SEC Company Response from WhiteHorse Finance, Inc. (WHF, WHFCL) (CIK 0001552198) (WHF) — Jun 4, 2019
WhiteHorse Finance, Inc. (WHF, WHFCL) (CIK 0001552198)
Date: June 4, 2019 · CIK: 0001552198 · Accession: 0001144204-19-029679
AI Filing Summary & Sentiment
File numbers found in text: 333-231247, 814-00967
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CORRESP
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WHITEHORSE FINANCE, INC.
1450 BRICKELL AVENUE, 31ST FLOOR
MIAMI, FLORIDA 33131
June 4, 2019
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 333-231247 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 the Registrant’s Registration Statement on Form N-2 (File Numbers 333-231247 and
814-00967) (the “Registration Statement”) so that the Registration Statement may be declared effective at 12:00
PM, Eastern Time, on June 5, 2019, 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 or Michael Darby of Dechert LLP
at (215) 994-2088, 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
Richard Siegel
WhiteHorse Finance, Inc.
Thomas J. Friedmann
David Harris
Michael Darby
Dechert LLP