FIFTH STREET FINANCE CORP.
777
WEST PUTNAM AVENUE, 3rd Floor
GREENWICH, CONNECTICUT 06830
January 13, 2017
VIA EDGAR
United States Securities and Exchange Commission
Division of Investment Management
100 F Street, N.E.
Washington, DC 20549
Attention: Dominic Minore
| Re: | Fifth Street Finance Corp. |
| Registration Statement on Form N-2 (File No. 333-214129) |
Dear Commissioners:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Fifth Street Finance Corp., a Delaware corporation, respectfully requests acceleration of the effective date of Pre-Effective Amendment No. 2 to its Registration Statement on Form N-2 (File No. 333-214129) (the “Registration Statement”) so that such Registration Statement may be declared effective at 4:00 pm, Eastern Time, on Wednesday, January 18, 2017, or as soon as practicable thereafter.
We request that we be notified of such effectiveness by a telephone call to William J. Tuttle of Dechert LLP at (202) 261-3352, and that such effectiveness also be confirmed in writing.
| Very truly yours, | |||
| Fifth Street Finance Corp. | |||
| By: | /s/ Steven Noreika | ||
| Name: | Steven Noreika | ||
| Title: | Chief Financial Officer | ||