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SEC Company Response from NewtekOne, Inc. (NEWT, NEWTG, NEWTH, NEWTI, NEWTO, NEWTP) (CIK 0001587987) (NEWT) — May 4, 2020

NewtekOne, Inc. (NEWT, NEWTG, NEWTH, NEWTI, NEWTO, NEWTP) (CIK 0001587987)
Date: May 4, 2020 · CIK: 0001587987 · Accession: 0001213900-20-010830

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File numbers found in text: 333-224976

Date
May 1, 2020
Author
/s/ Cynthia M. Krus
Form
CORRESP
Company
NewtekOne, Inc. (NEWT, NEWTG, NEWTH, NEWTI, NEWTO, NEWTP) (CIK 0001587987)

Letter

Via EDGAR U.S. Securities and Exchange Commission F Street, N.E. Washington, D.C. 20549 Re: Newtek Business Services Corp. – Registration Statement on Form N-2

Dear Sir/Madam:

On behalf of Newtek Business Services Corp. (the “Company”), we hereby respectfully request that the staff of the Securities and Exchange Commission (the “Commission”) afford the Company’s Registration Statement on Form N-2, filed with the Commission on May 1, 2020 (the “Registration Statement”), a selective review in accordance with Securities Act Release No. 6510 (February 15, 1984).

The disclosure contained in the Registration Statement contains no material changes from the disclosure included in the Post-Effective Amendment No. 5 to the Company’s registration statement on Form N-2 (File No. 333-224976), filed with the Commission on July 3, 2019, and declared effective on July 3, 2019 (the “Post-Effective Amendment”), except: (i) revisions reflecting material developments relating to the Company since the effective date of the Post-Effective Amendment, and (ii) the incorporation by reference of annual audited financial statements and related financial data for the year ended December 31, 2019, together with disclosure relating thereto.

If you have any questions or comments regarding the Registration Statement, please do not hesitate to contact me at (202) 383-0218 or Dwaune Dupree at (202) 383-0206.

* * *

Sincerely,
/s/ Cynthia M. Krus

Show Raw Text
CORRESP
1
filename1.htm

    Eversheds
                                         Sutherland (US) LLP

        700
        Sixth Street, NW, Suite 700

        Washington, DC 20001-3980

        D:
        +1 202.383.0218

        F: +1 202.637.3593

        cynthiakrus@eversheds-sutherland.com

May
4, 2020

Via
EDGAR

U.S.
Securities and Exchange Commission

100
F Street, N.E.

Washington,
D.C. 20549

 Re: Newtek
                                         Business Services Corp. – Registration Statement on Form N-2

Dear
Sir/Madam:

On
behalf of Newtek Business Services Corp. (the “Company”), we hereby respectfully request that the staff
of the Securities and Exchange Commission (the “Commission”) afford the Company’s Registration
Statement on Form N-2, filed with the Commission on May 1, 2020 (the “Registration Statement”), a selective
review in accordance with Securities Act Release No. 6510 (February 15, 1984).

The
disclosure contained in the Registration Statement contains no material changes from the disclosure included in the Post-Effective
Amendment No. 5 to the Company’s registration statement on Form N-2 (File No. 333-224976), filed with the Commission on
July 3, 2019, and declared effective on July 3, 2019 (the “Post-Effective Amendment”), except: (i) revisions
reflecting material developments relating to the Company since the effective date of the Post-Effective Amendment, and (ii) the
incorporation by reference of annual audited financial statements and related financial data for the year ended December 31, 2019,
together with disclosure relating thereto.

If
you have any questions or comments regarding the Registration Statement, please do not hesitate to contact me at (202) 383-0218
or Dwaune Dupree at (202) 383-0206.

*
*     *

    Sincerely,

    /s/ Cynthia M. Krus

    Cynthia M. Krus

Eversheds
Sutherland (US) LLP is part of a global legal practice, operating through various separate and distinct legal entities, under
Eversheds Sutherland. For a full description of the structure and a list of offices, please visit
www.eversheds-sutherland.com.