SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d)
of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported)
September 22, 2004
NELNET, INC.
(Exact name of registrant as specified in its charter)
Nebraska 001-31924 84-0748903
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(State or other jurisdiction (Commission (I.R.S. Employer
of incorporation) File Number) Identification No.)
121 South 13th Street
Suite 201
Lincoln, Nebraska 68508
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (402) 458-2370
Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions:
|_| Written communications pursuant to Rule 425 under the Securities Act (17
CFR 230.425)
|_| Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
|_| Pre-commencement communications pursuant to Rule 14d-2(b) under the
Exchange Act (17 CFR 240.14d-2(b))
|_| Pre-commencement communications pursuant to Rule 13e-4(c) under the
Exchange Act (17 CFR 240.13e-4(c))
Item 8.01. Other Events.
On September 22, 2004, Nelnet, Inc. issued two press releases. One
press release announced on September 21, 2004, the U.S. Government
Accountability Office (GAO) issued a Report to Congressional Requesters
titled "Federal Family Education Loan Program: Statutory and Regulatory
Changes Could Avert Billions in Unnecessary Federal Subsidy Payments." In
the report, the GAO recommended that Congress should consider amending the
Higher Education Act to address the issues identified by the GAO report
relating to loans financed with pre-October 1, 1993 tax-exempt bonds.
The other press release was a response related to a request by
Senator Edward Kennedy to have the SEC investigate certain activities of
the company.
Item 9.01. Financial Statements and Exhibits.
A copy of the press releases are attached as Exhibits 99.1 and 99.2
to this Current Report.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
Dated: September 23, 2004
NELNET, INC.
By: /s/ Michael S. Dunlap
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Name: Michael S. Dunlap
Title: Chairman and Co-Chief Executive
Officer (Co-Principal Executive
Officer)
EXHIBIT INDEX
Exhibit No. Description
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99.1 Press Release dated September 22, 2004 - "GAO Issues
Report on Federal Family Education Loan Program"
99.2 Press Release dated September 22, 2004 - "Nelnet
responds to press reference of requested SEC inquiry"