Portman Ridge Finance Corporation
650 Madison Avenue, 23rd Floor
New York, New York 10022
December 1, 2021
VIA EDGAR CORRESPONDENCE
U.S. Securities and Exchange Commission
Division of Investment Management
100 F Street, NE
Washington, DC 20549-4644
| Attention: | David Orlic | |
| David Manion |
| Re: | Portman Ridge Finance Corporation (the “Company”) |
File No. 333-260074
Request for Acceleration of Effectiveness of Pre-Effective Amendment No. 1 (the “Amendment”) to the Company’s Registration Statement on Form N-14 as filed on November 23, 2021
Dear Messrs. Orlic and Manion:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, we hereby respectfully request that the effectiveness of the above-captioned Amendment be accelerated so that the same will become effective immediately or as soon as practicable thereafter.
Please contact Harry S. Pangas at Dechert LLP at (202) 261-3466 with any comments or questions concerning this correspondence.
Very truly yours,
| Portman Ridge Finance Corporation | ||
| By: | /s/ Jason T. Roos | |
| Name: | Jason T. Roos | |
| Title: | Chief Financial Officer, Secretary and Treasurer | |
| cc: | Harry S. Pangas, Dechert LLP |
Alexander C. Karampatsos, Dechert LLP
