Correspondence

0001193125-17-076962.txt : 20180312 0001193125-17-076962.hdr.sgml : 20180312 20170309163655 ACCESSION NUMBER: 0001193125-17-076962 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20170309 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Solar Senior Capital Ltd. CENTRAL INDEX KEY: 0001508171 IRS NUMBER: 274288022 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 500 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10022 BUSINESS PHONE: (212) 993-1670 MAIL ADDRESS: STREET 1: 500 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10022 CORRESP 1 filename1.htm Correspondence

Eversheds Sutherland (US) LLP

700 Sixth Street, NW, Suite 700

Washington, DC 20001-3980

D: +1 202.383.0176

F: +1 202.637.3593

stevenboehm@eversheds-sutherland.com

March 9, 2017

VIA EDGAR

Sumeera Younis

Division of Investment Management

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:

Solar Senior Capital Ltd.

Post-Effective Amendment No. 3 to the Registration Statement on Form N-2

(File No.333-194774) Filed March 9, 2017

Dear Ms. Younis:

On behalf of Solar Senior Capital Ltd. (the “Company”), we hereby respectfully request that the staff of the Securities and Exchange Commission (the “Commission”) afford Post-Effective Amendment No. 3 to the Company’s registration statement on Form N-2 (File No. 333-194774), filed with the Commission on March 9, 2017 (“Amendment No. 3”), a selective review in accordance with Securities Act Release No. 6510 (February 15, 1984).

The disclosure contained in Amendment No. 3 contains no material changes from the disclosure included in Post-Effective Amendment No. 2 to the Company’s registration statement on Form N-2 (File No. 333-194774) (“Amendment No. 2”) filed with the Commission on July 5, 2016 and declared effective on July 6, 2016 except for (i) revisions reflecting the material developments relating to the Company since the effective date of Amendment No. 2 and (ii) the inclusion of annual audited financial statements and related financial data for the year ended December 31, 2016, together with disclosure relating thereto.

If you have any questions or additional comments concerning the foregoing, please contact Vlad M. Bulkin at (202) 383-0815, or the undersigned at (202) 383-0176.

Sincerely,

/s/ Steven B. Boehm

Steven B. Boehm

cc:	Vlad M. Bulkin

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