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    <ACCEPTANCE-DATETIME>20251215171116
    ACCESSION NUMBER:		0001104659-25-121230
    CONFORMED SUBMISSION TYPE:	40-17G
    PUBLIC DOCUMENT COUNT:		33
    FILED AS OF DATE:		20251215
    DATE AS OF CHANGE:		20251215
    EFFECTIVENESS DATE:		20251215

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			WhiteHorse Finance, Inc.
    		CENTRAL INDEX KEY:			0001552198
    		ORGANIZATION NAME:
    		EIN:				454247759
    		STATE OF INCORPORATION:			DE
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		40-17G
    		SEC ACT:		1940 Act
    		SEC FILE NUMBER:	814-00967
    		FILM NUMBER:		251572458

    	BUSINESS ADDRESS:
    		STREET 1:		1450 Brickell Avenue, 31st Floor
    		CITY:			Miami
    		STATE:			FL
    		ZIP:			33131
    		BUSINESS PHONE:		(305) 379-2322

    	MAIL ADDRESS:
    		STREET 1:		1450 Brickell Avenue, 31st Floor
    		CITY:			Miami
    		STATE:			FL
    		ZIP:			33131

    	FORMER COMPANY:
    		FORMER CONFORMED NAME:	WhiteHorse Finance, LLC
    		DATE OF NAME CHANGE:	20120613
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