[INSERT CITIGROUP HEADER]
September 18, 2006
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Division of Investment Management
|
|
|
|
|
|
|
Re:
|
|
Kayne Anderson Energy Development Company |
|
|
|
|
Registration Statement on Form N-2 |
|
|
|
|
(File No. 333-134829) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned, as the
representatives of the prospective underwriters of the above captioned securities, hereby joins in
the request of Kayne Anderson Energy Development Company that the effectiveness of the Registration
Statement relating to such securities be accelerated so that the Registration Statement will become
effective by 12:00 p.m., Eastern Time, on Wednesday, September 20, 2006, or as soon as practicable
thereafter.
In connection with the foregoing, please be advised that the undersigned have distributed
approximately 50,000 copies of the Preliminary Prospectus dated September 6, 2006 to underwriters,
selected dealers, individuals and corporations.
[REMAINDER OF PAGE INTENTIONALLY LEFT BLANK]