NC SLF Inc. – Company response
2025-10-22 · Re: · Accession 0001844684-25-000007 · Explained / pushed back
2025-10-22 · · Comment 1 Explained / pushed back
Staff comment: The Company has been identified in its annual report on Form N-CSR for the fiscal year ended December 31, 2024 (the “ Annual Report ”) as a non-diversified investment company. However, it appears that the Company is operating as a diversified investment company. Please confirm that the Company continues to qualify as a non-diversified investment company. If the Company has been operating as a diversified investment company for more than three years, confirm that the Company will receive shareholder approval prior to changing its status back to a non-diversified investment company. See Section 13(a)(1) of the 1940 Act and Rule 13a-1 thereunder. letter →
Company response: The Company respectfully advises the Staff on a supplemental basis that it is currently operating as a “diversified company” as defined in Section 5(b)(1) of the 1940 Act. The Company will reflect its status as a diversified investment company in future SEC filings. The Company acknowledges the Staff’s comment and will receive shareholder approval to the extent it seeks to change its status back to a non-diversified investment company pursuant to Section 13(a)(1) of the 1940 Act. response letter →
2025-10-22 · · Comment 2 Responded
Staff comment: Please include a sufficient description of the nature of the services comprising of the audit-related fees disclosed in the categories of services provided by the principal accountant for fiscal year ended December 31, 2024. In your letter →
Company response: , please explain why similar work was not required or billed for fiscal year ended December 31, 2023. Response : The Company acknowledges the Staff’s comment and will reflect the following description of audit-related fees in future SEC filings, as applicable: “Audited-related services” refer to assurance and related services that are reasonably related to the performance of the independent accountant, such as attestation services that are not required by statute or regulation and agreed upon procedures performed by the Company’s principal accountant. The Company’s principal accountant did not provide any such audit-related services to the Company during the fiscal year ended December 31,… response letter →
Full letter on EDGAR → · Filing index · All NC SLF Inc. correspondence
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