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SEC Company Response from ARES CAPITAL CORP (ARCC) (CIK 0001287750) (ARCC) — Mar 21, 2008

ARES CAPITAL CORP (ARCC) (CIK 0001287750)
Date: March 21, 2008 · CIK: 0001287750 · Accession: 0001047469-08-003226

AI Filing Summary & Sentiment

File numbers found in text: 333-149109

Date
March 24, 2008
Author
ARES CAPITAL CORPORATION
Form
CORRESP
Company
ARES CAPITAL CORP (ARCC) (CIK 0001287750)

Letter

Ares Capital Corporation

280 Park Avenue, 22nd Floor

Building East

New York, NY 10017

March 21,

VIA EDGAR AND FACSIMILE

United States Securities and Exchange Commission

Division of Investment Management

450 Fifth Street, N.W.

Washington, DC 20549

Re:Registration Statement No. 333-149109

Ladies and Gentlemen:

Pursuant to Rule 461(a) promulgated under the Securities Act of 1933, as amended, the undersigned registrant (the "Fund") hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that the same may become effective at 9:00 a.m. (Washington D.C. time) on March 24, 2008 or as soon as practicable thereafter.

The Fund understands that:

(a) the Fund is responsible for the adequacy and accuracy of the disclosure in the filings;

(b) comments of the Staff of the Division of Investment Management (the "Staff") or changes to disclosure in response to Staff comments in the filings reviewed by the Staff do not foreclose the Commission from taking any action with respect to the filings; and

(c) the Fund may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Sincerely,
ARES CAPITAL CORPORATION

Show Raw Text
CORRESP
1
filename1.htm

Ares Capital Corporation

280 Park Avenue, 22nd Floor

Building East

New York, NY 10017

March 21,
2008

VIA EDGAR AND FACSIMILE

United
States Securities and Exchange Commission

Division of Investment Management

450 Fifth Street, N.W.

Washington, DC 20549

Re:Registration Statement No. 333-149109

Ladies
and Gentlemen:

        Pursuant
to Rule 461(a) promulgated under the Securities Act of 1933, as amended, the undersigned registrant (the "Fund") hereby requests that the effective date of the
above-referenced Registration Statement be accelerated so that the same may become effective at 9:00 a.m. (Washington D.C. time) on March 24, 2008 or as soon as practicable thereafter.

        The
Fund understands that:

        (a)   the
Fund is responsible for the adequacy and accuracy of the disclosure in the filings;

        (b)   comments
of the Staff of the Division of Investment Management (the "Staff") or changes to disclosure in response to Staff comments in the filings reviewed by the Staff
do not foreclose the Commission from taking any action with respect to the filings; and

        (c)   the
Fund may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Sincerely,

ARES CAPITAL CORPORATION

/s/ Richard S. Davis Richard S. Davis

Chief Financial Officer