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<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Washington, D.C. 20549</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM 8-K</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CURRENT REPORT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Pursuant to Section&nbsp;13 or 15(d)
of the </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Securities Exchange Act of 1934</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Date of Report (Date of earliest event reported):
<B>April 19, 2012</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 18pt"><B>Kohlberg
Capital Corporation</B><BR>
</FONT><FONT STYLE="font-size: 10pt">(Exact name of registrant as specified in its charter)</FONT></P>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
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    <TD STYLE="width: 33%; font-weight: bold; text-align: center">Delaware</TD>
    <TD STYLE="width: 34%; font-weight: bold; text-align: center">814-00735</TD>
    <TD STYLE="width: 33%; font-weight: bold; text-align: center">20-5951150</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">(State or other jurisdiction<BR> of incorporation)</TD>
    <TD STYLE="text-align: center">(Commission File Number)</TD>
    <TD STYLE="text-align: center">(IRS Employer Identification No.)</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 67%; font-weight: bold; text-align: center"><TITLE>295 MADISON AVENUE NEW YORK, NY</TITLE>295 MADISON AVENUE
<BR>
<FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>NEW YORK, NY</B></FONT></TD>
    <TD STYLE="width: 33%; font-weight: bold; text-align: center"><BR>10017</TD>
    </TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">(Address of principal executive offices)</TD>
    <TD STYLE="text-align: center">(Zip Code)</TD>
    </TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Registrant&rsquo;s telephone number, including
area code: &nbsp; <B>(212) 455-8300</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">________________________________________________________________________________<BR>
(Former name or former address, if changed since last report)</P>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD COLSPAN="3">Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 4%"><FONT STYLE="font-family: Wingdings">&#168;</FONT></TD>
    <TD>Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Wingdings">&#168;</FONT></TD>
    <TD>Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Wingdings">&#168;</FONT></TD>
    <TD>Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Wingdings">&#168;</FONT></TD>
    <TD>Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 8.01. Other Events.</B>&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">As previously disclosed, the staff of the
Division of Enforcement (the &ldquo;SEC Staff&rdquo;) of the Securities and Exchange Commission (the &ldquo;SEC&rdquo;) advised
Kohlberg Capital Corporation (the &ldquo;Company&rdquo;) in April 2010 that a formal order of private investigation relating to
the valuation methodology and procedures used by the Company to value its investments had been issued. The investigation arose
in connection with the Company&rsquo;s restatement of its audited financial statements for the year ended December 31, 2008 (and
unaudited interim periods within that year) and unaudited financial statements for the interim periods ended March 31, 2009 and
June 30, 2009, as disclosed in the Company&rsquo;s Annual Report on Form 10-K for the year ended December 31, 2009 filed with the
SEC on May 28, 2010 and other reports filed by the Company with the SEC.&nbsp; The Company has been cooperating fully with the
SEC Staff&rsquo;s investigation and complying with a related subpoena.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">In connection with the investigation described
above, on April 19, 2012, the SEC Staff issued a &ldquo;Wells Notice&rdquo; to Michael I. Wirth, the Company&rsquo;s Chief Financial
Officer, indicating that the SEC Staff is considering recommending that the SEC institute proceedings against Mr. Wirth alleging
that Mr. Wirth violated certain provisions of the federal securities laws.&nbsp; The Wells Notice does not constitute a determination
that Mr. Wirth violated any law.&nbsp; Under the process established by the SEC, Mr. Wirth will have the opportunity to make a
Wells Submission before the SEC Staff makes a formal recommendation to the SEC regarding what action, if any, should be brought
by the SEC. Mr. Wirth has informed the Company that he plans to make such a submission.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Neither the Company nor any other person
employed by the Company has received a Wells Notice. The Company and the other officers involved in this matter, including Dayl
W. Pearson, the Company&rsquo;s Chief Executive Officer, are engaged in settlement negotiations in an effort to resolve the matter
and believe that discussions to date with the SEC Staff will lead to a settlement. Any settlement remains subject to approval by
the SEC.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The Company cannot at this time predict
with certainty the outcome of the above matter, including whether a lawsuit will be filed, whether the SEC will approve any settlement
or whether the SEC will ultimately determine to issue a Wells Notice to the Company or any other person involved in this matter.
