-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, WNEmq9BeccXjfoDGKgtwmKVZ2+wwF/zgvBtvy5NFWORqninIxtznc6ElYwtGVd6d H78Xrw8mSobAX0XWBzrFEQ== 0001104659-10-035636.txt : 20100817 0001104659-10-035636.hdr.sgml : 20100817 20100625170416 ACCESSION NUMBER: 0001104659-10-035636 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100625 FILER: COMPANY DATA: COMPANY CONFORMED NAME: KKR Financial Holdings LLC CENTRAL INDEX KEY: 0001386926 STANDARD INDUSTRIAL CLASSIFICATION: FINANCE SERVICES [6199] IRS NUMBER: 113801844 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 555 CALIFORNIA STREET, 50TH FLOOR CITY: SAN FRANCISCO STATE: CA ZIP: 94104 BUSINESS PHONE: (415) 315-3620 MAIL ADDRESS: STREET 1: 555 CALIFORNIA STREET, 50TH FLOOR CITY: SAN FRANCISCO STATE: CA ZIP: 94104 CORRESP 1 filename1.htm

 

KKR Financial Holdings LLC

555 California Street, 50th Floor

San Francisco, California 94104

 

June 25, 2010

 

Michael R. Clampitt

Senior Attorney Advisor

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

 

RE:

 

KKR Financial Holdings LLC
Form 8-K filed on May 3, 2010
File No. 001-33437

 

Dear Mr. Clampitt:

 

KKR Financial Holdings LLC (the “Company”) hereby submits for filing by direct electronic transmission the responses set forth below to the comment letter dated June 18, 2010 from the Staff regarding the filing listed above. To assist your review, we have included the text of the Staff’s comment below in bold italicized type.

 

Form 8-K filed on May 3, 2010

 

Comment:

1.     We note that the Form of Credit Agreement filed as an exhibit to the Form 8-K is not signed and does not include the schedules or exhibits.  Please confirm that you intend to file or incorporate by reference the execution version of the Credit Agreement in its entirety with your Form 10-Q for the quarterly period ended June 30, 2010.

 

Response:

The Company acknowledges and appreciates the Staff’s comment and the Company confirms that, in accordance with Item 601(a)(4) of Regulation S-K and instruction 2 to paragraph (b)(10) of Regulation S-K, it will file the execution version of the Credit Agreement in its entirety with its Form 10-Q for the quarterly period ended June 30, 2010.

 

The Company acknowledges that:

 

·      the Company is responsible for the adequacy and accuracy of the disclosure in the filing;

 


 

·      Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filings; and

 

·      the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

If you have any questions or comments in connection with any of the foregoing, please call me at (415) 315-3704.  Facsimile transmissions may be sent to me at (415) 391-3077.

 

 

Sincerely,

 

 

 

KKR FINANCIAL HOLDINGS LLC

 

 

 

 

 

/s/ JEFFREY B. VAN HORN

 

By: Jeffrey B. Van Horn

 

 

cc: William H. Hinman, Jr.

 

Ryan P. Nolan

 

Philip Davidson

 

Simpson Thacher & Bartlett LLP

 

 

 

Justin Dobbie

 

Division of Corporation Finance

 

Securities and Exchange Commission

 

 

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