SRSEC Reporting Desk

Silver Point Specialty Lending Fund – Company response

2026-03-27 · Re: · Accession 0001193125-26-129409 · Agreed to revise

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 where the obligations owed by the Fund for the GOJO Industries Inc. participation transaction are recorded in the Financial Statements. Response: The GOJO Industries participation transaction is immaterial to the Fund’s financial statements taken as whole. The Fund has…

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