EX-23.1 3 slmex23112312020.htm EX-23.1

Exhibit 23.1

Consent of Independent Registered Public Accounting Firm

The Board of Directors

SLM Corporation:

We consent to the incorporation by reference in the registration statements of SLM Corporation and

subsidiaries (the Company):

Form			Registration Number
S-8			333-140285
S-8			333-125317
S-8			333-33575
S-8			333-33577
S-8			333-44425
S-8			333-53631
S-8			333-68634
S-8			333-80921
S-8			333-92132
S-8			333-109315
S-8			333-109319
S-8			333-159447
S-8			333-116136
S-8			333-181646
S-3			333-226337

of our reports dated February 25, 2021, with respect to the consolidated balance sheets of Company as of December 31, 2020 and 2019, the related consolidated statements of income, comprehensive income, changes in equity, and cash flows for each of the years in the three-year period ended December 31, 2020, and the related notes (collectively, the consolidated financial statements), and the effectiveness of internal control over financial reporting as of December 31, 2020, which reports appear in the December 31, 2020 annual report on Form 10‑K of the Company.

As discussed in Note 2 to the consolidated financial statements, the Company has changed its method of accounting for the recognition and measurement of credit losses as of January 1, 2020 due to the adoption of ASC Topic 326, Financial Instruments – Credit Losses.

/s/ KPMG LLP

McLean, Virginia

February 25, 2021