The Company does not anticipate that the Wells Notice referenced above or the terms of any settlement involving the Company and
the other officers involved in the matter will have a material adverse impact on its business, financial condition or results of
operations.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SIGNATURES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;&nbsp;&nbsp;&nbsp;&#9;Pursuant to the requirements of
the Securities Exchange Act of 1934, as amended, the Registrant has duly caused this report to be signed on its behalf by the undersigned
hereunto duly authorized.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 5%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 47%; border-bottom: Black 1pt solid">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Kohlberg Capital Corporation</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;(Registrant)</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">April 25, 2012</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">/s/ Dayl W. Pearson</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: center">(Date)</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Dayl W. Pearson</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><I>President and Chief Executive Officer</I></P></TD></TR>
</TABLE>


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[{"type": "8-K", "sequence": "1", "filename": "v310459_8-k.htm", "description": "FORM 8-K", "secsgml_size_bytes": 15082}]
{"company-data": {"conformed-name": "Kohlberg Capital CORP", "cik": "0001372807", "irs-number": "205348000", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "814-00735", "film-number": "12778139"}, "business-address": {"street1": "295 MADISON AVENUE", "street2": "6TH FLOOR", "city": "NEW YORK", "state": "NY", "zip": "10017", "phone": "212-455-8300"}, "mail-address": {"street1": "295 MADISON AVENUE", "street2": "6TH FLOOR", "city": "NEW YORK", "state": "NY", "zip": "10017"}, "former-company": {"former-conformed-name": "Kohlberg Capital, LLC", "date-changed": "20060815"}}
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d)
of the
Securities Exchange Act of 1934
Date of Report (Date of earliest event reported):
April 19, 2012
Kohlberg
Capital Corporation
(Exact name of registrant as specified in its charter)
Delaware
814-00735
20-5951150
(State or other jurisdiction
of incorporation)
(Commission File Number)
(IRS Employer Identification No.)
295 MADISON AVENUE NEW YORK, NY
295 MADISON AVENUE
NEW YORK, NY
10017
(Address of principal executive offices)
(Zip Code)
Registrant's telephone number, including
area code:
(212) 455-8300
________________________________________________________________________________
(Former name or former address, if changed since last report)
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
¨
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
¨
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
¨
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
¨
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Item 8.01. Other Events.
As previously disclosed, the staff of the
Division of Enforcement (the "SEC Staff") of the Securities and Exchange Commission (the "SEC") advised
Kohlberg Capital Corporation (the "Company") in April 2010 that a formal order of private investigation relating to
the valuation methodology and procedures used by the Company to value its investments had been issued. The investigation arose
in connection with the Company's restatement of its audited financial statements for the year ended December 31, 2008 (and
unaudited interim periods within that year) and unaudited financial statements for the interim periods ended March 31, 2009 and
June 30, 2009, as disclosed in the Company's Annual Report on Form 10-K for the year ended December 31, 2009 filed with the
SEC on May 28, 2010 and other reports filed by the Company with the SEC.  The Company has been cooperating fully with the
SEC Staff's investigation and complying with a related subpoena.
In connection with the investigation described
above, on April 19, 2012, the SEC Staff issued a "Wells Notice" to Michael I. Wirth, the Company's Chief Financial
Officer, indicating that the SEC Staff is considering recommending that the SEC institute proceedings against Mr. Wirth alleging
that Mr. Wirth violated certain provisions of the federal securities laws.  The Wells Notice does not constitute a determination
that Mr. Wirth violated any law.  Under the process established by the SEC, Mr. Wirth will have the opportunity to make a
Wells Submission before the SEC Staff makes a formal recommendation to the SEC regarding what action, if any, should be brought
by the SEC. Mr. Wirth has informed the Company that he plans to make such a submission.
Neither the Company nor any other person
employed by the Company has received a Wells Notice. The Company and the other officers involved in this matter, including Dayl
W. Pearson, the Company's Chief Executive Officer, are engaged in settlement negotiations in an effort to resolve the matter
and believe that discussions to date with the SEC Staff will lead to a settlement. Any settlement remains subject to approval by
the SEC.
The Company cannot at this time predict
with certainty the outcome of the above matter, including whether a lawsuit will be filed, whether the SEC will approve any settlement
or whether the SEC will ultimately determine to issue a Wells Notice to the Company or any other person involved in this matter.
The Company does not anticipate that the Wells Notice referenced above or the terms of any settlement involving the Company and
the other officers involved in the matter will have a material adverse impact on its business, financial condition or results of
operations.
SIGNATURES
Pursuant to the requirements of
the Securities Exchange Act of 1934, as amended, the Registrant has duly caused this report to be signed on its behalf by the undersigned
hereunto duly authorized.
Kohlberg Capital Corporation
(Registrant)
April 25, 2012
/s/ Dayl W. Pearson
(Date)
Dayl W. Pearson
President and Chief Executive Officer