0001047469-11-005174.txt : 20120625 0001047469-11-005174.hdr.sgml : 20120625 20110516060528 ACCESSION NUMBER: 0001047469-11-005174 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110516 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

 
 
May 16, 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 (the "Division"), we are submitting via correspondence the Company's draft financial statements for the first quarter of 2011, the final version of which will be filed as part of the Company's Pre-Effective Amendment No. 4 to the Company's Registration Statement on Form N-2 filed on July 22, 2010 (the "Registration Statement") relating to the registration of shares of the Company's common stock, par value $0.01 per share.

        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 filing 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)