[Letterhead of Eversheds Sutherland (US) LLP]
May 11, 2018
VIA EDGAR
Division of Investment Management, Disclosure Review Office
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Alcentra Capital Corporation |
Preliminary Proxy Materials on Schedule 14A filed May 11, 2018
Dear Sir or Madam:
On May 11, 2018, Alcentra Capital Corporation (the “Company”) filed on EDGAR the Company’s preliminary proxy materials on Schedule 14A (the “Proxy Materials”), which relates to the Company’s 2018 annual meeting of shareholders scheduled to take place on June 26, 2018.
If you have any questions or comments concerning the Proxy Materials, please contact the undersigned at (202) 383-0805.
Sincerely,
/s/ Harry S. Pangas
Harry S. Pangas