Attached files

file filename
10-K/A - 10-K/A - FIRST MARBLEHEAD CORPa2201079z10-ka.htm
EX-31.3 - EX-31.3 - FIRST MARBLEHEAD CORPa2201079zex-31_3.htm
EX-10.38 - EX-10.38 - FIRST MARBLEHEAD CORPa2201079zex-10_38.htm
EX-10.40 - EX-10.40 - FIRST MARBLEHEAD CORPa2201079zex-10_40.htm
EX-10.39 - EX-10.39 - FIRST MARBLEHEAD CORPa2201079zex-10_39.htm

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Exhibit 31.4

CERTIFICATION

I, Kenneth Klipper, certify that:

1.
I have reviewed this Amendment No. 1 on Form 10-K/A of The First Marblehead Corporation; and

2.
Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report.

Dated: November 16, 2010

/s/ Kenneth Klipper

Kenneth Klipper
Managing Director, Chief Financial Officer,
Treasurer and Chief Accounting Officer
   



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