[Ropes & Gray LLP
Letterhead]
December 19, 2008
Securities and Exchange
Commission
Attn: Filing Desk
100 F Street, N.E.
Washington,
D.C. 20549
|
Re:
|
Kohlberg
Capital Corporation
|
Ladies and
Gentlemen:
Enclosed for filing on behalf of
Kohlberg Capital Corporation (the “Company”) pursuant to Rule 17g-1(g) under the
Investment Company Act of 1940 please find a copy of (i) the Company’s single
insured bond for the period from November 22, 2008 to November 22, 2009, (ii)
the resolution of a majority of the board of directors of the Company who are
not “interested persons” approving the amount, type, form and coverage of the
single insured bond, and (iii) a statement as to the period for which premiums
have been paid.
Please call me at (617) 951-7867 if you
have any questions.
Sincerely,
/s/ Jeffrey A.
Christoforetti
Enclosure