SRSEC Reporting Desk

Oaktree Strategic Credit Fund – Company response

2025-10-21 · Re: · Accession 0001193125-25-245459 · Agreed to revise

6. Please confirm supplementally that the unfunded commitments are fair valued, in line with ASC 820, and please include these disclosures in future financial statements. Company’s Response : The Company confirms that its unfunded commitments are fair valued in accordance with ASC 820, consistent with the disclosures in footnote 9 to the Schedule of Investments and will include additional disclosure in the discussion of fair value measurements in Notes to Consolidated Financial Statements in future filings with the Commission. Ms. Lauren Hamilton - 4 - 7. Please confirm supplementally whether…

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