-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 U7EwiDtC8oYZVKuD+3qSdZIAkb6alAMqe5DOO5G69qyDI8UgVbugJLw70dHZF5xQ
 em2HP5701EQJK13Yc6ki8Q==

<SEC-DOCUMENT>0001209191-08-051070.txt : 20080909
<SEC-HEADER>0001209191-08-051070.hdr.sgml : 20080909
<ACCEPTANCE-DATETIME>20080909105944
ACCESSION NUMBER:		0001209191-08-051070
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20080908
FILED AS OF DATE:		20080909
DATE AS OF CHANGE:		20080909

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Fifth Street Finance Corp
		CENTRAL INDEX KEY:			0001414932
		IRS NUMBER:				261219283
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	BUSINESS ADDRESS:	
		STREET 1:		WHITE PLAINS PLAZA
		STREET 2:		445 HAMILTON AVENUE, SUITE 1206
		CITY:			WHITE PLAINS
		STATE:			NY
		ZIP:			10601
		BUSINESS PHONE:		(914) 286-6800

	MAIL ADDRESS:	
		STREET 1:		WHITE PLAINS PLAZA
		STREET 2:		445 HAMILTON AVENUE, SUITE 1206
		CITY:			WHITE PLAINS
		STATE:			NY
		ZIP:			10601

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			TANNENBAUM LEONARD M
		CENTRAL INDEX KEY:			0001200461

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	814-00755
		FILM NUMBER:		081062257

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		9142866800

	MAIL ADDRESS:	
		STREET 1:		445 HAMILTON AVENUE
		STREET 2:		SUITE 1206
		CITY:			WHITE PLAINS
		STATE:			NY
		ZIP:			10601
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>doc4.xml
<DESCRIPTION>FORM 4 SUBMISSION
</DOCUMENT>
</SUBMISSION>