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