January 13, 2023
VIA ELECTRONIC TRANSMISSION
Securities & Exchange Commission
Public Filing Desk
100 F Street, N.E.
Washington, D.C. 20549
Re: Vertical Capital Income Fund, File No. 811-22554
Dear Sir/Madam:
On behalf of Vertical Capital Income Fund, a registered investment company (the "Fund"), we hereby submit, via electronic filing, a preliminary proxy statement. The main purpose of this proxy statement is to solicit shareholder approval of:
| (1) | the election of five new trustees: Mark Garbin, Sanjeev Handa, Joan McCabe, Brian Marcus, and Lauren Basmadjien; |
| (2) | an investment advisory agreement between the Fund and a new investment adviser, Carlyle Global Credit Investment Management L.L.C.; |
| (3) | a change in the Fund's classification from a diversified investment company to a non-diversified investment company; |
| (4) | a change in the Fund's industry concentration policy from concentrated in the mortgage-related industry to non-concentrated; |
| (5) | changes to the Fund's Agreement and Declaration of Trust; and |
| (6) | changes to the Fund's By-Laws. |
If you have any questions or comments related to this filing, please contact Parker Bridgeport at 614-469-3238 or JoAnn Strasser at 614-469-3265.
Very truly yours,
Parker Bridgeport
