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March 4, 2026

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Office of the Chief Accountant

Securities and Exchange Commission

100 F Street, N. E.

Washington, D.C. 20549

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Ladies and Gentlemen:

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We have read the comments made regarding us in Item 4.01 of Form 8-K of WhiteHorse Finance, Inc. dated March 4, 2026 and are in agreement with those statements.

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/s/ Crowe LLP

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Crowe LLP

Costa Mesa, California

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Audit Committee Chairman

WhiteHorse Finance, Inc.