SEC Company Response from Steele Creek Capital Corp (CIK 0001817825) — Jun 26, 2026
Steele Creek Capital Corp (CIK 0001817825)
Date: June 26, 2026 · CIK: 0001817825 · Accession: 0001213900-26-072748
AI Filing Summary & Sentiment
File numbers found in text: 814-01351
Letter
VIA EDGAR Division of Investment Management 100 F Street, N.E. Washington, D.C. 20549 Re: Steele Creek Capital Corporation Annual Report on Form 10-K (File No. 814-01351)
Dear Mr. Sandoval:
On behalf of Steele Creek Capital Corporation (the “Company”), set forth below is the Company’s response to the comment provided by the staff of the Division of Investment Management of the U.S. Securities and Exchange Commission (the “SEC”) on June 23, 2026 regarding the Company’s annual report on Form 10-K for the fiscal year ended December 31, 2025, as filed with the SEC on March 25, 2026 (the “Form 10-K”). The Staff’s comment is set forth below and is followed by the Company’s response.
Form 10-K
1. Comment: In future SEC filings, please disclose the Company’s accounting policies for investments on non-accrual.
Response: The Company confirms that it will disclose its accounting policies for investments on non-accrual in its Quarterly Report on Form 10-Q for the fiscal quarter ending June 30, 2026, and other periodic reports filed thereafter.
* * *
June 26, 2026
Page 2
If you have any questions concerning the foregoing, please contact Harry S. Pangas at 202.261.3466 (or by e-mail at harry.pangas@dechert.com) or Paul Stevens at 202.261.3353 (or by e-mail at paul.stevens@dechert.com).
Sincerely,
/s/ Harry S. Pangas
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CORRESP
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Dechert LLP
1900 K Street, N.W.
Washington, DC 20006-1110
+1 202 261 3300 Main
+1 202 261 3333 Fax
Harry S. Pangas
Partner
harry.pangas@dechert.com
+1 202 261 3466 Direct
+1 202 261 3333 Fax
June 26, 2026
VIA EDGAR
Mr. Jacob Sandoval, Branch Chief
U.S. Securities and Exchange Commission
Division of Investment Management
100 F Street, N.E.
Washington, D.C. 20549
Re: Steele Creek Capital Corporation
Annual Report on Form 10-K
(File No. 814-01351)
Dear Mr. Sandoval:
On behalf of Steele Creek Capital Corporation
(the “Company”), set forth below is the Company’s response to the comment provided by the staff of the
Division of Investment Management of the U.S. Securities and Exchange Commission (the “SEC”) on June 23, 2026
regarding the Company’s annual report on Form 10-K for the fiscal year ended December 31, 2025, as filed with the
SEC on March 25, 2026 (the “Form 10-K”). The Staff’s comment is set forth below and is followed by
the Company’s response.
Form 10-K
1. Comment: In future SEC filings, please disclose the Company’s accounting policies
for investments on non-accrual.
Response:
The Company confirms that it will disclose its accounting policies for investments on non-accrual in its Quarterly Report on Form 10-Q
for the fiscal quarter ending June 30, 2026, and other periodic reports filed thereafter.
* * *
June 26, 2026
Page 2
If you have any questions concerning the foregoing,
please contact Harry S. Pangas at 202.261.3466 (or by e-mail at harry.pangas@dechert.com) or Paul Stevens at 202.261.3353 (or by e-mail
at paul.stevens@dechert.com).
Sincerely,
/s/ Harry S. Pangas
Harry S. Pangas
cc: Marie Bober, Steele Creek Capital Corporation
Paul Stevens, Dechert LLP