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SEC Company Response from New Mountain Finance Corp (NMFC, NMFCZ) (CIK 0001496099) (NMFC) — Apr 27, 2015

New Mountain Finance Corp (NMFC, NMFCZ) (CIK 0001496099)
Date: April 27, 2015 · CIK: 0001496099 · Accession: 0001047469-15-003979

AI Filing Summary & Sentiment

File numbers found in text: 333-197004

Date
April 27, 2015
Author
/s/ John J. Mahon
Form
CORRESP
Company
New Mountain Finance Corp (NMFC, NMFCZ) (CIK 0001496099)

Letter

VIA EDGAR Division of Investment Management 100 F Street, N.E. Washington, D.C. 20549 Re: New Mountain Finance Corporation - Registration Statement on Form N-2 Filed on April 27, 2015

Dear Ms. Miller:

On behalf of New Mountain Finance Corporation (the “Company”), we hereby respectfully request that the staff of the Securities and Exchange Commission (the “Commission”) afford the Company’s shelf registration statement on Form N-2, filed with the Commission on April 27, 2015 (the “Registration Statement”), a selective review in accordance with Securities Act Release No. 6510 (February 15, 1984).

The disclosure contained in the Registration Statement contains no material changes from the disclosure included in the Company’s shelf registration statement on Form N-2 (File No. 333-197004) (the “Prior Registration Statement”), initially filed with the Commission on June 24, 2014 and declared effective, as amended, on September 18, 2014, except for (i) revisions reflecting material developments relating to the Company since the effective date of the Prior Registration Statement and (ii) the inclusion of annual audited financial statements and related financial data for the year ended December 31, 2014, together with disclosure relating thereto.

* * *

If you have any questions or additional comments concerning the foregoing, please contact the undersigned at (202) 383-0515, or Steven B. Boehm at (202) 383-0176.

Sincerely,
/s/ John J. Mahon

Show Raw Text
CORRESP
1
filename1.htm

[Letterhead of Sutherland Asbill & Brennan LLP]

April 27,   2015

VIA EDGAR

Amy W. Miller, Esq.

Senior Counsel

Division of Investment Management

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:          New Mountain Finance Corporation - Registration Statement on Form N-2

Filed on April 27, 2015

Dear Ms. Miller:

On behalf of New Mountain Finance Corporation (the “Company”), we hereby respectfully request that the staff of the Securities and Exchange Commission (the “Commission”) afford the Company’s shelf registration statement on Form N-2, filed with the Commission on April 27, 2015 (the “Registration Statement”), a selective review in accordance with Securities Act Release No. 6510 (February 15, 1984).

The disclosure contained in the Registration Statement contains no material changes from the disclosure included in the Company’s shelf registration statement on Form N-2 (File No. 333-197004) (the “Prior Registration Statement”), initially filed with the Commission on June 24, 2014 and declared effective, as amended, on September 18, 2014, except for (i) revisions reflecting material developments relating to the Company since the effective date of the Prior Registration Statement and (ii) the inclusion of annual audited financial statements and related financial data for the year ended December 31, 2014, together with disclosure relating thereto.

*    *    *

If you have any questions or additional comments concerning the foregoing, please contact the undersigned at (202) 383-0515, or Steven B. Boehm at (202) 383-0176.

Sincerely,

/s/   John J. Mahon

John   J. Mahon

cc:

Steven   B. Boehm