UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 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):  January 10, 2008

Tortoise Capital Resources Corporation
(Exact Name of Registrant as Specified in Its Charter)


Maryland
  
1-33292
  
20-3431375
(State or Other Jurisdiction of Incorporation)
  
(Commission File Number)
  
(IRS Employer Identification No.)

10801 Mastin Blvd., Suite 222, Overland Park, KS
  
66210
(Address of Principal Executive Offices)
  
(Zip Code)

(913) 981-1020
(Registrant’s Telephone Number, Including Area Code)
 
Not Applicable
(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.

On January 10, 2008, Tortoise Capital Resources Corporation announced the characterization of the 2007 dividends paid to stockholders.  A copy of the press release is attached as Exhibit 99.1 to this Form 8-K.


Item 9.01.                      Financial Statements and Exhibits.
 
(d)
Exhibits
  
     
 
99.1
Press Release dated January 10, 2008


SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

   
TORTOISE CAPITAL RESOURCES CORPORATION
     
     
Dated:  January 11, 2008
By:
/s/ Terry Matlack
   
Terry Matlack
   
Chief Financial Officer





Exhibit Index


Exhibit No.
  
Description
     
99.1
  
Press Release dated January 10, 2008