 | American Capital Senior Floating, Ltd. Two Bethesda Metro Center, 14th Floor Bethesda, MD 20814 (301) 968-9310 (301) 968-9311 Fax www.ACSF.com |
February 26, 2016
VIA EDGAR AND COURIER
Deborah O’Neal Johnson
Securities and Exchange Commission
Division of Investment Management
100 F Street, N.E.
Washington, D.C. 20549
| Re: | American Capital Senior Floating, Ltd. Preliminary Proxy Statement for its 2016 Annual Meeting of Stockholders (File Number: 814-01025) |
Dear Ms. Johnson:
American Capital Senior Floating, Ltd. (the “Company”) has filed today via EDGAR with the Securities and Exchange Commission a Preliminary Proxy Statement (the “Preliminary Proxy Statement”) for its 2016 Annual Meeting of Stockholders to be held on April 22, 2016.
We would appreciate receiving any comments at the Staff’s earliest convenience. If we can be of assistance in facilitating the Staff’s review of the Preliminary Proxy Statement, please contact my colleague, Cydonii V. Fairfax, at (301) 841-1384 or me at (301) 841-1405.
Sincerely,
/s/ Samuel A. Flax
Samuel A. Flax
Executive Vice President and Secretary
Enclosures