UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
8-K
CURRENT
REPORT
Pursuant
to Section 13 or 15(d) of
The
Securities Exchange Act of 1934
Date of
Report (Date of earliest event reported): May 17, 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 8.01.
Other Events.
Kohlberg Capital Corporation (the
“Company”) will
be late in filing its Quarterly Report on Form 10-Q for the three months ended
March 31, 2010 (the “1Q 2010
10-Q”). As disclosed in a Current Report on Form 8-K filed on
January 29, 2010, on January 27, 2010, the Company engaged Grant Thornton LLP
(“Grant
Thornton”) as its independent registered public accounting firm. The
Company is currently in the process of finalizing certain valuations for its
investments in order for Grant Thornton to complete its audits of the Company’s
financial statements for the fiscal years ended December 31, 2008 and December
31, 2009 and complete its reviews of the Company’s interim financial statements
for the interim periods ended March 31, 2009, June 30, 2009, September 30, 2009
and March 31, 2010 (collectively, the “Financial
Statements”). The Company filed a Form 12b-25 with the
Securities and Exchange Commission on May 11, 2010, for a five-day extension to
file the 1Q 2010 10-Q, which was due on May 10, 2010. As a result of
the foregoing, the Company will not be able to file the 1Q 2010 10-Q within
such five-day period. The Company is working diligently to complete the filing
as soon as possible.
SIGNATURE
Pursuant
to the requirements of the Securities Exchange Act of 1934, as amended, the
Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
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Kohlberg Capital
Corporation
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(Registrant)
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May
17, 2010
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/s/
Michael I. Wirth
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(Date)
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Michael
I. Wirth
Chief Financial
Officer
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