0001615774-19-000882.txt : 20190514 0001615774-19-000882.hdr.sgml : 20190514 20190123174736 ACCESSION NUMBER: 0001615774-19-000882 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20190123 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Oxford Square Capital Corp. CENTRAL INDEX KEY: 0001259429 IRS NUMBER: 200118736 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8 SOUND SHORE DR STREET 2: SUITE 255 CITY: GREENWICH STATE: CT ZIP: 06830 BUSINESS PHONE: 2039835275 MAIL ADDRESS: STREET 1: 8 SOUND SHORE DRIVE STREET 2: SUITE 255 CITY: GREENWICH STATE: CT ZIP: 06830 FORMER COMPANY: FORMER CONFORMED NAME: Oxford Street Capital Corp. DATE OF NAME CHANGE: 20180319 FORMER COMPANY: FORMER CONFORMED NAME: TICC Capital Corp. DATE OF NAME CHANGE: 20071203 FORMER COMPANY: FORMER CONFORMED NAME: TECHNOLOGY INVESTMENT CAPITAL CORP DATE OF NAME CHANGE: 20030812 CORRESP 1 filename1.htm

[Letterhead of Eversheds Sutherland (US) LLP]

January 23, 2019

VIA EDGAR

Dominic Minore, Esq.

Senior Counsel

Division of Investment Management

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

	Re:	Oxford Square Capital Corp.
		Registration Statement on Form N-2 filed January 23, 2019
		File No. 333-229337

Dear Mr. Minore:

On behalf of Oxford Square Capital Corp. (the “Company”), we hereby respectfully request that the staff of the Securities and Exchange Commission (the “Commission”) afford the Company’s registration statement on Form N-2 (File No. 333-229337), filed with the Commission on January 23, 2019 (the “Registration Statement”), selective review in accordance with Securities Act Release No. 6510 (February 15, 1984).

The disclosure contained in Registration Statement is substantially similar to the disclosure contained in the Company’s Post-Effective Amendment No. 3 to the registration statement on Form N-2 (File No. 333-202672), filed with the Commission on November 14, 2017 and declared effective by the Commission on November 20, 2017 (the “Effective Date”), except for (i) revisions reflecting material developments relating to the Company since the Effective Date and (ii) the inclusion of annual audited financial statements and related financial data for the fiscal year ended December 31, 2017, and unaudited financial statements and related financial data for the fiscal quarter ended September 30, 2018, in each case, together with disclosure relating thereto.

* * *

If you have any questions or additional comments concerning the foregoing, please contact me at (202) 383-0815.

		Sincerely,

		/s/ Vlad M. Bulkin

		Vlad M. Bulkin