WHITEHORSE FINANCE, INC.
1450 BRICKELL AVENUE, 31ST FLOOR
MIAMI, FLORIDA 33131
June 9, 2017
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
Ladies and 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 Pre-Effective Amendment No. 1 to the Registrant’s Registration Statement on Form N-2 (File No. 333-217093) (the “Registration Statement”) so that the Registration Statement may be declared effective at 12:00 PM, Eastern Time, on Tuesday, June 13, 2017, 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. | |
| John Bolduc, WhiteHorse Finance, Inc. | ||
| Thomas J. Friedmann, Dechert LLP |