diff --git a/Lib/importlib/_bootstrap.py b/Lib/importlib/_bootstrap.py
index 511f7dd..145be93 100644
--- a/Lib/importlib/_bootstrap.py
+++ b/Lib/importlib/_bootstrap.py
@@ -301,6 +301,143 @@
         return imp.is_frozen_package(fullname)
 
 
+class SourceLoader:
+
+    def path_mtime(self, path:str) -> int:
+        """Optional method that returns the modification time for the specified
+        path.
+
+        Implementing this method allows the loader to read bytecode files.
+
+        """
+        raise NotImplementedError
+
+    def set_data(self, path:str, data:bytes) -> None:
+        """Optional method which writes data to a file path.
+
+        Implementing this method allows for the writing of bytecode files.
+
+        """
+        raise NotImplementedError
+
+    def is_package(self, fullname):
+        """Concrete implementation of InspectLoader.is_package by checking if
+        the path returned by get_filename has a filename of '__init__.py'."""
+        filename = self.get_filename(fullname).rsplit(path_sep, 1)[1]
+        return filename.rsplit('.', 1)[0] == '__init__'
+
+    def get_source(self, fullname):
+        """Concrete implementation of InspectLoader.get_source."""
+        import tokenize
+        path = self.get_filename(fullname)
+        try:
+            source_bytes = self.get_data(path)
+        except IOError:
+            raise ImportError("source not available through get_data()")
+        encoding = tokenize.detect_encoding(_io.BytesIO(source_bytes).readline)
+        # XXX Universal newlines?
+        return source_bytes.decode(encoding[0])
+
+    def get_code(self, fullname):
+        """Concrete implementation of InspectLoader.get_code.
+
+        Reading of bytecode requires path_mtime to be implemented. To write
+        bytecode, set_data must also be implemented.
+
+        """
+        source_path = self.get_filename(fullname)
+        bytecode_path = imp.cache_from_source(source_path)
+        source_mtime = None
+        if bytecode_path is not None:
+            try:
+                source_mtime = self.path_mtime(source_path)
+            except NotImplementedError:
+                pass
+            else:
+                try:
+                    data = self.get_data(bytecode_path)
+                except IOError:
+                    pass
+                else:
+                    magic = data[:4]
+                    raw_timestamp = data[4:8]
+                    if (len(magic) == 4 and len(raw_timestamp) == 4 and
+                            magic == imp.get_magic() and
+                            marshal._r_long(raw_timestamp) == source_mtime):
+                        return marshal.loads(data[8:])
+        source_bytes = self.get_data(source_path)
+        code_object = compile(source_bytes, source_path, 'exec',
+                                dont_inherit=True)
+        if (not sys.dont_write_bytecode and bytecode_path is not None and
+                source_mtime is not None):
+            # If e.g. Jython ever implements imp.cache_from_source to have
+            # their own cached file format, this block of code will most likely
+            # throw an exception.
+            data = bytearray(imp.get_magic())
+            data.extend(marshal._w_long(source_mtime))
+            data.extend(marshal.dumps(code_object))
+            try:
+                self.set_data(bytecode_path, data)
+            except NotImplementedError:
+                pass
+        return code_object
+
+    @module_for_loader
+    def load_module(self, module):
+        """Concrete implementation of Loader.load_module.
+
+        Requires ExecutionLoader.get_filename and ResourceLoader.get_data to be
+        implemented to load source code. Use of bytecode is dictated by whether
+        get_code uses/writes bytecode.
+
+        """
+        name = module.__name__
+        code_object = self.get_code(name)
+        module.__file__ = self.get_filename(name)
+        module.__cached__ = imp.cache_from_source(module.__file__)
+        module.__package__ = name
+        is_package = self.is_package(name)
+        if is_package:
+            module.__path__ = [module.__file__.rsplit(path_sep, 1)[0]]
+        else:
+            module.__package__ = module.__package__.rpartition('.')[0]
+        module.__loader__ = self
+        exec(code_object, module.__dict__)
+        return module
+
+
+class _SourceFileLoader(SourceLoader):
+
+    """Concrete implementation of SourceLoader.
+
+    NOT A PUBLIC CLASS! Do not expect any API stability from this class, so DO
+    NOT SUBCLASS IN YOUR OWN CODE!
+
+    """
+
+    def __init__(self, fullname, path):
+        self._name = fullname
+        self._path = path
+
+    @_check_name
+    def get_filename(self, fullname):
+        """Return the path to the source file as found by the finder."""
+        return self._path
+
+    def path_mtime(self, path):
+        """Return the modification time for the path."""
+        return int(_os.stat(path).st_mtime)
+
+    def set_data(self, data, path):
+        """Write bytes data to a file."""
+        try:
+            with _closing(_io.FileIO(bytecode_path, 'w')) as file:
+                file.write(data)
+        except IOError as exc:
+            if exc.errno != errno.EACCES:
+                raise
+
+
 class PyLoader:
 
