Exhibit 99.(n)(4)

 

	Deloitte & Touche LLP
	30 Rockefeller Plaza
	New York, NY 10112
	USA
	Tel:   +1 212 436 6000
	www.deloitte.com

 

December 6, 2013

 

New Mountain Finance Holdings, L.L.C.

New Mountain Finance Corporation

New Mountain Finance AIV Holdings Corporation

 

We have reviewed, in accordance with the standards of the Public Company Accounting Oversight Board (United States), the unaudited interim financial information of New Mountain Finance Holdings, L.L.C., New Mountain Finance Corporation and New Mountain Finance AIV Holdings Corporation for the three and nine month periods ended September 30, 2013 and 2012, and have issued our report dated November 12, 2013. As indicated in such report, because we did not perform an audit, we expressed no opinion on that information.

 

We are aware that our report referred to above, which was included in your Quarterly Reports on Form 10-Q for the quarter ended September 30, 2013 is being used in this Pre-Effective Amendment No. 2 to Registration Statement Nos. 333-189706 and 333-189707 on Form N-2.

 

We also are aware that the aforementioned reports, pursuant to Rule 436(c) under the Securities Act of 1933, are not considered a part of the Registration Statement prepared or certified by an accountant or a report prepared or certified by an accountant within the meaning of Sections 7 and 11 of that Act.

 

 

/s/ DELOITTE & TOUCHE LLP