0001144204-15-012228.txt : 20150610 0001144204-15-012228.hdr.sgml : 20150610 20150226153134 ACCESSION NUMBER: 0001144204-15-012228 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20150226 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Capitala Finance Corp. CENTRAL INDEX KEY: 0001571329 IRS NUMBER: 000000000 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4201 CONGRESS STREET, SUITE 360 CITY: CHARLOTTE STATE: NC ZIP: 28209 BUSINESS PHONE: 704-376-5502 MAIL ADDRESS: STREET 1: 4201 CONGRESS STREET, SUITE 360 CITY: CHARLOTTE STATE: NC ZIP: 28209 CORRESP 1 filename1.htm

[Letterhead of Sutherland Asbill & Brennan LLP]

February 26, 2015

VIA EDGAR

Edward P. Bartz, Esq.

Senior Counsel

Division of Investment Management

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:

Capitala Finance Corp.

Preliminary Proxy Materials on Schedule 14A filed February 26, 2015

File No. 814-01022

Dear Mr. Bartz:

On February 26, 2015, Capitala Finance Corp. (the “Company”) filed on EDGAR the Company’s preliminary proxy materials on Schedule 14A (the “Proxy Materials”), which relate to the Company’s 2015 annual meeting of shareholders scheduled to take place on May 5, 2015.

If you have any questions or comments concerning the Proxy Materials, please contact the undersigned at (202) 383-0176 or John J. Mahon at (202) 383-0515.

Sincerely,

/s/ Steven B. Boehm

Steven B. Boehm

cc: Stephen A. Arnall / Capitala Finance Corp.

John Mahon / Sutherland Asbill & Brennan LLP