Credit Suisse Securities (USA) LLC
Eleven Madison Avenue
New York, New York 10010
As Representative of the several Underwriters
February 10, 2012
VIA FACSIMILE AND EDGAR
Securities and Exchange Commission
Division of Investment Management
100 F Street, N.E.
Washington, D.C. 20549
Re: | Fifth Street Finance Corp. |
Post-Effective Amendment No. 9 to Registration Statement on Form N-2 (File No. 333-166012) |
Ladies and Gentlemen:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, Credit Suisse Securities (USA) LLC, as representative of the several underwriters, hereby joins in the request of Fifth Street Finance Corp. that the effective date of the above-captioned Registration Statement be accelerated so that the same will become effective on February 10, 2012 at 4:00 p.m., New York City time, or as soon as practicable thereafter.
Very truly yours, | ||
Credit Suisse Securities (USA) LLC | ||
By: | /s/ Gilbert Dychiao | |
Name: Gilbert Dychiao | ||
Title: Director | ||
As representative of the Underwriters |