Fitch Comments on Request for Confirmation for Nelnet Student Loan Trust, Series 2006-1

NEW YORK--()--Fitch Ratings currently maintains ratings on student loan bonds issued by Nelnet Student Loan Trust, Series 2006-1 (full list detailed below). Nelnet is requesting a confirmation of the current ratings assigned to the trust in connection with the proposed termination of the currency swap currently in place with Deutsche Bank AG, the conversion of the A-6 senior note to U.S. dollars, and the setting the spread of the A-6 senior note at 3M LIBOR + 45 basis points, all in conjunction with the issuance of the Third Supplemental Indenture. Consistent with its statements on policies regarding rating confirmations in structured finance transactions (Jan. 13, 2009) and student loan confirms (May 8, 2009), Fitch is treating this request as a notification.

Based on the information provided, termination of the currency swap currently in place with Deutsche Bank AG, the conversion of the A-6 senior note to U.S. dollars, the setting the spread of the A-6 senior note at 3M LIBOR + 45 basis points, and the issuance of the Third Supplemental Indenture will not have a material impact on the existing ratings. This determination only addresses the effect of the amendments on the current ratings assigned by Fitch to the securities listed below. This determination does not address whether this change is permitted by the terms of the documents, nor does it address whether this change is in the best interests of, or prejudicial to, some or all of the holders of the securities listed.

Fitch's ratings on the above-mentioned trusts remain unchanged and are as follows:

Nelnet Student Loan Trust 2006-1:

--Class A-4 'AAAsf'; Rating Watch Negative;

--Class A-5 'AAAsf'; Rating Watch Negative;

--Class A-6 'AAAsf'; Rating Watch Negative;

--Class B 'BBB-sf'; Outlook Stable.

Additional information is available at 'www.fitchratings.com'

Applicable Criteria and Related Research:

--'Global Structured Finance Rating Criteria' dated May 24, 2013;

--'Rating U.S. Federal Family Education Loan Program Student Loan ABS Criteria' dated May 17, 2013.

Applicable Criteria and Related Research:

Global Structured Finance Rating Criteria

http://www.fitchratings.com/creditdesk/reports/report_frame.cfm?rpt_id=708661

Rating U.S. Federal Family Education Loan Program Student Loan ABS Criteria -- Amended

http://www.fitchratings.com/creditdesk/reports/report_frame.cfm?rpt_id=708795

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Contacts

Fitch Ratings
Primary Analyst:
Harry Kohl, +1-212-908-0837
Associate Director
Fitch Ratings
One State Plaza
New York, NY 10004
or
Committee Chairperson:
Tracy Wan, +1-212-908-9171
Senior Director
or
Media Relations:
Sandro Scenga, New York, +1-212-908-0278
sandro.scenga@fitchratings.com

Contacts

Fitch Ratings
Primary Analyst:
Harry Kohl, +1-212-908-0837
Associate Director
Fitch Ratings
One State Plaza
New York, NY 10004
or
Committee Chairperson:
Tracy Wan, +1-212-908-9171
Senior Director
or
Media Relations:
Sandro Scenga, New York, +1-212-908-0278
sandro.scenga@fitchratings.com