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SEC Company Response from PennantPark Floating Rate Capital Ltd. (PFLA, PFLT) (CIK 0001504619) (PFLA) — Jan 29, 2018

PennantPark Floating Rate Capital Ltd. (PFLA, PFLT) (CIK 0001504619)
Date: Jan. 29, 2018 · CIK: 0001504619 · Accession: 0001193125-18-023597

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File numbers found in text: 333-215111

Date
January 29, 2018
Author
Aviv Efrat
Form
CORRESP
Company
PennantPark Floating Rate Capital Ltd. (PFLA, PFLT) (CIK 0001504619)

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Investment Management Attn: Ashley Vroman-Lee and Megan Miller Re: PennantPark Floating Rate Capital Ltd. Registration Statement on Form N-2 File Number 333-215111

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 Post-Effective Amendment No. 3 to its Registration Statement on Form N-2 (Registration No. 333-215111) (the “Registration Statement”) so that such Registration Statement may be declared effective on January 31, 2018, 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.

Very truly yours,
PennantPark Floating Rate Capital Ltd.

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CORRESP
1
filename1.htm

CORRESP

 PENNANTPARK FLOATING RATE CAPITAL LTD.

590 MADISON AVENUE, 15TH FLOOR

 NEW
YORK, NY 10022

 January 29, 2018

VIA EDGAR

 United States Securities and Exchange
Commission

 Division of Investment Management

 100 F Street,
N.E.

 Washington, DC 20549

 Attn: Ashley Vroman-Lee and Megan
Miller

Re:
PennantPark Floating Rate Capital Ltd.

Registration Statement on Form N-2

File Number 333-215111

 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 Post-Effective Amendment No. 3 to its Registration Statement on Form N-2 (Registration No. 333-215111) (the
“Registration Statement”) so that such Registration Statement may be declared effective on January 31, 2018, 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.

 Very truly yours,

PennantPark Floating Rate Capital Ltd.

By:

/s/ Aviv Efrat

Name:

Aviv Efrat

Title:

Chief Financial Officer