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Our audits of the consolidated financial statements and internal control over financial reporting referred to in our reports dated March 11, 2026 (appearing in the accompanying Annual Report on Form 10-K), also included an audit of the senior securities table of CĪON Investment Corporation and Subsidiaries (the Company) as of December 31, 2025, appearing in such Form 10-K. This table is the responsibility of the Company’s management. Our responsibility is to express an opinion based on our audits of the consolidated financial statements.

In our opinion, the senior securities table, when considered in relation to the basic consolidated financial statements taken as a whole, presents fairly in all material respects the information set forth therein.