[Letterhead of Sutherland Asbill & Brennan LLP]

April 29, 2010

VIA E-MAIL AND EDGAR

Mr. Dominic Minore, Esq.
Senior Counsel
Division of Investment Management
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

		Re:		Fifth Street Finance Corp. Marked Copy of Registration Statement on Form N-2 filed on April 12, 2010 (File No. 333-166012) (the “Shelf Registration Statement”)

Dear Mr. Minore:

     On behalf of Fifth Street Finance Corp. (the “Company”), attached please find a marked copy of the Shelf Registration Statement, reflecting the changes made from the Company’s Registration Statement on Form N-2 filed on July 15, 2009 (File No. 333-59720).

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     If you have any questions or comments concerning the foregoing, please contact the undersigned at (202) 383-0805 or Anne W. Gray at (202) 383-0966.