CORRESP 1 filename1.htm

 

WHITEHORSE FINANCE, INC.
1450 BRICKELL AVENUE, 31ST FLOOR
MIAMI, FLORIDA 33131

 

October 22, 2018

 

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

 

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 Post-Effective Amendment No. 4 to the Registrant’s Registration Statement on Form N-2 (File Nos. 333-217093 and 814-00967) (the “Registration Statement”) so that the Registration Statement may be declared effective at 12:00 PM, Eastern Time, on Tuesday, October 23, 2018, 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.
Thomas J. Friedmann, Dechert LLP