SEC Company Response from ARES CAPITAL CORP (ARCC) (CIK 0001287750) (ARCC) — Sep 1, 2016
ARES CAPITAL CORP (ARCC) (CIK 0001287750)
Date: Sept. 1, 2016 · CIK: 0001287750 · Accession: 0001104659-16-142452
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File numbers found in text: 333-212788
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CORRESP 1 filename1.htm Ares Capital Corporation 245 Park Avenue, 44th Floor New York, NY 10167 September 1, 2016 VIA EDGAR U.S. Securities and Exchange Commission Division of Investment Management 100 F Street, N.E. Washington, D.C. 20549 Re: Registration Statement No. 333-212788 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 1:00 p.m. (Washington, D.C. time) on September 1, 2016 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”) of the U.S. Securities and Exchange Commission (the “Commission”) 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/ Penni F. Roll Penni F. Roll Chief Financial Officer