0001104659-19-030599.txt : 20190911 0001104659-19-030599.hdr.sgml : 20190911 20190520171939 ACCESSION NUMBER: 0001104659-19-030599 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20190520 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FlowStone Opportunity Fund CENTRAL INDEX KEY: 0001741739 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 55 NOD ROAD STREET 2: SUITE 120 CITY: AVON STATE: CT ZIP: 06001 BUSINESS PHONE: 312-429-2419 MAIL ADDRESS: STREET 1: 55 NOD ROAD STREET 2: SUITE 120 CITY: AVON STATE: CT ZIP: 06001 FORMER COMPANY: FORMER CONFORMED NAME: Cresset Private Markets Opportunity Fund DATE OF NAME CHANGE: 20190130 FORMER COMPANY: FORMER CONFORMED NAME: Cresset Private Equity Opportunity Fund DATE OF NAME CHANGE: 20180523 CORRESP 1 filename1.htm

 

Drinker Biddle & Reath LLP

One Logan Square

Suite 2000

Philadelphia, PA 19103-6996

(215) 988-2700 (Phone)

(215) 988-2757 (Facsimile)

www.drinkerbiddle.com

 

May 20, 2019

 

VIA EDGAR TRANSMISSION

Securities and Exchange Commission

100 F Street, NE

Washington, DC  20549

Attn: Vincent Distefano

 

Re:                             FlowStone Opportunity Fund (the “Registrant”)
(1933 Act Registration No. 333-225212) (1940 Act Registration No. 811-23352)

 

Ladies and Gentlemen:

 

Enclosed is a request of the Registrant and its principal underwriter for acceleration of Pre-Effective Amendment No. 4 to the Registrant’s Registration Statement on Form N-2 under the Securities Act of 1933, as amended, and of Pre-Effective Amendment No. 4 to the Registrant’s Registration Statement on Form N-2 under the Investment Company Act of 1940, as amended. Please contact me at (215) 988-2738 with any questions related to this request and to notify of the effectiveness of the Registration Statement.

 

 

Sincerely,

 

 

 

 

 

/s/ Joshua M. Lindauer

 

Joshua M. Lindauer

 

 

Enclosure

 

 

 

FlowStone Opportunity Fund

55 Nod Road, Suite 120

Avon, CT 06001

 

May 20, 2019

 

VIA EDGAR TRANSMISSION

 

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

Re:                             FlowStone Opportunity Fund (the “Fund”)

(1933 Act Registration No. 333-225212) (1940 Act Registration No. 811-23352)

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), we hereby request that the effective date of the Fund’s registration statement on Form N-2 under the Securities Act, and Pre-Effective Amendment No. 4 thereto, and Amendment No. 4 to the Fund’s registration statement on Form N-2 under the Investment Company Act of 1940, as amended, be accelerated to May 23, 2019, or as soon thereafter as is reasonably practicable.

 

Should the Securities and Exchange Commission (the “Commission”) or staff, acting pursuant to delegated authority, declare the filing effective, the Fund acknowledges that such action does not foreclose the Commission from taking any action with respect to the filing.  The Fund further acknowledges that the action of the Commission or staff, acting pursuant to delegated authority, in declaring the filing effective does not relieve the Fund from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and the Fund may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

 

Very truly yours,

 

 

 

FLOWSTONE OPPORTUNITY FUND

 

 

 

/s/ Scott P. Conners

 

Name:

Scott P. Conners

 

Title:

President

 

 

 

FORESIDE FINANCIAL SERVICES, LLC

 

 

 

/s/ Mark Fairbanks

 

Name:

Mark Fairbanks

 

Title:

Vice President