Published on April 2, 2013
The Tower at Peabody Place
100 Peabody Place, Suite 900
Memphis, TN 38103-3672
(901) 543-5900
April 2, 2013
VIA EDGAR
U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Attn: Kevin Rupert, Esq.
Re: | Triangle Capital Corporation Universal Shelf Registration Statement on Form N-2, File No. 333-175160 |
(the Registration Statement)
Dear Mr. Rupert:
Triangle Capital Corporation (the Company) filed Post-Effective Amendment No. 6 to the Registration Statement (Post-Effective Amendment No. 6) under the Securities Act of 1933 (the Securities Act) via EDGAR as a POS 8C filing on April 2, 2013. The Registration Statement relates to the shelf offering from time to time, in one or more offerings or series, together or separately, up to $500,000,000 of the Companys common stock, preferred stock, units, subscription rights, debt securities, or warrants representing rights to purchase shares of the Companys common stock, preferred stock or debt securities under Rule 415 of the Securities Act.
The Company respectfully requests that the staff of the Securities and Exchange Commission afford Post-Effective Amendment No. 6 selective review in accordance with Securities Act Release No. 33-6510 (February 15, 1984). The disclosure contained in Post-Effective Amendment No. 6 is substantially similar to the disclosure contained in the Companys Pre-Effective Amendment No. 2 to the Registration Statement filed on October 18, 2011 that was declared effective on October 21, 2011 (the Old Registration Statement). Post-Effective Amendment No. 6 has been updated primarily to include the audited financial statements for the year-ended December 31, 2012, compensation information of the Companys management and Board of Directors and related information for the year ended December 31, 2012. Additionally, Post-Effective Amendment No. 6 updates certain items in the Old Registration Statement, and such items have already been included in filings made pursuant to the Securities Exchange Act of 1934, including prospectus supplements filed since the Old Registration Statement.
If you have any questions or comments regarding the foregoing, please feel free to contact me via phone at (901) 543-5918 or via email at hwbrown@bassberry.com.
Sincerely,
/s/ Helen W. Brown
Helen W. Brown
bassberry.com