KKR ALTERNATIVE CORPORATE OPPORTUNITIES FUND
555 CALIFORNIA STREET
50TH FLOOR
SAN FRANCISCO, CALIFORNIA 94104
October 17, 2012
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attention: Mr. John Ganley, Division of Investment Management
Re: |
| KKR Alternative Corporate Opportunities Fund |
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| Registration Statement on Form N-2 (File Nos. 811-22721 and 333-182744) |
Dear Commissioners:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, KKR Alternative Corporate Opportunities Fund, a Delaware statutory trust (the “Fund”), hereby respectfully requests acceleration of the effective date of its Registration Statement on Form N-2 (File Nos. 811-22721 and 333-182744) so that such Registration Statement may be declared effective on October 22, 2012 or as soon as practicable thereafter.
The undersigned, in making this request for acceleration, hereby states that it is aware of its obligations under Rule 461 and the other applicable provisions of the 1933 Act.
| Very truly yours, | |
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| KKR Alternative Corporate Opportunities Fund | |
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| By: | /s/ Nicole Macarchuk |
| Name: | Nicole Macarchuk |
| Title: | Secretary and Vice President |
SEI INVESTMENTS DISTRIBUTION CO.
1 FREEDOM VALLEY DRIVE
OAKS, PENNSYLVANIA 19456
October 17, 2012
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attention: Mr. John Ganley, Division of Investment Management
Re: |
| KKR Alternative Corporate Opportunities Fund |
|
| Registration Statement on Form N-2 (File Nos. 811-22721 and 333-182744) |
Dear Commissioners:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, SEI Investments Distribution Co., in its capacity as distributor of KKR Alternative Corporate Opportunities Fund, hereby joins in the request of KKR Alternative Corporate Opportunities Fund for acceleration of the effective date of the Registration Statement on Form N-1A (File Nos. 811-22721 and 333-182744) so that such Registration Statement may be declared effective on October 22, 2012 or as soon as practicable thereafter.
The undersigned, in making this request for acceleration, hereby states that it is aware of its obligations under Rule 461 and the other applicable provisions of the 1933 Act.
| Very truly yours, | |
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| SEI INVESTMENTS DISTRIBUTION CO. | |
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| By: | /s/ Maxine J. Chou |
| Name: | Maxine J. Chou |
| Title: | Chief Financial Officer and Chief Operations Officer |