Silver Point Specialty Lending Fund – Company response

Thank you for your telephonic comments received concerning the Annual Report on Form 10-K of Silver Point Specialty Lending Fund (the “Fund”) (File No. 000-56533) for the fiscal year ended December 31, 2024. For ease of reference, we have summarized your comments below followed by our responses. Comment 1: Please explain footnote 34 to the Schedule of Investments which is attached to the investment in GOJO Industries Inc. and describe how the transaction did not qualify as a “true sale” in accordance with U.S. GAAP. Further, provide references to what obligations are owed by the Fund for the…