SEC Company Response from PennantPark Floating Rate Capital Ltd. (PFLA, PFLT) (CIK 0001504619) (PFLA) — Jul 25, 2012
PennantPark Floating Rate Capital Ltd. (PFLA, PFLT) (CIK 0001504619)
Date: July 25, 2012 · CIK: 0001504619 · Accession: 0001193125-12-314366
AI Filing Summary & Sentiment
File numbers found in text: 333-180084, 814-00891
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CORRESP 1 filename1.htm Acceleration Request PENNANTPARK FLOATING RATE CAPITAL LTD. 590 MADISON AVENUE, 15TH FLOOR NEW YORK, NY 10022 Via EDGAR July 25, 2012 United States Securities and Exchange Commission Division of Investment Management 100 F Street, N.E. Washington, D.C. 20549 Attn: John M. Ganley Re: PennantPark Floating Rate Capital Ltd. Registration Statement on Form N-2 (File Nos. 333-180084 and 814-00891) Dear Commissioners: Pursuant to Rule 461 under the Securities Act of 1933, as amended, PennantPark Floating Rate Capital Ltd. (the “Company”) respectfully requests acceleration of the effective date of Pre-Effective Amendment No. 2 to its Registration Statement on Form N-2 (File Nos. 333-180084; 814-00891) so that such Registration Statement may be declared effective on Wednesday, July 25, 2012, or as soon as practicable thereafter. We request that we be notified of such effectiveness by a telephone call to William J. Tuttle of Dechert LLP at (202) 261-3352, and that such effectiveness also be confirmed in writing. The Company hereby acknowledges that (i) should the Securities and Exchange Commission (the “Commission”) or the staff (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; (ii) 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 (iii) 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. Very truly yours, PennantPark Floating Rate Capital Ltd. By: /s/ Aviv Efrat Name: Aviv Efrat Title: Chief Financial Officer