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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

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File numbers found in text: 333-231247, 814-00967

Date
June 4, 2019
Author
By
Form
CORRESP
Company
WhiteHorse Finance, Inc. (WHF, WHFCL) (CIK 0001552198)

Letter

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.

Show Raw Text
CORRESP
1
filename1.htm

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