Oaktree Gardens OLP, LLC
CIK 1974793 · EDGAR correspondence
| Date | Company | Type | Outcome | Issues |
|---|---|---|---|---|
| 2026-01-27 | Oaktree Gardens OLP, LLC | Company response | Agreed to revise | Fair Value & Investments |
Comments & responses
2026-01-27 · Annual Report on Form 10-K for the fiscal year ended September 30, 2025 · Comment 1 · Fund’s response. Agreed to revise
Staff comment: Please review and confirm the accuracy of footnote (c) to the significant unobservable inputs for Level 3 investments table on page 98 of the filing. letter →
Company response: The Fund respectfully submits that it will confirm the usage of all footnotes in the Level 3 investments table in its future filings. response letter →
2026-01-27 · Annual Report on Form 10-K for the fiscal year ended September 30, 2025 · Comment 2 · the usage of all footnotes in the Level 3 investments table in its future filings. Agreed to revise
Staff comment: Please describe the active markets referenced as a basis for determining a Level 1 fair value letter →
Company response: , please confirm if cross-trades were executed in any of these securities during the relevant period pursuant to Rule 17a-7 of the Investment Company Act of 1940, as amended. Austin Bay Area Beijing Boston Brussels Chicago Dallas Frankfurt Hong Kong Houston London Los Angeles Miami Munich New York Paris Philadelphia Riyadh Salt Lake City Shanghai United States Securities and Exchange Commission Response: The Fund’s cash equivalents as of September 30, 2025 consisted of investments in two money market funds. In future filings, the Fund will identify the active markets used as a basis for determining that its cash equivalents are categorized as Level 1. The Fund, as well as other funds that… response letter →
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