0001193125-12-175575.txt : 20130312 0001193125-12-175575.hdr.sgml : 20130312 20120423142326 ACCESSION NUMBER: 0001193125-12-175575 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20120423 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 Letter

To:

    <minored@sec.gov>, <rupertk@sec.gov>

cc:

    “Sayler, Bradford” <brad.sayler@sutherland.com>

Subject:

    Fifth Street Finance Corp. - Draft Response to SEC Comments on Form N-2 Registration Statement

Kevin and Dominic,

Attached please find a draft letter responding to the comments you issued on Fifth Street Finance Corp.’s Form N-2 registration statement. We have also attached a marked copy of the registration statement that highlights the changes made thereto in response to your comments.

We will file the attached documents as supplemental correspondence via EDGAR.

Have a nice weekend.

Thanks,

Harry

Harry Pangas | Partner | 202.383.0805