SEC Company Response from ARES CAPITAL CORP (ARCC) (CIK 0001287750) (ARCC) — Apr 10, 2008
ARES CAPITAL CORP (ARCC) (CIK 0001287750)
Date: April 10, 2008 · CIK: 0001287750 · Accession: 0001047469-08-004454
AI Filing Summary & Sentiment
File numbers found in text: 333-149139
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CORRESP
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Ares Capital Corporation
280 Park Avenue, 22nd Floor
Building East
New York, NY 10017
April 9,
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. 333-149139
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 10:00 a.m. (Washington D.C. time) on April 11, 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