CORRESP

0001193125-18-089288.txt : 20180807 0001193125-18-089288.hdr.sgml : 20180807 20180320170007 ACCESSION NUMBER: 0001193125-18-089288 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20180320 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Kayne Anderson MLP Investment CO CENTRAL INDEX KEY: 0001293613 IRS NUMBER: 000000000 STATE OF INCORPORATION: MD FISCAL YEAR END: 1130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 717 TEXAS AVENUE - SUITE 3100 CITY: HOUSTON STATE: TX ZIP: 77002 BUSINESS PHONE: 713-493-2020 MAIL ADDRESS: STREET 1: 717 TEXAS AVENUE - SUITE 3100 CITY: HOUSTON STATE: TX ZIP: 77002 FORMER COMPANY: FORMER CONFORMED NAME: Kayne Anderson Midstream Investment CO DATE OF NAME CHANGE: 20040614 CORRESP 1 filename1.htm CORRESP

[PH Letterhead]

(713) 860-7352

willburns@paulhastings.com

March 20, 2018

VIA EDGAR [CORRESPONDENCE FILING]

Division of Investment Management,

Disclosure Review Office

United States Securities and Exchange Commission

100 F. Street, N.E.

Washington, D.C. 20549-8626

Re:	Kayne Anderson MLP Investment Company

Registration Statement on Form N-14 (File No. 333-223795)

Ladies and Gentlemen:

This letter relates to the Registration Statement on Form N-14 (the “Registration Statement”) of our client, Kayne Anderson MLP Investment Company (the “Fund”), filed with the U.S. Securities and Exchange Commission on March 20, 2018 registering shares of common stock to be issued in connection with the proposed reorganization of Kayne Anderson Energy Development Company with the Fund.

Please advise us if we can provide any further information or assistance to facilitate your review. Please direct any further comments or questions to the undersigned at (713) 860-7352.

Very truly yours,

/s/ R. William Burns III

R. William Burns III

of PAUL HASTINGS LLP

cc:	David A. Hearth, Esq., Paul Hastings