0001193125-11-134567.txt : 20110718 0001193125-11-134567.hdr.sgml : 20110718 20110510195423 ACCESSION NUMBER: 0001193125-11-134567 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110510 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FS Investment CORP CENTRAL INDEX KEY: 0001422183 IRS NUMBER: 261630040 STATE OF INCORPORATION: MD FISCAL YEAR END: 1230 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: CIRCA CENTRE, 2929 ARCH STREET STREET 2: SUITE 675 CITY: PHILDADELPHIA STATE: PA ZIP: 19104-2867 BUSINESS PHONE: 215-495-1150 MAIL ADDRESS: STREET 1: CIRCA CENTRE, 2929 ARCH STREET STREET 2: SUITE 675 CITY: PHILDADELPHIA STATE: PA ZIP: 19104-2867 FORMER COMPANY: FORMER CONFORMED NAME: FB Investment CORP DATE OF NAME CHANGE: 20080618 FORMER COMPANY: FORMER CONFORMED NAME: Franklin Square Investment CORP DATE OF NAME CHANGE: 20071227 CORRESP 1 filename1.htm Correspondence

[Letterhead of Sutherland, Asbill & Brennan LLP]

May 10, 2011

James E. O’Connor

Attorney/Adviser

Division of Investment Management

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

 

Re: FS Investment Corporation
     Post-Effective Amendment No. 8 to Registration Statement on Form N-2 filed on April 7,
     2011 (File Nos: 333-149374 and 814-00757)

Dear Mr. O’Connor:

Pursuant to oral comments that you provided to us in connection with your review of Post-Effective Amendment No. 8 to the Registration Statement on Form N-2 (File No. 333-149374) (the “Registration Statement”) and the prospectus included therein (the “Prospectus”) filed by FS Investment Corporation (the “Company”), the Company has agreed to revise the Prospectus cover page and the signature page to the subscription agreement in the manner set forth in the pages that accompany this correspondence. These changes will be reflected in the final prospectus to be filed pursuant to Rule 497 of the Securities Act of 1933, as amended, once the Registration Statement has been declared effective.

*        *        *

If you have any questions or additional comments concerning the foregoing, please contact Steven B. Boehm at (202) 383-0176 or Owen J. Pinkerton at (202) 383-0254.

Sincerely,

/s/ Steven B. Boehm                

Steven B. Boehm

cc: Mr. Michael C. Forman