Kohlberg Capital Corporation
295 Madison Avenue
New York, NY 10017
October 22, 2007
VIA EDGAR
100 F Street, N.E.
Washington, D.C. 20549
Re: | Kohlberg Capital Corporation |
Registration Statement on Form N-2 (333-146190) |
Ladies and Gentlemen:
In accordance with Rule 477 promulgated under the Securities Act of 1933, as amended, Kohlberg Capital Corporation (the Registrant) hereby respectfully requests that the Securities and Exchange Commission consent to the withdrawal of its Registration Statement on Form N-2 (Registration No. 333-146190), together with all amendments and exhibits thereto (the Registration Statement). The Registrant is requesting such withdrawal because of unfavorable market conditions. No shares of the Registrants common stock have been issued or sold under the Registration Statement.
If you have any questions with respect to this letter, please call the undersigned at (212) 455-8363.
Very truly yours,
KOHLBERG CAPITAL CORPORATION | ||
By: |
/s/ Michael I. Wirth | |
Name: Michael I. Wirth Title: Chief Financial Officer |