Company: NMFCZ
Filing Date: 2025-04-01
Form Type: CORRESP
Source: 0001580642-25-002041
Chunk: 0

Company: New Mountain Finance Corp
Filing Date: 2025-04-01
Form: CORRESP
Chunk 0
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<div align='center'>[Eversheds Sutherland (US) LLP Letterhead]</div>

April 1, 2025

Via EDGAR

Chad Eskildsen

Division of Investment Management,

Disclosure Review and Accounting Office

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: New Mountain Finance Corporation

Dear Mr. Eskildsen:

On behalf of
New Mountain Finance Corporation (the “Company”), set forth below is the Company’s response to the comment
of the staff of the Division of Investment Management (the “Staff”) of the Securities and Exchange Commission
(the “SEC”) that we received on March 5, 2025, in connection with the SEC’s review of the Company’s
reports filed pursuant to the Securities and Exchange Act of 1934, as amended, as required by Section 408 of the Sarbanes-Oxley Act of
2002, as amended. The Staff’s comment is set forth below and is followed by the Company’s response thereto. Capitalized terms
used in this letter but not otherwise defined herein have the meanings specified in the Company's Annual Report on Form 10-K for fiscal
year ended December 31, 2024 (the “Form 10-K”).

Response: The Company
acknowledges the Staff’s comment and will disclose the portion of distributions that are deemed a return of capital in the financial
highlights in future filings.

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If you have any questions or additional
comments concerning the foregoing, please contact the undersigned at (202) 383-0278.

Sincerely,

Payam Siadatpour

| Cc: | Joseph W. Hartswell, New Mountain Finance Corporation |

Steven B. Boehm, Esq., Eversheds
Sutherland (US) LLP

| Eversheds Sutherland (US) LLP is part of a global legal practice, operating through various separate and distinct legal entities, under Eversheds Sutherland.  For a full description of the structure and a list of offices, please visit www.eversheds-sutherland.com. |

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