SRSEC Reporting Desk

FS KKR Capital Corp (FSK) – Company response

2025-12-15 · Re: . Form 10-K ( · Accession 0001104659-25-121165 · Agreed to revise

On behalf of FS KKR Capital Corp. (“ FSK ”) and FS Specialty Lending Fund (“ FSSL ” and, together with FSK, the “ Companies ”), we hereby respond to the comments provided by the staff of the Division of Investment Management (the “ Staff ”) of the Securities and Exchange Commission in a telephone call on September 25, 2025 regarding each Company’s Annual Report on Form 10-K for the year ended December 31, 2024. For your convenience, a summary of each of the Staff’s comments is numbered and presented in bold, italicized text below, and each comment is followed by the Companies’ response. 1.…

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