KKR FS Income Trust – Company response

On behalf of KKR FS Income Trust (the “ Company ”), set forth below are the Company’s responses to the verbal comments provided by the Staff of the Division of Investment Management (the “ Staff ”) of the Securities and Exchange Commission (the “ SEC ”) to the Company’s legal counsel on June 30, 2026, with respect to the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2025, filed with the SEC on March 12, 2026 (File No. 814-01620) (the “ Form 10-K ”). For your convenience, each of the Staff’s comments is set forth below in italics and is followed by the Company’s…