0001047469-11-003122.txt : 20120625 0001047469-11-003122.hdr.sgml : 20120625 20110401164959 ACCESSION NUMBER: 0001047469-11-003122 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110401 FILER: COMPANY DATA: COMPANY CONFORMED NAME: New Mountain Guardian (Leveraged), L.L.C. CENTRAL INDEX KEY: 0001491925 IRS NUMBER: 263633354 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 787 SEVENTH AVENUE, 49TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10019 BUSINESS PHONE: (212) 720-0300 MAIL ADDRESS: STREET 1: 787 SEVENTH AVENUE, 49TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10019 FORMER COMPANY: FORMER CONFORMED NAME: New Mountain Guardian (Leveraged), L.L.C. DATE OF NAME CHANGE: 20100513 FILER: COMPANY DATA: COMPANY CONFORMED NAME: New Mountain Finance Corp CENTRAL INDEX KEY: 0001496099 IRS NUMBER: 272978010 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 787 SEVENTH AVENUE, 48TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10019 BUSINESS PHONE: (212) 720-0300 MAIL ADDRESS: STREET 1: 787 SEVENTH AVENUE, 48TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10019 FORMER COMPANY: FORMER CONFORMED NAME: New Mountain Guardian Corp DATE OF NAME CHANGE: 20100706 CORRESP 1 filename1.htm

  Direct Line: 202.639.7078
Fax: 202.639.7003

 

April 1, 2011

CORRESPONDENCE VIA ELECTRONIC TRANSMISSION

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

    Re:
    New Mountain Finance Corporation

Ladies and Gentlemen:

        On behalf of New Mountain Finance Corporation, a Delaware corporation (the "Company"), and pursuant to the conversation that the undersigned had with Mr. Ganley, Senior Counsel in the Securities and Exchange Commission's Division of Investment Management, we are submitting via correspondence pages from the Company's draft Pre-Effective Amendment No. 3 to the Company's Registration Statement on Form N-2 filed on July 22, 2010 relating to the registration of shares of the Company's common stock, par value $0.01 per share. Such changed pages reflect the changes in disclosure relating to New Mountain Finance SPV Funding, L.L.C., which will be consolidated for accounting purposes and for the purposes of the asset coverage ratio under the Investment Company Act of 1940.

        The filing fee of $14,260 was paid by wire transfer to the Securities and Exchange Commission, Account Number 152307768324, US Bank, ABA No. 081000210 on July 9, 2010.

        Please direct any questions or comments that the Staff may have with regard to the correspondence filing to Jessica Forbes at 212.859.8558 or to the undersigned at the above-referenced number.

    Sincerely,

 
 
/s/ VASILIKI B. TSAGANOS
 Vasiliki B. Tsaganos
cc:
Robert A. Hamwee (New Mountain Finance Corporation)
Adam Weinstein (New Mountain Finance Corporation)