0001193125-12-266287.txt : 20130312 0001193125-12-266287.hdr.sgml : 20130312 20120611130036 ACCESSION NUMBER: 0001193125-12-266287 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20120611 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

From:

    Pangas, Harry S.

Sent:

    Thursday, June 07, 2012 5:20 PM

To:

    ‘Minore, Dominic’

Cc:

    Sayler, Bradford

Subject:

    Fifth Street Finance Corp. - Second Response to SEC Comments

Hey Dominic,

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

We will reach out to you sometime next week. Have a nice weekend.

Thanks,

Harry

Harry Pangas | Partner | 202.383.0805