WHITEHORSE FINANCE, INC.
1450 BRICKELL AVENUE, 31ST
FLOOR
MIAMI, FLORIDA 33131
December 15, 2025
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
| Re: | WhiteHorse
Finance, Inc. File Number 814-00967 |
Ladies and Gentlemen:
Pursuant to Rule 17g-1 under the Investment Company Act of 1940, as amended (the “1940 Act”), WhiteHorse Finance, Inc., a Delaware corporation (the “Company”) (File No. 814-00967), has today filed the following documents:
| 1. | a copy of the Company’s fidelity bond (the “Bond”), including a statement as to the period for which the premium has been paid (attached as Exhibit 1); and |
| Very truly yours, | ||
| WhiteHorse Finance, Inc. | ||
| By: | /s/ Joyson C. Thomas | |
| Name: Joyson C. Thomas | ||
| Title: Chief Financial Officer | ||