FORM 3
        
UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

INITIAL STATEMENT OF BENEFICIAL OWNERSHIP OF SECURITIES

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Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934 or Section 30(h) of the Investment Company Act of 1940
                      

1. Name and Address of Reporting Person *

GOLDMAN SACHS ASSET MANAGEMENT, L.P.

2. Date of Event Requiring Statement (MM/DD/YYYY)
5/9/2018 

3. Issuer Name and Ticker or Trading Symbol

Elah Holdings, Inc. [RELYQ]

(Last)        (First)        (Middle)

200 WEST STREET

4. Relationship of Reporting Person(s) to Issuer (Check all applicable)

_____ Director                            ___ X ___ 10% Owner
_____ Officer (give title below)          _____ Other (specify below)

(Street)

NEW YORK, NY 10282       

(City)              (State)              (Zip)
5. If Amendment, Date Original Filed (MM/DD/YYYY)

 

6. Individual or Joint/Group Filing (Check Applicable Line)

___ Form filed by One Reporting Person
_ X _ Form filed by More than One Reporting Person


Table I - Non-Derivative Securities Beneficially Owned
1.Title of Security
(Instr. 4) 		2. Amount of Securities Beneficially Owned
(Instr. 4) 		3. Ownership Form: Direct (D) or Indirect (I)
(Instr. 5) 		4. Nature of Indirect Beneficial Ownership
(Instr. 5)
Common Stock   181036   I   See footnotes   (1) (2)

Table II - Derivative Securities Beneficially Owned ( e.g. , puts, calls, warrants, options, convertible securities)
1. Title of Derivate Security
(Instr. 4) 		2. Date Exercisable and Expiration Date
(MM/DD/YYYY) 		3. Title and Amount of Securities Underlying Derivative Security
(Instr. 4) 		4. Conversion or Exercise Price of Derivative Security 5. Ownership Form of Derivative Security: Direct (D) or Indirect (I)
(Instr. 5) 		6. Nature of Indirect Beneficial Ownership
(Instr. 5)
Date Exercisable Expiration Date Title Amount or Number of Shares

Explanation of Responses:
(1)  This statement is being filed by Goldman Sachs BDC, Inc. ("GS BDC"), Goldman Sachs Private Middle Market Credit LLC ("GSPMMC"), Goldman Sachs Middle Market Lending Corp. ("GSMMLC", together with GS BDC and GSPMMC, the "GS Purchasers"), and Goldman Sachs Asset Management, L.P. ("GSAM", together with the GS Purchasers, the "Reporting Persons"). GSAM serves as the investment advisor to each of the GS Purchasers.
(2)  GSAM may be deemed to beneficially own indirectly 181,036 shares of the common stock, par value $0.001 per share (the "Common Stock"), of Elah Holdings, Inc. (f/k/a Real Industry, Inc.) by reason of the direct beneficial ownership of 46,214 shares of Common Stock by GS BDC, 69,386 shares of Common Stock by GSPMMC, and 65,436 shares of Common Stock by GSMMLC. The Reporting Persons disclaim beneficial ownership of the securities reported herein except to the extent of their pecuniary interest therein, if any, and this report shall not be deemed an admission that any such Reporting Person is the beneficial owner of, or has any pecuniary interest in, such securities for purposes of Section 16 of the Securities Exchange Act of 1934, as amended, or for any other purpose.

Reporting Owners
Reporting Owner Name / Address
Relationships
Director 10% Owner Officer Other
GOLDMAN SACHS ASSET MANAGEMENT, L.P.
200 WEST STREET
NEW YORK, NY 10282
X

Goldman Sachs BDC, Inc.
200 WEST STREET
NEW YORK, NY 10282
X

Goldman Sachs Private Middle Market Credit LLC
200 WEST STREET
NEW YORK, NY 10282
X

Goldman Sachs Middle Market Lending Corp.
200 WEST STREET
NEW YORK, NY 10282
X


Signatures
GOLDMAN SACHS ASSET MANAGEMENT, L.P., By: /s/ Yvette Kosic, Attorney-in-fact 5/18/2018
** Signature of Reporting Person Date

GOLDMAN SACHS BDC, INC., By: /s/ Yvette Kosic, Attorney-in-fact 5/18/2018
** Signature of Reporting Person Date

GOLDMAN SACHS PRIVATE MIDDLE MARKET CREDIT LLC, By: /s/ Yvette Kosic, Attorney-in-fact 5/18/2018
** Signature of Reporting Person Date

GOLDMAN SACHS MIDDLE MARKET LENDING CORP., By: /s/ Yvette Kosic, Attorney-in-fact 5/18/2018
** Signature of Reporting Person Date


Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.
* If the form is filed by more than one reporting person, see Instruction 5(b)(v).
** Intentional misstatements or omissions of facts constitute Federal Criminal Violations. See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
Note: File three copies of this Form, one of which must be manually signed. If space is insufficient, see Instruction 6 for procedure.
Persons who respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.
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