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March 8, 2018 |
Eversheds Sutherland (US) LLP D: +1 202.383.0805
harrypangas@ | |
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Via EDGAR
Division of Investment Management U.S. Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549
Re: Main Street Capital Corporation — Registration Statement on Form N-2 (File No. 333-223483) Filed March 7, 2018
Dear Sir/Madam:
On behalf of Main Street Capital Corporation (the “Company”), we hereby respectfully request that the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) afford the Company’s registration statement on Form N-2 (File No. 333-223483), filed with the Commission on March 7, 2018 (the “Registration Statement”), a selective review in accordance with Securities Act Release No. 6510 (February 15, 1984).
The disclosure contained in the Registration Statement is substantially similar to the disclosure included in post-effective amendment no. 10 to the registration statement on Form N-2 filed with the Commission on April 26, 2017 (File No. 333-203147) (“Amendment No. 10”), and declared effective on April 26, 2017, except for (i) revisions reflecting the material developments relating to the Company since the effective date of Amendment No. 10 and (ii) the inclusion of annual audited financial statements and related financial data for the year ended December 31, 2017, together with disclosure relating thereto.
If you have any questions or additional comments concerning the foregoing, please contact Adam Park at (202) 383-0937, or the undersigned at (202) 383-0805. | ||
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Sincerely, |
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/s/ Harry S. Pangas |
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Harry S. Pangas |
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Eversheds Sutherland (US) LLP is part of a global legal practice, operating through various separate and distinct legal entities, under Eversheds Sutherland. For a full description of the structure and a list of offices, please visit www.eversheds-sutherland.com.
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