SecProbe.io

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Law Offices of

Paul, Hastings, Janofsky & Walker LLP

55 Second Street

San Francisco, California 94105-3441

Telephone (415) 856-7000

Facsimile (415) 856-7100

Internet www.paulhastings.com

December 8, 2005

VIA EDGAR CORRESPONDENCE FILING

Secretary

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Attention: Christian Sandoe

    Re:

    Kayne Anderson MLP Investment Company

Registration Statement on Form N-2

(File Nos. 333-129325 & 811-21593)

Dear Mr. Sandoe:

     On behalf of Kayne Anderson MLP Investment Company (the “Registrant”), attached please find an
acceleration request for your consideration with respect to the Registrant’s registration statement
on Form N-2.

     Please direct any inquiries regarding this filing to the undersigned at (415) 856-7041.

    Very truly yours,

    /s/ H. Sarah Whittington

    for PAUL, HASTINGS, JANOFSKY & WALKER LLP

Enclosures

Kayne Anderson MLP Investment Company

1800 Avenue of the Stars

Los Angeles, California 90067

(310) 284-6438

December 8, 2005

VIA EDGAR

Secretary

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Attention: Christian Sandoe

    Re:

    Kayne Anderson MLP Investment Company

Auction Rate Senior Notes, Series E

Registration Statement on Form N-2

(File Nos. 333-129325 & 811-21593)

Dear Mr. Sandoe:

     Pursuant to Rule 461 under the Securities Act of 1933, Kayne Anderson MLP Investment Company
(the “Company”) hereby requests that the effective date of the above-referenced Registration
Statement be accelerated so that the Registration Statement may become effective by 2:00 p.m.
Washington, D.C. time on Thursday, December 8, 2005, or as soon thereafter as practicable.

     The request of the representative of the underwriters, Lehman Brothers Inc., for acceleration
of the effectiveness of the Registration Statement, dated December 7, 2005, will be filed with
EDGAR by separate letter.

     The Company acknowledges the following: (1) should the Commission or the staff, acting
pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission
from taking any action with respect to the filing; (2) the action of the Commission or the staff,
acting pursuant to delegated authority, in declaring the filing effective, does not relieve the
Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing;
and (3) the Company may not assert this action as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the United States.

[REMAINDER OF PAGE INTENTIONALLY LEFT BLANK]

    Very truly yours,

Kayne Anderson MLP Investment Company

    By:
    /s/ David J. Shladovsky

    David J. Shladovsky

    Secretary

    cc:

    Kevin S. McCarthy

David A. Hearth

Lehman Brothers Inc.

745 Seventh Avenue

New York, NY 10019

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Attention: Christian Sandoe

    Re:

    Kayne Anderson MLP Investment Company

Registration Statement on Form N-2

(File Nos. 333-129325; 811-21593)

December 7, 2005

Dear Mr. Sandoe:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned hereby joins in
the request of Kayne Anderson MLP Investment Company, that the effective date of the
above-referenced Registration Statement be accelerated so it may become effective by 2:00 p.m. on
Thursday, December 8, 2005, or as soon thereafter as practicable.

Very truly yours,

LEHMAN BROTHERS INC.

    By:
                             /s/ Erin Callan

    Name:
    Erin Callan

    Title:
    Managing Director