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Deloitte & Touche LLP
30 Rockefeller Plaza
Tel: +1 212 492 4000 |
October 22, 2019
The Board of Directors of
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 three-month periods ended March 31, 2019 and 2018, and have issued our report dated May 6, 2019, and for the three- and six-month periods ended June 30, 2019, and 2018, and have issued our report dated August 7, 2019. As indicated in such reports, because we did not perform an audit, we expressed no opinion on that information.
We are aware that our reports referred to above, which were included in your Quarterly Reports on Form 10-Q for the quarters ended March 31, 2019 and June 30, 2019, are being used in this Post-Effective Amendment No. 3 to the Registration Statement No. 333-230326 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