1275 Pennsylvania Ave., NW			ATLANTA
		Washington, DC 20004-2415			AUSTIN
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		www.sutherland.com			NEW YORK
					WASHINGTON DC

STEVEN B. BOEHM
DIRECT LINE: 202.383-0176
E-mail: steven.boehm@sutherland.com

May 29, 2009

VIA EDGAR

U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549

Re:		Fifth Street Finance Corp. — Preliminary Proxy
		Statement on Schedule 14A

Dear Sir or Madam:

     On behalf of Fifth Street Finance Corp., we are filing a Preliminary Proxy Statement on Schedule 14A pursuant to the rules and regulations of the Securities Exchange Act of 1934.

     Please call me at the above number if you have any questions or comments regarding the foregoing.

		Sincerely,
		/s/ Steven B. Boehm

cc:		Bernard D. Berman

8392454.1

SUTHERLAND ASBILL AND BRENNAN LLP