Correspondence 0001193125-24-233767 from SKYBRIDGE OPPORTUNITY FUND LLC (CIK 0001181848)
SKYBRIDGE OPPORTUNITY FUND LLC (CIK 0001181848)
Date: Oct. 7, 2024 · CIK: 0001181848 · Accession: 0001193125-24-233767
AI Filing Summary & Sentiment
File numbers found in text: 811-21190, 811-22561
Letter
VIA EDGAR Mr. Jason Fox Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549
Dear Mr. Fox:
On behalf of SkyBridge Opportunity Fund LLC and SkyBridge G II Fund, LLC (collectively, the “Funds”), we herewith transmit the Funds’ response to the telephonic comment provided by you on behalf of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) on September 25, 2024 regarding the Funds’ Shareholder Reports on Form N-CSR, each filed with the Commission on June 6, 2024 for the Funds’ fiscal years ended March 31, 2024. The Staff’s comment is described below and has been summarized to the best of our understanding. We have discussed the Staff’s comment with representatives of the Funds. The Funds’ response to the Staff’s comment is set out immediately under the restated comment. Unless otherwise indicated, defined terms used herein have the meanings set out in the Shareholder Reports.
Comment 1 Please indicate by an appropriate symbol each issue of securities whose value was determined using significant unobservable inputs. Please include this as a footnote in the schedule of investments. See Regulation S-X 12-12, footnote 9.
Response The Funds hereby confirm that the requested change will be made in future Shareholder Reports.
* * *
Mr. Jason Fox
October 7, 2024
Please do not hesitate to contact me at (617) 778-9001 if you have comments or if you require additional information regarding the Shareholder Reports.
Respectfully submitted,
/s/ Kenneth Burdon
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CORRESP 1 filename1.htm CORRESP Simpson Thacher & Bartlett LLP 855 BOYLSTON ST, FLOOR 9 BOSTON, MA 02116 TELEPHONE: +1-617-778-9200 FACSIMILE: +1-617-778-9202 Direct Dial Number +1-617-778-9001 E-mail Address kenneth.burdon@stblaw.com VIA EDGAR October 7, 2024 Re: SkyBridge Opportunity Fund LLC, Investment Company Act File No. 811-21190 SkyBridge G II Fund, LLC, Investment Company Act File No. 811-22561 Mr. Jason Fox Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549 Dear Mr. Fox: On behalf of SkyBridge Opportunity Fund LLC and SkyBridge G II Fund, LLC (collectively, the “Funds”), we herewith transmit the Funds’ response to the telephonic comment provided by you on behalf of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) on September 25, 2024 regarding the Funds’ Shareholder Reports on Form N-CSR, each filed with the Commission on June 6, 2024 for the Funds’ fiscal years ended March 31, 2024. The Staff’s comment is described below and has been summarized to the best of our understanding. We have discussed the Staff’s comment with representatives of the Funds. The Funds’ response to the Staff’s comment is set out immediately under the restated comment. Unless otherwise indicated, defined terms used herein have the meanings set out in the Shareholder Reports. Comment 1 Please indicate by an appropriate symbol each issue of securities whose value was determined using significant unobservable inputs. Please include this as a footnote in the schedule of investments. See Regulation S-X 12-12, footnote 9. Response The Funds hereby confirm that the requested change will be made in future Shareholder Reports. * * * Mr. Jason Fox October 7, 2024 Please do not hesitate to contact me at (617) 778-9001 if you have comments or if you require additional information regarding the Shareholder Reports. Respectfully submitted, /s/ Kenneth Burdon Kenneth Burdon cc: Marie Noble, Esq. Rajib Chanda, Esq. 2