SEC Company Response from WhiteHorse Finance, Inc. (WHF, WHFCL) (CIK 0001552198) (WHF) — Sep 26, 2014
WhiteHorse Finance, Inc. (WHF, WHFCL) (CIK 0001552198)
Date: Sept. 26, 2014 · CIK: 0001552198 · Accession: 0001144204-14-058111
AI Filing Summary & Sentiment
File numbers found in text: 333-196436, 814-00967
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CORRESP
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WHITEHORSE
FINANCE, INC.
1450
BRICKELL AVENUE, 31ST FLOOR
MIAMI, FLORIDA 33131
September 26, 2014
VIA EDGAR AND E-MAIL
United States Securities and Exchange Commission
Division of Investment Management
100 F Street, N.E.
Washington, DC 20549
Attn: Edward P. Bartz
Re: WhiteHorse Finance, Inc.
Registration Statement on Form
N-2
File Numbers 333-196436; 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. 333-196436) (as amended, the “Registration Statement”)
so that such Registration Statement may be declared effective at 4:30 p.m. on September 29, 2014, 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/ Gerhard Lombard
Name: Gerhard Lombard
Title: Chief Financial Officer and Treasurer