FIFTH STREET FINANCE CORP.

777 WEST PUTNAM AVENUE, 3rd Floor
GREENWICH, CONNECTICUT 06830

 

November 21, 2016

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Investment Management

100 F Street, N.E.

Washington, DC 20549

Attention:   Dominic Minore

 

 Re:   Fifth Street Finance Corp.
    Registration Statement on Form N-2 (File No. 333-214129)

 

Dear Commissioners:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Fifth Street Finance Corp., a Delaware corporation, respectfully requests acceleration of the effective date of Pre-Effective Amendment No. 1 to its Registration Statement on Form N-2 (File No. 333-214129) (the “Registration Statement”) so that such Registration Statement may be declared effective at 4:00 pm, Eastern Time, on Tuesday, November 22, 2016, or as soon as practicable thereafter.

 

We request that we be notified of such effectiveness by a telephone call to William J. Tuttle of Dechert LLP at (202) 261-3352, and that such effectiveness also be confirmed in writing.

 

 

 

    Very truly yours,
     
    Fifth Street Finance Corp.
     
  By: /s/ Steven Noreika
    Name: Steven Noreika
    Title: Chief Financial Officer