GARRISON CAPITAL INC.
1350 Avenue of the americas
new york, new york 10019
March 25, 2013
VIA EDGAR AND FACSIMILE
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attn: Vincent J. Di Stefano
| Re: | Garrison Capital Inc. |
| Registration Statement on Form N-2 | |
| File Numbers 333-173026 and 814-878 |
Dear Commissioners:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Garrison Capital Inc., a Delaware corporation (the “Company”), respectfully requests acceleration of the effective date of its Registration Statement on Form N-2 (File No. 333-173026; 814-878) (the “Registration Statement”) so that such Registration Statement may be declared effective at 4:00 p.m. on March 26, 2013, or as soon as practicable thereafter.
We request that we be notified of such effectiveness by a telephone call to William J. Tuttle of Dechert LLP at (202) 261-3352 and that such effectiveness also be confirmed in writing.
The Company hereby acknowledges that (i) should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
| Very truly yours, | |||
| Garrison Capital Inc. | |||
| By: | /s/ Brian Chase | ||
| Name: | Brian Chase | ||
| Title: | Chief Financial Officer | ||
