0000922907-10-000620.txt : 20120625 0000922907-10-000620.hdr.sgml : 20120625 20100913162929 ACCESSION NUMBER: 0000922907-10-000620 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100913 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TORTOISE NORTH AMERICAN ENERGY CORP CENTRAL INDEX KEY: 0001314104 IRS NUMBER: 000000000 STATE OF INCORPORATION: MD FISCAL YEAR END: 1130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11550 ASH STREET, SUITE 300 CITY: LEAWOOD STATE: KS ZIP: 66211 BUSINESS PHONE: 913-981-1020 MAIL ADDRESS: STREET 1: 11550 ASH STREET, SUITE 300 CITY: LEAWOOD STATE: KS ZIP: 66211 CORRESP 1 filename1.htm correspondence_091310.htm

 
[TYN LETTERHEAD]
 
 

 
 
September 13, 2010
 
VIA EDGAR
 
United States Securities and Exchange Commission
Division of Investment Management
100 F Street, N.E.
Washington, D.C. 20549
Attn:           Mr. Larry Greene
 
 
Re:
Tortoise North American Energy Corporation – Shelf Registration Statement on
Form N-2 (File Nos. 333-166089 & 811-21700) (the “Shelf Registration Statement”)
 
To the Commission:
 
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “1933 Act”),  Tortoise North American Energy Corporation (the “Registrant”) hereby requests that the effective date of the Shelf Registration Statement referenced above be accelerated so that it will be declared effective on September 15, or as soon as practicable thereafter, after notification by telephone to the Staff that the Shelf Registration Statement is correct and complete with the exception of information omitted in reliance upon Rule 430A, which will be provided in a final prospectus or prospectus supplement at the time of offering.  As of the date above, there is no managing or principal underwriter for any of the Registrant’s securities that may be offered pursuant to the Shelf Registration Statement.  Future managing or principal underwriters, if any, will be identified in a prospectus supplement to the Shelf Registration Statement at the time of offering.
 
With respect to the Registrant’s request for acceleration of the effective date of the Shelf Registration Statement, please be advised that the Registrant acknowledges that:
 
(1)           the Registrant is responsible for the adequacy and accuracy of the disclosure in the filing;
 
(2)           should the Commission or the Staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
 
(3)           the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
 

 
 
 
Securities and Exchange Commission
September 13, 2010
Page
 

(4)           the Registrant may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
 
 
   Sincerely,  
       
  TORTOISE NORTH AMERICAN ENERGY CORPORATION  
       
       
  By:  /s/ Terry C. Matlack  
     Terry C. Matlack, Chief Financial Officer