SEC Company Response from Oxford Square Capital Corp. (OXSQ, OXSQG, OXSQH) (CIK 0001259429) (OXSQ) — Jan 23, 2019
Oxford Square Capital Corp. (OXSQ, OXSQG, OXSQH) (CIK 0001259429)
Date: Jan. 23, 2019 · CIK: 0001259429 · Accession: 0001615774-19-000882
AI Filing Summary & Sentiment
File numbers found in text: 333-202672, 333-229337
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CORRESP
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filename1.htm
[Letterhead of Eversheds Sutherland (US)
LLP]
January 23, 2019
VIA EDGAR
Dominic Minore, Esq.
Senior Counsel
Division of Investment Management
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Oxford Square Capital Corp.
Registration Statement on Form
N-2 filed January 23, 2019
File No. 333-229337
Dear Mr. Minore:
On behalf of Oxford
Square Capital Corp. (the “Company”), we hereby respectfully request that the staff of the Securities
and Exchange Commission (the “Commission”) afford the Company’s registration statement on Form
N-2 (File No. 333-229337), filed with the Commission on January 23, 2019 (the “Registration Statement”),
selective review in accordance with Securities Act Release No. 6510 (February 15, 1984).
The disclosure contained
in Registration Statement is substantially similar to the disclosure contained in the Company’s Post-Effective Amendment
No. 3 to the registration statement on Form N-2 (File No. 333-202672), filed with the Commission on November 14, 2017 and declared
effective by the Commission on November 20, 2017 (the “Effective Date”), except for (i) revisions reflecting
material developments relating to the Company since the Effective Date and (ii) the inclusion of annual audited financial statements
and related financial data for the fiscal year ended December 31, 2017, and unaudited financial statements and related financial
data for the fiscal quarter ended September 30, 2018, in each case, together with disclosure relating thereto.
* * *
If you have any questions or additional
comments concerning the foregoing, please contact me at (202) 383-0815.
Sincerely,
/s/ Vlad M. Bulkin
Vlad M. Bulkin