interpretation 17.06 for the vendor and related criteria as described in its assertion, and we performed no procedures with respect to the Company’s determination of its eligibility to useInterpretation 17.06. Management is responsible for the Company’s compliance with the servicing criteria. Our responsibility is to express an opinion on management’s assertion based on our examination. 

Our examination was conducted in accordance with attestation 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 and performing such other procedures as we considered necessary in the circumstances. Our examination included testing ofselected asset-backed transactions that comprise the Platform, testing of selected servicing activities related to the Platform, and determining whether the Company processed those selected transactions and performed those selected activities incompliance with the applicable servicing criteria. Our procedures were limited to the selected transactions and servicing activities performed by the Company during the period covered by this report. Our procedures were not designed to detectnoncompliance arising from errors that may have occurred prior to or subsequent to our tests that may have affected the balances or amounts calculated or reported by the Company during the period covered by this report. We believe that ourexamination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on the Company’s compliance with the servicing criteria. 

In our opinion, management’s assertion that Xerox Education Services LLC, dba ACS Education Services,complied with the aforementioned applicable servicing criteria as of and for the year ended December 31, 2012 for the Platform is fairly stated, in all material respects. 

**/s/ PRICEWATERHOUSECOOPERSLLP**

February 28, 2013