UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
(Amendment
No. 1)
CURRENT
REPORT
Pursuant
to Section 13 or 15(d) of
The
Securities Exchange Act of 1934
Date of
Report (Date of earliest event reported): January 12, 2010
Kohlberg Capital
Corporation
(Exact
name of registrant as specified in its charter)
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Delaware
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814-00735
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20-5951150
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(State
or other jurisdiction
of
incorporation)
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(Commission
File Number)
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(IRS
Employer Identification No.)
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295
MADISON AVENUE
NEW YORK,
NY
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10017
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(Address
of principal executive offices)
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(Zip
Code)
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Registrant's
telephone number, including area code: (212) 455-8300
________________________________________________________________________________
(Former
name or former address, if changed since last report)
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Check the appropriate box below
if the Form 8-K filing is intended to simultaneously satisfy the filing
obligation of the registrant under any of the following
provisions:
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o
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Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
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o
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Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
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o
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Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))
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o
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Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))
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Item 4.01.
Changes in Registrant’s Certifying Accountant.
This
Amendment No. 1 to Current Report on Form 8-K is filed solely to add as an
exhibit correspondence received by the registrant on January 19, 2010 from the
registrant's former public accountants regarding disclosure made under Item
4.01(a) of the registrant's initial Form 8-K filed with the SEC on January 19,
2010. Other than to the extent amended hereby, the disclosure
contained in the initial Form 8-K remains unchanged.
A copy of
the letter to the SEC from the registrant's former public accountants is
attached hereto as Exhibit 16.1.
Item
9.01. Financial Statements and Exhibits.
(d)
Exhibits
| Exhibit No. | Document | |
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16.1
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Letter
dated January 19, 2010 from Deloitte & Touche LLP to the US Securities
and Exchange Commission
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SIGNATURE
Pursuant
to the requirements of the Securities Exchange Act of 1934, as amended, the
Registrant has duly caused this Amendment No. 1 to be signed on its behalf by
the undersigned hereunto duly authorized.
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Kohlberg Capital
Corporation
(Registrant) |
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January
20, 2010
(Date) |
/s/
Michael I. Wirth
Michael I. Wirth Chief Financial
Officer
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Exhibit
Index to Amendment No. 1 to Current Report on Form 8-K
| Exhibit No. | Document | |
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16.1
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Letter
dated January 19, 2010 from Deloitte & Touche LLP to the US Securities
and Exchange Commission
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Exhibit
16.1
 |
Deloitte
& Touche LLP
Two World Financial Center
New York, NY 10281-1414
USA
Tel: +1 (212) 436-2000
Fax: +1 (212) 436-5000
www.deloitte.com
|
January 19, 2010
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
Dear Sirs/Madams:
We have read Item 4.01 of Form 8-K of Kohlberg Capital Corporation (the
“Company”) dated January 19, 2010.
Except as noted in the next sentence, we agree with the statements made in
Item 4.01 of the Form 8-K. We have no basis to agree or disagree with (i) the
statements made in the second sentence of the first paragraph regarding the
Company’s discussion with the staff of the Securities and Exchange Commission
and (ii) the statements made in the third sentence of the first paragraph and
the second sentence of the sixth paragraph.
Very truly yours,
| cc: |
Dayl Pearson, Chief Executive Officer
Michael Wirth, Chief Financial Officer
Albert Pastino, Chairman of the Audit Committee of the
Board of Directors
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