November 7, 2014
VIA EDGAR
Laura E. Hatch, Staff Accountant
Division of Investment Management
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
RE: Harvest Capital Credit Corporation
Registration Statement on Form N-2
File No. 333-198362
Dear Ms. Hatch:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Harvest Capital Credit Corporation hereby respectfully requests that the above-captioned registration statement, including all amendments thereto, be ordered effective on November 7, 2014, at 5:00 p.m., or as soon thereafter as practicable.
| Harvest Capital Credit Corporation |
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| By: | /s/ Richard P. Buckanavage |
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| Richard P. Buckanavage |
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| President and Chief Executive Officer |
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