SEC Company Response from Oxford Square Capital (OXSQ) — Mar 3, 2020
Oxford Square Capital Corp.
Date: March 3, 2020 · CIK: 0001259429 · Accession: 0001615774-20-002917
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File numbers found in text: 333-229337
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CORRESP
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March 3, 2020
VIA EDGAR
Raymond Be, 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.
Post-Effective Amendment No. 4
to the Registration Statement on Form N-2
(File No. 333-229337) filed
on March 3, 2020
Dear Mr. Be:
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 Post-Effective Amendment No. 4 to the Company’s
registration statement on Form N-2 (File No. 333-229337), filed with the Commission on March 3, 2020 (the “Registration
Statement”), selective review in accordance with Securities Act Release No. 6510 (February 15, 1984).
The disclosure contained
in the Registration Statement is substantially similar to the disclosure contained in Pre-Effective Amendment No. 2 to Company’s
registration statement on Form N-2 (File No. 333-229337), filed with the Commission on March 25, 2019 and declared effective by
the Commission on March 25, 2019 (the “Effective Date”), except for (i) revisions reflecting material
developments relating to the Company since the Effective Date and (ii) the incorporation by reference of annual audited financial
statements and related financial data for the fiscal year ended December 31, 2019, 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