0001193125-12-031175.txt : 20130311 0001193125-12-031175.hdr.sgml : 20130311 20120131104539 ACCESSION NUMBER: 0001193125-12-031175 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20120131 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: 10 BANK STREET STREET 2: SUITE 1210 CITY: WHITE PLAINS STATE: NY ZIP: 10601 BUSINESS PHONE: (914) 286-6800 MAIL ADDRESS: STREET 1: 10 BANK STREET STREET 2: SUITE 1210 CITY: WHITE PLAINS STATE: NY ZIP: 10601 CORRESP 1 filename1.htm Correspondence

From: Pangas, Harry S.

Sent: Monday, January 30, 2012 8:40 PM

To: ‘minored@sec.gov’

Cc: Boehm, Steven

Subject: Fifth Street Finance Corp. - Form N-2

Dominic,

As we previously discussed, attached please find a draft letter responding to comments issued by the SEC staff on, and related changed pages to, Fifth Street Finance Corp.’s Form N-2 registration statement. The changes pages are marked to show the changes made to the disclosure in the Form N-2 in response to the SEC staff’s comments thereon.

We will plan on filing this email, including the attachments, as supplemental correspondence via EDGAR tomorrow.

Thanks,

Harry

Harry Pangas | Partner | 202.383.0805

Harry Pangas | Partner

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Sutherland Asbill & Brennan LLP

1275 Pennsylvania Avenue NW | Washington, DC 20004-2415

202.383.0805 direct | 202.637.3593 facsimile

harry.pangas@sutherland.com | www.sutherland.com

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