October 26, 2010
Via Electronic Submission
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
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| Re: | | Horizon Technology Finance Corporation
Registration Statement on Form N-2
File No. 333-165570 |
Ladies and Gentlemen:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Morgan Stanley & Co. Incorporated and UBS Securities LLC, as representatives of the several Underwriters, hereby join in the request of Horizon Technology Finance Corporation that the effective date of the above-captioned Registration Statement be accelerated so that the same will become effective on October 28, 2010 at 4:00pm, New York City time, or as soon as practicable thereafter.
The following is supplemental information supplied under Rule 418(a)(7) and Rule 460 under the Securities Act of 1933:
| | (i) | | Date of preliminary prospectus: October 18, 2010 |
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| | (ii) | | Dates of distribution: October 18, 2010 — October 28, 2010 |
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| | (iii) | | Number of prospective underwriters to whom the preliminary prospectus was furnished: 8 |
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| | (iv) | | Number of prospectuses so distributed: approximately 9,890 |
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| | (v) | | We have been informed by the participating underwriters that they have complied and will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934. |
Very truly yours,
MORGAN STANLEY & CO. INCORPORATED
UBS SECURITIES LLC
As representatives of the several Underwriters
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| | | MORGAN STANLEY & CO. INCORPORATED | | |
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| By: | | /s/ Kenneth G. Pott Name: Kenneth G. Pott | | |
| | | Title: Managing Director | | |
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| | | UBS SECURITIES LLC | | |
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| By: | | /s/ Christopher Gastelu Name: Christopher Gastelu | | |
| | | Title: Managing Director | | |
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| By: | | /s/ Kenneth Kim Name: Kenneth Kim | | |
| | | Title: Associate Director | | |
