SC Distributors, LLC
695 Town Center Drive, Suite 600
Costa Mesa, CA 92626
(212) 759-0777
October 9, 2015
U.S. Securities and Exchange Commission
Division of Investment Management
100 F Street, N.E.
Washington, DC 20549
Attn: Deborah O’Neal-Johnson and Kathy Churko
| Re: | Sierra Income Corporation |
| Registration Statement on Form N-2 (File No. 333-200595) |
Ladies and Gentlemen:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, SC Distributors, LLC (“SC Distributors”), the dealer manager in connection with the proposed offering of Sierra Income Corporation (the“Company”), respectfully requests acceleration of effectiveness of the above-captioned registration statement (the“Registration Statement”), including all amendments thereto, to 4:00 pm on Friday October 9, 2015, or as soon thereafter as possible.
| SC DISTRIBUTORS, LLC | ||
| By: | /s/ Pat Miller | |
| Pat Miller | ||
| President | ||
