0001144204-16-135545.txt : 20170523 0001144204-16-135545.hdr.sgml : 20170523 20161121141636 ACCESSION NUMBER: 0001144204-16-135545 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20161121 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Fifth Street Finance Corp. CENTRAL INDEX KEY: 0001414932 IRS NUMBER: 261219283 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 777 WEST PUTNAM AVENUE STREET 2: 3RD FLOOR CITY: GREENWICH STATE: CT ZIP: 06830 BUSINESS PHONE: (203) 681-3600 MAIL ADDRESS: STREET 1: 777 WEST PUTNAM AVENUE STREET 2: 3RD FLOOR CITY: GREENWICH STATE: CT ZIP: 06830 FORMER COMPANY: FORMER CONFORMED NAME: Fifth Street Finance Corp DATE OF NAME CHANGE: 20071012 CORRESP 1 filename1.htm

FIFTH STREET FINANCE CORP.

777 WEST PUTNAM AVENUE, 3^rd Floor
GREENWICH, CONNECTICUT 06830

November 21, 2016

VIA EDGAR

United States Securities and Exchange Commission

Division of Investment Management

100 F Street, N.E.

Washington, DC 20549

Attention: Dominic Minore

Re:		Fifth Street Finance Corp.
		Registration Statement on Form N-2 (File No. 333-214129)

Dear Commissioners:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Fifth Street Finance Corp., a Delaware corporation, respectfully requests acceleration of the effective date of Pre-Effective Amendment No. 1 to its Registration Statement on Form N-2 (File No. 333-214129) (the “Registration Statement”) so that such Registration Statement may be declared effective at 4:00 pm, Eastern Time, on Tuesday, November 22, 2016, or as soon as practicable thereafter.

We request that we be notified of such effectiveness by a telephone call to William J. Tuttle of Dechert LLP at (202) 261-3352, and that such effectiveness also be confirmed in writing.

	Very truly yours,

	Fifth Street Finance Corp.

By:	/s/ Steven Noreika
	Name:	Steven Noreika
	Title:	Chief Financial Officer