SEC Company Response from WhiteHorse Finance, Inc. (WHF, WHFCL) (CIK 0001552198) (WHF) — Jul 15, 2013
WhiteHorse Finance, Inc. (WHF, WHFCL) (CIK 0001552198)
Date: July 15, 2013 · CIK: 0001552198 · Accession: 0001144204-13-039543
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-187805, 814-00967
Letter
VIA EDGAR AND E-MAIL Securities and Exchange Commission Attn: Edward P. Bartz Re: WhiteHorse Finance, Inc. Registration Statement on Form N-2 File Numbers 333-187805 and 814-00967
Dear Commissioners:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, WhiteHorse Finance, Inc., a Delaware corporation (the “Company”), respectfully requests acceleration of the effective date of its Registration Statement on Form N-2 (File No. 333-187805) (as amended, the “Registration Statement”) so that such Registration Statement may be declared effective at 4:00 p.m. on July 16, 2013, or as soon as practicable thereafter.
We request that we be notified of such effectiveness by a telephone call to Thomas J. Friedmann of Dechert LLP at (202) 261-3313 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 of the Commission (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,
WhiteHorse Finance, Inc.
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WHITEHORSE
FINANCE, INC.
1450
BRICKELL AVENUE, 31ST FLOOR
MIAMI, FLORIDA 33131
July 15, 2013
VIA EDGAR AND E-MAIL
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attn: Edward P. Bartz
Re:
WhiteHorse Finance, Inc.
Registration Statement on Form N-2
File Numbers 333-187805 and 814-00967
Dear Commissioners:
Pursuant to Rule 461 under the Securities Act of 1933, as amended,
WhiteHorse Finance, Inc., a Delaware corporation (the “Company”), respectfully requests acceleration of the
effective date of its Registration Statement on Form N-2 (File No. 333-187805) (as amended, the “Registration Statement”)
so that such Registration Statement may be declared effective at 4:00 p.m. on July 16, 2013, or as soon as practicable thereafter.
We request that we be notified of such effectiveness by a telephone
call to Thomas J. Friedmann of Dechert LLP at (202) 261-3313 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 of the Commission (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,
WhiteHorse Finance, Inc.
By: /s/ Alastair G. C. Merrick
Name: Alastair G. C. Merrick
Title: Chief Financial Officer and Treasurer