Oxford Square Capital Corp. (OXSQ, OXSQG, OXSQH) – Company response

On behalf of Oxford Square Capital Corp. (the “ Company ”), this letter responds to the comments provided telephonically by the staff (the “ Staff ”) of the U.S. Securities and Exchange Commission (“ SEC ”) to Dechert LLP, counsel to the Company, on May 27, 2025 with respect to the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2024 (File No. 814-00638), filed with the SEC on March 5, 2025 (the “ Form 10-K ”). For your convenience, the Staff’s comments are summarized in this letter, and each comment is followed by the responses of the Company. 1. Comment: The…