[Letterhead of Sutherland Asbill & Brennan LLP]

 

 

 

 

February 26, 2015

 

 

 

VIA EDGAR

 

Edward P. Bartz, Esq.

Senior Counsel

Division of Investment Management

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

Re:

Capitala Finance Corp.

Preliminary Proxy Materials on Schedule 14A filed February 26, 2015

File No. 814-01022

 

Dear Mr. Bartz:

 

On February 26, 2015, Capitala Finance Corp. (the “Company”) filed on EDGAR the Company’s preliminary proxy materials on Schedule 14A (the “Proxy Materials”), which relate to the Company’s 2015 annual meeting of shareholders scheduled to take place on May 5, 2015.

 

If you have any questions or comments concerning the Proxy Materials, please contact the undersigned at (202) 383-0176 or John J. Mahon at (202) 383-0515.

 

Sincerely,

 

/s/ Steven B. Boehm

 

Steven B. Boehm

 

 

cc: Stephen A. Arnall / Capitala Finance Corp.

John Mahon / Sutherland Asbill & Brennan LLP