Kayne Anderson MLP Investment Company
811 Main Street, 14th Floor
Houston, Texas 77002
(877) 657-3863
February 20, 2014
VIA EDGAR [CORRESPONDENCE FILING]
Mr. John Ganley
Senior Counsel
United States Securities and Exchange Commission
Division of Investment Management
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Kayne Anderson MLP Investment Company |
Exchange Offer Registration Statement on Form N-14
Post-Effective Amendment No. 1
(File Nos. 333-192144 & 811-21593)
Dear Mr. Ganley:
Kayne Anderson MLP Investment Company (the “Fund”) hereby requests that the effective date of the above-referenced Post-Effective Amendment No. 1 to the Fund’s Exchange Offer Registration Statement on Form N-14 be accelerated so that it may become effective by 10:00 a.m., Washington, D.C. time, on Friday, February 21, 2014, or as soon thereafter as practicable.
The Fund acknowledges the following: (1) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (2) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Fund from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (3) the Fund may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
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Mr. John Ganley
February 20, 2014
Page 2
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Very truly yours, |
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Kayne Anderson MLP Investment Company |
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By: | | /s/ Terry Hart |
| | Terry Hart |
| | Chief Financial Officer |
cc: | Kevin S. McCarthy, Kayne Anderson MLP Investment Company |
David J. Shladovsky, Esq., Kayne Anderson MLP Investment Company
David A. Hearth, Esq.
John F. Della Grotta, Esq.