SRSEC Reporting Desk

Oaktree Specialty Lending Corp (OCSL) – Company response

2026-01-27 · Re: · Accession 0001193125-26-024895 · Agreed to revise

Fair Value & InvestmentsFunds & BDCs (ASC 946, N-CSR)

2026-01-27 · · Comment 1 · comment followed by the Fund’s response. Agreed to revise
Staff comment: Please describe the active markets referenced as a basis for determining a Level 1 fair value letter →
Company response: , please confirm if cross-trades were executed in any of these securities during the relevant period pursuant to Rule 17a-7 of the Investment Company Act of 1940, as amended. Response: The Fund’s cash equivalents as of September 30, 2025 consisted of an investment in a single money market fund. In future filings, the Fund will identify the active markets used as a basis for determining that its cash equivalents are categorized as Level 1. The Fund, as well as other funds that are managed by an affiliate of the Fund’s investment adviser, actively transact in these money market funds on a daily basis. The Fund does not engage in cross-trades pursuant to Rule 17a-7 of the Investment Company… response letter →
Fair Value & InvestmentsFunds & BDCs (ASC 946, N-CSR)
2026-01-27 · · Comment 2 · January 27, 2026 Page 2 Explained / pushed back
Staff comment: The Staff noted that there are type-setting errors within the schedules of investments related to footnote 10 and 22 not being attached. Please see page 104 and 105 and address going forward. letter →
Company response: The Fund respectfully submits response letter →

Full letter on EDGAR → · Filing index · All Oaktree Specialty Lending Corp (OCSL) correspondence

Fair Value & Investments – what to check: Disclose Level 3 valuation techniques and significant unobservable inputs, and support equity-method vs. fair value elections.

Funds & BDCs (ASC 946, N-CSR) – what to check:

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