August 26, 2020
VIA EDGAR
Ms. Deborah O’Neal
Ms. Christina DiAngelo Fettig
U.S. Securities and Exchange Commission
Division of Investment Management
100 F Street, N.E.
Washington, D.C. 20549
Re: | Great Elm Capital Corp. |
Registration Statement on Form N-2 (File No. 333- 239839)
Dear Ms. O’Neal and Ms. Fettig:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Securities Act”), Imperial Capital, LLC and Piper Sandler & Co., as dealer managers for the offering, hereby join in the request of Great Elm Capital Corp. that the effective date of the above-captioned Registration Statement be accelerated so that the same will become effective at 4:00 p.m., Eastern Time, on Friday, August 28, 2020, or as soon thereafter as is practicable.
Very truly yours, | ||
IMPERIAL CAPITAL, LLC | ||
As Dealer Manager | ||
By: | /s/ Christopher Shepard | |
Name: | Christopher Shepard | |
Title: | EVP, Co-Head of Investment Banking | |
PIPER SANDLER & CO. | ||
As Dealer Manager | ||
By: | /s/ Britten S. Cosgrove | |
Name: | Britten S. Cosgrove | |
Title: | Managing Director |