March 26, 2014
U.S. Securities and Exchange Commission Office of the Chief Accountant 100 F Street, NE Washington, DC 20549 |
Re: KCAP Financial, Inc.
File No. 814-00735
Dear Sir or Madam:
We have read Item 4.01 of Form 8-K of KCAP Financial, Inc. dated March 26, 2014, and agree with the statements concerning our Firm contained therein.
Very truly yours,
/s/ GRANT THORNTON LLP
New York, New York