Exhibit 99.(n)(4)
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Deloitte & Touche LLP 30 Rockefeller Plaza
Tel: 212 436 2000 |
August 18, 2016
New Mountain Finance Corporation
New York, New York
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 Corporation and subsidiaries for the periods ended June 30, 2016 as indicated in our report dated August 3, 2016; 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 Report on Form 10-Q for the quarter ended June 30, 2016 is being used in this Registration Statement on Form N-2 (the “ Registration Statement”).
We also are aware that the aforementioned report, pursuant to Rule 436(c) under the Securities Act of 1933, is 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.
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/s/ DELOITTE & TOUCHE |
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