[Letterhead of Sutherland Asbill & Brennan LLP]
June 3, 2010
VIA E-MAIL & EDGAR
Dominic Minore, Esq.
Senior Counsel
Division of Investment Management
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Senior Counsel
Division of Investment Management
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Fifth Street Finance Corp. Registration Statement on Form N-2 filed on April 12, 2010 File No. 333-166012 |
Dear Mr. Minore:
Per your request, attached please find a form of preliminary prospectus supplement to the prospectus included in Fifth Street Finance Corp.’s registration statement on Form N-2.
If you have any questions or additional comments concerning the foregoing, please contact the undersigned at (202) 383-0176, or Harry S. Pangas at (202) 383-0805.
| Sincerely, | ||||
| /s/ Steven B. Boehm | ||||
| Steven B. Boehm | ||||
| cc: | Mr. Leonard M. Tannenbaum/ Chief Executive Officer Harry S. Pangas, Esq. Anne W. Gray, Esq. |