VISTA CREDIT STRATEGIC LENDING CORP. – Company response

Specifically, the Fund will expand its disclosure to clarify that (i) accrued but unpaid interest is generally reversed when a loan is placed on non-accrual status, (ii) cash receipts on non-accrual loans are recognized as interest income only when collection of principal is reasonably assured and otherwise are applied as a reduction of the loan’s recorded investment, and (iii) accrued interest receivable is generally not carried as an asset once a loan is placed on non-accrual status unless collection is considered probable under the applicable U.S. GAAP guidance. Expense Support and…