MSC INCOME FUND, INC. (MSIF) – Company response

On behalf of MSC Income Fund, Inc. (the “ Company ”), set forth below are the Company’s responses to the verbal comments provided by the Staff of the Division of Investment Management (the “ Staff ”) of the U.S. Securities and Exchange Commission (the “ SEC ”) to the Company’s legal counsel on March 16, 2026 and April 15, 2026 with respect to the Company’s Annual Report on Form 10-K for the year ended December 31, 2025 (File No. 814-00939), filed with the SEC on February 27, 2026 (the “ Form 10-K ”). For your convenience, each of the Staff’s comments is numbered and set forth below and is…