William J. Tuttle To Call Writer Directly: +1 202 389 3350 william.tuttle@kirkland.com 1301 Pennsylvania Avenue, N.W. Washington, D.C. 20004 United States   +1 202 389 5000   www.kirkland.com Facsimile: +1 202 389 5200

August 31, 2023

By EDGAR

United States Securities and Exchange Commission

Division of Investment Management

100 F Street, N.E.

Washington, D.C. 20549

Re: Gladstone Capital Corporation

Preliminary Proxy Statement on Schedule 14A

Ladies and Gentlemen,

Gladstone Capital Corporation, a Maryland corporation (the “Company”), has today filed with the Securities and Exchange Commission a preliminary proxy statement on Schedule 14A pursuant to the rules and regulations of the Securities Exchange Act of 1934, as amended.

We note that the Company intends to mail copies of the definitive proxy statement for the special meeting of stockholders, together with a notice of special meeting of stockholders and proxy card, to its stockholders on or about September 15, 2023.

* * * * * * *

If you have any questions, please feel free to contact the undersigned by telephone at 202.389.3350 (or by email at william.tuttle@kirkland.com) or Erin Lett by telephone at 202.389.3353 (or by email at erin.lett@kirkland.com). Thank you for your cooperation and attention to this matter.

Sincerely,

/s/ William J. Tuttle

William J. Tuttle

cc: Erin Lett, Kirkland & Ellis LLP

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