May 31, 2018

VIA EDGAR

Karen L. Rossotto, Esq.

Division of Investment Management

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

RE: CM Finance Inc

Registration Statement on Form N-2

(File No. 333-223999)

Dear Ms. Rossotto:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, CM Finance Inc hereby respectfully requests that the above-captioned registration statement, including all amendments thereto, be ordered effective on June 1, 2018, at 4:00 p.m. EST, or as soon thereafter as practicable.

CM Finance Inc

By: /s/ Michael C. Mauer

Michael C. Mauer

Chief Executive Officer and

Chairman of the Board