<SEC-DOCUMENT>0001580642-25-002041.txt : 20250616
<SEC-HEADER>0001580642-25-002041.hdr.sgml : 20250616
<ACCEPTANCE-DATETIME>20250401160628
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ACCESSION NUMBER:		0001580642-25-002041
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250401

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			New Mountain Finance Corp
		CENTRAL INDEX KEY:			0001496099
		ORGANIZATION NAME:           	
		EIN:				272978010
		STATE OF INCORPORATION:			X1
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1633 BROADWAY
		STREET 2:		48TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		2127300200

	MAIL ADDRESS:	
		STREET 1:		1633 BROADWAY
		STREET 2:		48TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	New Mountain Guardian Corp
		DATE OF NAME CHANGE:	20100706
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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0.25in; text-align: center">[Eversheds Sutherland (US) LLP Letterhead]</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 24pt 0 0.25in">April 1, 2025</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><U>Via EDGAR</U></B></P>

<P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Chad Eskildsen</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Division of Investment Management,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Disclosure Review and Accounting Office</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>Re:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;New
Mountain Finance Corporation </B></P>

<P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Dear Mr. Eskildsen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 11pt 0.25in 11pt 0; text-align: justify; text-indent: 0.5in">On behalf of
New Mountain Finance Corporation (the &#8220;<B><I>Company</I></B>&#8221;), set forth below is the Company&#8217;s response to the comment
of the staff of the Division of Investment Management (the &#8220;<B><I>Staff</I></B>&#8221;) of the Securities and Exchange Commission
(the &#8220;<B><I>SEC</I></B>&#8221;) that we received on March 5, 2025, in connection with the SEC&#8217;s review of the Company&#8217;s
reports filed pursuant to the Securities and Exchange Act of 1934, as amended, as required by Section 408 of the Sarbanes-Oxley Act of
2002, as amended. The Staff&#8217;s comment is set forth below and is followed by the Company&#8217;s response thereto. Capitalized terms
used in this letter but not otherwise defined herein have the meanings specified in the Company's Annual Report on Form 10-K for fiscal
year ended December 31, 2024 (the &#8220;<B><I>Form 10-K</I></B>&#8221;).</P>

<OL START="1" STYLE="margin-top: 0in; list-style-type: decimal">

<LI STYLE="text-align: justify; margin: 0 0.25in 0 0; font-size: 10pt">The Staff refers to Note 13 to the Company&#8217;s consolidated
financial statements in the Form 10-K. Disclosure earlier in the Form 10-K states that the Company made return of capital distributions
during 2024.&nbsp; In future financial highlights please separately disclose the portion of distributions that are deemed a return of
capital.&nbsp; See Item 4 of Form N-2.</LI>

</OL>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.25in 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.25in 0 0.5in; text-align: justify"><B><U>Response</U></B>: The Company
acknowledges the Staff&#8217;s comment and will disclose the portion of distributions that are deemed a return of capital in the financial
highlights in future filings.</P>

<P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center">*&#9;*&#9;*</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">If you have any questions or additional
comments concerning the foregoing, please contact the undersigned at (202) 383-0278.</P>

<P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3.5in; text-align: justify">Sincerely,</P>

<P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 3.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 3.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3.5in; text-align: justify"><U>/s/ Payam Siadatpour</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3.5in; text-align: justify">Payam Siadatpour</P>

<P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 3.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">Cc:</TD><TD STYLE="text-align: justify">Joseph W. Hartswell, New Mountain Finance Corporation</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Steven B. Boehm, Esq., Eversheds
Sutherland (US) LLP</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
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    <TD STYLE="width: 100%; padding-top: 2.15pt; padding-bottom: 1pt; padding-left: 2.65pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 6.5pt">Eversheds Sutherland (US) LLP is part of a global legal practice, operating through various separate and distinct legal entities, under Eversheds Sutherland.&nbsp;&nbsp;For a full description of the structure and a list of offices, please visit www.eversheds-sutherland.com.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>


<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">1</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">52660739.2</P>


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