From: Pangas, Harry S.
Sent: Monday, January 30, 2012 8:40 PM
To: ‘minored@sec.gov’
Cc: Boehm, Steven
Subject: Fifth Street Finance Corp. - Form N-2
Dominic,
As we previously discussed, attached please find a draft letter responding to comments issued by the SEC staff on, and related changed pages to, Fifth Street Finance Corp.’s Form N-2 registration statement. The changes pages are marked to show the changes made to the disclosure in the Form N-2 in response to the SEC staff’s comments thereon.
We will plan on filing this email, including the attachments, as supplemental correspondence via EDGAR tomorrow.
Thanks,
Harry
Harry Pangas |Partner | 202.383.0805
Harry Pangas |Partner
Sutherland Asbill & Brennan LLP
1275 Pennsylvania Avenue NW | Washington, DC 20004-2415
202.383.0805 direct | 202.637.3593 facsimile
harry.pangas@sutherland.com | www.sutherland.com