Correspondence 0001193125-24-244111 from Virtus Stone Harbor Emerging Markets Income Fund (EDF) (CIK 0001501103) (EDF)
Virtus Stone Harbor Emerging Markets Income Fund (EDF) (CIK 0001501103)
Date: Oct. 25, 2024 · CIK: 0001501103 · Accession: 0001193125-24-244111
AI Filing Summary & Sentiment
File numbers found in text: 811-22473
Letter
Division of Investment Management Washington, D.C. 20549 Re: Virtus Stone Harbor Emerging Markets Income Fund (the “Registrant”) Investment Company Act File No. 811-22473 Registration Statement Filing on Form N-2
Dear Mses. O’Neal, DiAngelo Fettig and Mr. Manion:
This letter responds to comments provided by telephone on October 15, 2024 and October 23, 2024, regarding the pre-effective amendment to the registration statement on Form N-2 (the “Registration Statement”) relating to the registration of additional shares of the Registrant, as filed with the Securities and Exchange Commission on October 11, 2024. The Staff’s comments, as we understand them, and the Registrant’s responses are below.
Unless otherwise noted, capitalized terms have the same meanings as used in the Registration Statement.
1. Staff Comment: Please incorporate by reference or present the Registrant’s financial highlights for the last ten fiscal years.
Response: The requested changes have been made.
2. Staff Comment: Please include the consent of the Registrant’s independent registered public accountant for the additionally incorporated financial highlights.
Response: The consent has been included.
3. Staff Comment: Please request revisions to the auditor’s consent to correct the filing type and Securities Act file number.
Response: The requested revisions have been communicated to the auditor.
4. Staff Comment: Please incorporate by reference the Registrant’s semi-annual report for the six-month period ending May 31, 2024.
Response: The requested changes have been made.
Please call me at (860) 503-1116 should you have additional comments or questions.
Respectfully,
/s/ Kathryn Santoro
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CORRESP 1 filename1.htm CORRESP 101 Munson Street, Greenfield, MA 01301 | 866.270.7788 | Virtus.com October 25, 2024 Ms. Deborah O’Neal Mr. David Manion Ms. Christina DiAngelo Fettig Division of Investment Management U.S. Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549 Re: Virtus Stone Harbor Emerging Markets Income Fund (the “Registrant”) Investment Company Act File No. 811-22473 Registration Statement Filing on Form N-2 Dear Mses. O’Neal, DiAngelo Fettig and Mr. Manion: This letter responds to comments provided by telephone on October 15, 2024 and October 23, 2024, regarding the pre-effective amendment to the registration statement on Form N-2 (the “Registration Statement”) relating to the registration of additional shares of the Registrant, as filed with the Securities and Exchange Commission on October 11, 2024. The Staff’s comments, as we understand them, and the Registrant’s responses are below. Unless otherwise noted, capitalized terms have the same meanings as used in the Registration Statement. 1. Staff Comment: Please incorporate by reference or present the Registrant’s financial highlights for the last ten fiscal years. Response: The requested changes have been made. 2. Staff Comment: Please include the consent of the Registrant’s independent registered public accountant for the additionally incorporated financial highlights. Response: The consent has been included. 3. Staff Comment: Please request revisions to the auditor’s consent to correct the filing type and Securities Act file number. Response: The requested revisions have been communicated to the auditor. 4. Staff Comment: Please incorporate by reference the Registrant’s semi-annual report for the six-month period ending May 31, 2024. Response: The requested changes have been made. Please call me at (860) 503-1116 should you have additional comments or questions. Respectfully, /s/ Kathryn Santoro Kathryn Santoro Vice President, Secretary and Chief Legal Officer