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
AI Filing Summary & Sentiment
File numbers found in text: 333-217093, 814-00967
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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