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Eversheds Sutherland (US) LLP 700 Sixth Street, NW, Suite 700
D: +1 202.383.0176
stephanihildebrandt@eversheds-sutherland.com |
August 6, 2025
Christopher R. Bellacicco, Senior Counsel
Ken Ellington, Staff Accountant
Securities and Exchange Commission
Division of Investment Management
100 F Street NE
Washington, DC 20549
| Re: | Stellus Capital Investment Corporation |
Registration Statement on Form N-2
Dear Messrs. Bellacicco and Ellington:
On behalf of Stellus Capital Investment Corporation (the “Company”), set forth below are the Company’s responses to the oral comment provided by the staff of the Division of Investment Management (the “Staff”) of the Securities and Exchange Commission (the “SEC”) on August 5, 2025 regarding the Company’s amended registration statement on Form N-2 (as amended, the “Registration Statement”), including the preliminary prospectus contained therein (the “Prospectus”), which was filed on August 4, 2025. The Staff’s comment is set forth below and is followed by the Company’s response. Capitalized terms used but not defined herein have the meanings ascribed to such terms in the Registration Statement.
Form 10-K
| 1. | In response to Accounting Comment No. 3, please confirm that there is no impact on the Company’s liquidity to cover the unfunded commitments. |
Response: The Company respectfully confirms that there is no impact on the Company’s liquidity to cover the unfunded commitments.
* * *
If you have any questions or additional comments concerning the foregoing, please contact me at (202) 383-0845.
| Sincerely, | |
| /s/Stephani M. Hildebrandt | |
| Stephani M. Hildebrandt |
| cc: |
Robert T. Ladd, Stellus Capital Investment Corporation Todd Huskinson, Stellus Capital Investment Corporation |
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