     """Loader base class for Python source code.
diff --git a/Lib/importlib/abc.py b/Lib/importlib/abc.py
index 6a688d1..a9cd3c8 100644
--- a/Lib/importlib/abc.py
+++ b/Lib/importlib/abc.py
@@ -100,7 +100,7 @@
         raise NotImplementedError
 
 
-class SourceLoader(ResourceLoader, ExecutionLoader):
+class SourceLoader(_bootstrap.SourceLoader, ResourceLoader, ExecutionLoader):
 
     """Abstract base class for loading source code (and optionally any
     corresponding bytecode).
@@ -117,106 +117,6 @@
 
     """
 
-    def path_mtime(self, path:str) -> int:
-        """Optional method that returns the modification time for the specified
-        path.
-
-        Implementing this method allows the loader to read bytecode files.
-
-        """
-        raise NotImplementedError
-
-    def set_data(self, path:str, data:bytes) -> None:
-        """Optional method which writes data to a file path.
-
-        Implementing this method allows for the writing of bytecode files.
-
-        """
-        raise NotImplementedError
-
-    def is_package(self, fullname):
-        """Concrete implementation of InspectLoader.is_package by checking if
-        the path returned by get_filename has a filename of '__init__.py'."""
-        filename = os.path.basename(self.get_filename(fullname))
-        return os.path.splitext(filename)[0] == '__init__'
-
-    def get_source(self, fullname):
-        """Concrete implementation of InspectLoader.get_source."""
-        path = self.get_filename(fullname)
-        try:
-            source_bytes = self.get_data(path)
-        except IOError:
-            raise ImportError("source not available through get_data()")
-        encoding = tokenize.detect_encoding(io.BytesIO(source_bytes).readline)
-        return source_bytes.decode(encoding[0])
-
-    def get_code(self, fullname):
-        """Concrete implementation of InspectLoader.get_code.
-
-        Reading of bytecode requires path_mtime to be implemented. To write
-        bytecode, set_data must also be implemented.
-
-        """
-        source_path = self.get_filename(fullname)
-        bytecode_path = imp.cache_from_source(source_path)
-        source_mtime = None
-        if bytecode_path is not None:
-            try:
-                source_mtime = self.path_mtime(source_path)
-            except NotImplementedError:
-                pass
-            else:
-                try:
-                    data = self.get_data(bytecode_path)
-                except IOError:
-                    pass
-                else:
-                    magic = data[:4]
-                    raw_timestamp = data[4:8]
-                    if (len(magic) == 4 and len(raw_timestamp) == 4 and
-                            magic == imp.get_magic() and
-                            marshal._r_long(raw_timestamp) == source_mtime):
-                        return marshal.loads(data[8:])
-        source_bytes = self.get_data(source_path)
-        code_object = compile(source_bytes, source_path, 'exec',
-                                dont_inherit=True)
-        if (not sys.dont_write_bytecode and bytecode_path is not None and
-                source_mtime is not None):
-            # If e.g. Jython ever implements imp.cache_from_source to have
-            # their own cached file format, this block of code will most likely
-            # throw an exception.
-            data = bytearray(imp.get_magic())
-            data.extend(marshal._w_long(source_mtime))
-            data.extend(marshal.dumps(code_object))
-            try:
-                self.set_data(bytecode_path, data)
-            except (NotImplementedError, IOError):
-                pass
-        return code_object
-
-    @util.module_for_loader
-    def load_module(self, module):
-        """Concrete implementation of Loader.load_module.
-
-        Requires ExecutionLoader.get_filename and ResourceLoader.get_data to be
-        implemented to load source code. Use of bytecode is dictated by whether
-        get_code uses/writes bytecode.
-
-        """
-        name = module.__name__
-        code_object = self.get_code(name)
-        module.__file__ = self.get_filename(name)
-        module.__cached__ = imp.cache_from_source(module.__file__)
-        module.__package__ = name
-        is_package = self.is_package(name)
-        if is_package:
-            module.__path__  = [os.path.dirname(module.__file__)]
-        else:
-            module.__package__ = module.__package__.rpartition('.')[0]
-        module.__loader__ = self
-        exec(code_object, module.__dict__)
-        return module
-
 
 class PyLoader(SourceLoader):
 
diff --git a/Lib/importlib/test/source/test_abc_loader.py b/Lib/importlib/test/source/test_abc_loader.py
index 62729b4..6bdaadb 100644
--- a/Lib/importlib/test/source/test_abc_loader.py
+++ b/Lib/importlib/test/source/test_abc_loader.py
@@ -748,10 +748,9 @@
             return closure
 
         self.setUp(magic=b'0000')
-        for exc in (NotImplementedError, IOError):
-            self.loader.set_data = raise_exception(exc)
-            code_object = self.loader.get_code(self.name)
-            self.verify_code(code_object)
+        self.loader.set_data = raise_exception(NotImplementedError)
+        code_object = self.loader.get_code(self.name)
+        self.verify_code(code_object)
 
 class AbstractMethodImplTests(unittest.TestCase):