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SEC Company Response from WhiteHorse Finance, Inc. (WHF, WHFCL) (CIK 0001552198) (WHF) — Oct 22, 2018

WhiteHorse Finance, Inc. (WHF, WHFCL) (CIK 0001552198)
Date: Oct. 22, 2018 · CIK: 0001552198 · Accession: 0001144204-18-054800

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File numbers found in text: 333-217093, 814-00967

Date
October 22, 2018
Author
Edward J. Giordano
Form
CORRESP
Company
WhiteHorse Finance, Inc. (WHF, WHFCL) (CIK 0001552198)

Letter

WHITEHORSE FINANCE, INC.

1450 BRICKELL AVENUE, 31ST FLOOR

MIAMI, FLORIDA 33131

October 22, 2018

VIA EDGAR

United States Securities and Exchange Commission

Division of Investment Management

100 F Street, N.E.

Washington, DC 20549

Attn: John Ganley and Kenneth Ellington

Re: WhiteHorse Finance, Inc.

Registration Statement on Form N-2

File Numbers 333-217093 and 814-00967

Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, WhiteHorse Finance, Inc., a Delaware corporation (the “Registrant”), respectfully requests acceleration of the effective date of Post-Effective Amendment No. 4 to the Registrant’s Registration Statement on Form N-2 (File Nos. 333-217093 and 814-00967) (the “Registration Statement”) so that the Registration Statement may be declared effective at 12:00 PM, Eastern Time, on Tuesday, October 23, 2018, 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 (617) 728-7120, and that such effectiveness also be confirmed in writing. Thank you for your cooperation and attention to this matter.

Sincerely,
WhiteHorse Finance, Inc.

Show Raw Text
CORRESP
1
filename1.htm

WHITEHORSE FINANCE, INC.

1450 BRICKELL AVENUE, 31ST FLOOR

MIAMI, FLORIDA 33131

October 22, 2018

VIA EDGAR

United States Securities and Exchange Commission

Division of Investment Management

100 F Street, N.E.

Washington, DC 20549

Attn: John Ganley and Kenneth Ellington

 Re: WhiteHorse Finance, Inc.

Registration Statement on Form N-2

File Numbers 333-217093 and 814-00967

Gentlemen:

Pursuant to Rule 461 under the
Securities Act of 1933, as amended, WhiteHorse Finance, Inc., a Delaware corporation (the “Registrant”),
respectfully requests acceleration of the effective date of Post-Effective Amendment No. 4 to the Registrant’s
Registration Statement on Form N-2 (File Nos. 333-217093 and 814-00967) (the “Registration
Statement”) so that the Registration Statement may be declared effective at 12:00 PM, Eastern Time, on Tuesday,
October 23, 2018, 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 (617) 728-7120, and that such effectiveness also
be confirmed in writing. Thank you for your cooperation and attention to this matter.

Sincerely,

WhiteHorse Finance, Inc.

By: /s/ Edward J. Giordano

Name: Edward J. Giordano

Title: Interim Chief Financial Officer

 cc: Stuart Aronson, WhiteHorse Finance, Inc.

Thomas J. Friedmann, Dechert LLP