Simpson Thacher & BartlettLLP
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WASHINGTON, D.C. 20001
TELEPHONE: +1-202-636-5500
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Direct Dial Number (202) 636-5592 | | | | E-mail Address steven.grigoriou@stblaw.com |
June 2, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Investment Management
100 F Street, N.E.
Washington, D.C. 20549
Attn: Lauren Hamilton
| Re: | Blackstone Secured Lending Fund |
Form N-14, File No. 333-251384
Dear Ms. Hamilton:
On behalf of Blackstone Secured Lending Fund (the “Company”), we are providing the following responses to comments received by telephone from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) on May 27, 2021 relating to the amendment to the Company’s Registration Statement on Form N-14 filed with the Commission on May 14, 2021 (the “Registration Statement”). All capitalized terms used but not defined in this letter have the meanings given to them in the Registration Statement.
| | 1. | In footnote 6 of the Senior Securities table, please provide an estimate for the asset coverage per unit for the 2.750% Notes in the footnote inclusive of the April 27, 2021 issuance. |
The Company has included the requested disclosure in the amended Registration Statement in accordance with the Staff’s comment.
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Please do not hesitate to call me at (202) 636-5592, Rajib Chanda at (202) 636-5543 or Benjamin Wells at (212) 455-2516 with any questions you may have regarding this filing or if you wish to discuss the above responses.
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| Very truly yours, |
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| /s/ Steven Grigoriou |
| cc: | Rajib Chanda, Simpson Thacher & Bartlett LLP |
Benjamin Wells, Simpson Thacher & Bartlett LLP
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