Direct Line: 202.639.7078
Fax: 202.639.7003


April 1, 2011


Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Ladies and Gentlemen:

        On behalf of New Mountain Finance Corporation, a Delaware corporation (the "Company"), and pursuant to the conversation that the undersigned had with Mr. Ganley, Senior Counsel in the Securities and Exchange Commission's Division of Investment Management, we are submitting via correspondence pages from the Company's draft Pre-Effective Amendment No. 3 to the Company's Registration Statement on Form N-2 filed on July 22, 2010 relating to the registration of shares of the Company's common stock, par value $0.01 per share. Such changed pages reflect the changes in disclosure relating to New Mountain Finance SPV Funding, L.L.C., which will be consolidated for accounting purposes and for the purposes of the asset coverage ratio under the Investment Company Act of 1940.

        The filing fee of $14,260 was paid by wire transfer to the Securities and Exchange Commission, Account Number 152307768324, US Bank, ABA No. 081000210 on July 9, 2010.

        Please direct any questions or comments that the Staff may have with regard to the correspondence filing to Jessica Forbes at 212.859.8558 or to the undersigned at the above-referenced number.





Vasiliki B. Tsaganos
Robert A. Hamwee (New Mountain Finance Corporation)
Adam Weinstein (New Mountain Finance Corporation)