Correspondence 0001193125-23-263132 from Goldman Sachs BDC, Inc. (GSBD) (CIK 0001572694) (GSBD)
Goldman Sachs BDC, Inc. (GSBD) (CIK 0001572694)
Date: Oct. 25, 2023 · CIK: 0001572694 · Accession: 0001193125-23-263132
AI Filing Summary & Sentiment
File numbers found in text: 814-00998
Letter
FRIED, FRANK, HARRIS, SHRIVER & JACOBSON LLP
October 25, 2023
VIA EDGAR
Mindy Rotter
U.S. Securities and Exchange Commission
Division of Investment Management
100 Pearl Street, Suite 20-100
New York, NY 10004-2616
Re: Goldman Sachs BDC, Inc.
Annual Report on Form 10-K for the period ended December 31,
File No. 814-00998
Ladies and Gentlemen:
On behalf of Goldman Sachs BDC, Inc. (the “Company”), set forth below is the Company’s response to the comment of the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “SEC”) that was provided by telephone conversation on September 13, 2023, relating to the above-referenced Annual Report on Form 10-K.
For the Staff’s convenience, the Staff’s verbal comment is set forth below, followed by the Company’s response.
1. Please confirm in correspondence that all required XBRL elements will be tagged in compliance with Form N-2, General Instruction I.1. and Regulation S-T Item 405. In addition, please describe in correspondence the controls in place to review and evaluate such required tagging.
Response: The Company confirms that all required XBRL elements will be tagged in compliance with Form N-2, General Instruction I.1 and Regulation S-T Item 405. With respect to the controls in place to review and evaluate such tagging, the Company’s accounting and finance teams work with Donnelley Financial LLC, the Company’s financial service provider, to prepare the XBRL tagging and one of the Company’s outside law firms reviews the XBRL tagging.
One New York Plaza, New York, New York 10004—1980
T: +1.212.859.8000 friedfrank.com
Fried, Frank, Harris, Shriver & Jacobson LLP
October 25, 2023
Page 2
* * * * * *
Should you have further questions, or require further information relating to the foregoing, please contact the undersigned at (212) 859-8689.
Very truly yours,
/s/ Joshua Wechsler
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CORRESP 1 filename1.htm CORRESP FRIED, FRANK, HARRIS, SHRIVER & JACOBSON LLP October 25, 2023 VIA EDGAR Mindy Rotter U.S. Securities and Exchange Commission Division of Investment Management 100 Pearl Street, Suite 20-100 New York, NY 10004-2616 Re: Goldman Sachs BDC, Inc. Annual Report on Form 10-K for the period ended December 31, 2022 File No. 814-00998 Ladies and Gentlemen: On behalf of Goldman Sachs BDC, Inc. (the “Company”), set forth below is the Company’s response to the comment of the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “SEC”) that was provided by telephone conversation on September 13, 2023, relating to the above-referenced Annual Report on Form 10-K. For the Staff’s convenience, the Staff’s verbal comment is set forth below, followed by the Company’s response. 1. Please confirm in correspondence that all required XBRL elements will be tagged in compliance with Form N-2, General Instruction I.1. and Regulation S-T Item 405. In addition, please describe in correspondence the controls in place to review and evaluate such required tagging. Response: The Company confirms that all required XBRL elements will be tagged in compliance with Form N-2, General Instruction I.1 and Regulation S-T Item 405. With respect to the controls in place to review and evaluate such tagging, the Company’s accounting and finance teams work with Donnelley Financial LLC, the Company’s financial service provider, to prepare the XBRL tagging and one of the Company’s outside law firms reviews the XBRL tagging. One New York Plaza, New York, New York 10004—1980 T: +1.212.859.8000 friedfrank.com Fried, Frank, Harris, Shriver & Jacobson LLP October 25, 2023 Page 2 * * * * * * Should you have further questions, or require further information relating to the foregoing, please contact the undersigned at (212) 859-8689. Very truly yours, /s/ Joshua Wechsler Joshua Wechsler cc: David Pessah (Goldman Sachs BDC, Inc.) Caroline Kraus (Goldman Sachs BDC, Inc.) Curtis Tate (Goldman Sachs BDC, Inc.) Thomas J. Friedman (Dechert LLP) William J. Bielefeld (Dechert LLP) Darius I. Ravangard (Dechert LLP)