August 22, 2011

Securities and Exchange Commission
Attn: Filing Desk
100 F Street, N.E.
Washington, D.C. 20549

Re: Kohlberg Capital Corporation

Ladies and Gentlemen:
  
Enclosed for filing on behalf of Kohlberg Capital Corporation (the “Company”), pursuant to Rule 17g-1(g) under the Investment Company Act of 1940, please find a copy of (i) the Company’s single insured bond for the period from August 19, 2011 to July 1, 2012, (ii) the resolution of a majority of the board of directors of the Company who are not “interested persons” approving the amount, type, form and coverage of the single insured bond, and (iii) a statement as to the period for which premiums have been paid.
 
Please call me at (212) 455-8300 if you have any questions.
 
 
Sincerely,
 
     
 
/s/ Michael I. Wirth
 
     
 
Michael I. Wirth
 
 
Chief Financial Officer
 
 
and Secretary
 
 
Enclosure