Correspondence 0001193125-24-180296 from KKR Enhanced US Direct Lending Fund-L Inc. (CIK 0002012839)
KKR Enhanced US Direct Lending Fund-L Inc. (CIK 0002012839)
Date: July 17, 2024 · CIK: 0002012839 · Accession: 0001193125-24-180296
AI Filing Summary & Sentiment
File numbers found in text: 000-56639
Letter
Securities and Exchange Commission Washington, D.C. 20549 Attn: Christopher Bellacicco, Division of Investment Management Re: KKR Enhanced US Direct Lending Fund-L (the “Fund”) (File No. 000-56639)
Dear Mr. Bellacicco:
This letter responds to oral comments issued by the Securities and Exchange Commission staff (the “Staff”) in connection with the Staff’s review of Amendment No. 2 to the Fund’s registration statement on Form 10, as filed by the Fund on June 4, 2024. A summary of the Staff’s comments, along with the Fund’s responses, is set forth below.
Comment 1. Please revise the added disclosure regarding wholly-owned subsidiaries to include subsidiaries that are primarily controlled by the Fund and primarily engage in investment activities in securities or other assets.
Response 1. The Fund supplementally confirms that it does not intend to invest in subsidiaries that are primarily controlled by the Fund and primarily engage in investment activities in securities or other assets other than wholly-owned subsidiaries, which are addressed in the existing disclosure. The Fund confirms that, to the extent it invests in such subsidiaries in the future, it will revise its disclosure, as appropriate.
* * * * *
We believe that the foregoing has been responsive to the Staff’s comments. Please call the undersigned at 202.261.3386 if you wish to discuss this correspondence further.
Sincerely,
/s/ William J. Bielefeld
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CORRESP 1 filename1.htm CORRESP 1900 K Street, NW Washington, DC 20006-1110 +1 202 261 3300 Main +1 202 261 3333 Fax www.dechert.com WILLIAM J. BIELEFELD william.bielefeld@dechert.com +1 202 261 3386 Direct +1 202 261 3333 Fax July 17, 2024 Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attn: Christopher Bellacicco, Division of Investment Management Re: KKR Enhanced US Direct Lending Fund-L (the “Fund”) (File No. 000-56639) Dear Mr. Bellacicco: This letter responds to oral comments issued by the Securities and Exchange Commission staff (the “Staff”) in connection with the Staff’s review of Amendment No. 2 to the Fund’s registration statement on Form 10, as filed by the Fund on June 4, 2024. A summary of the Staff’s comments, along with the Fund’s responses, is set forth below. Comment 1. Please revise the added disclosure regarding wholly-owned subsidiaries to include subsidiaries that are primarily controlled by the Fund and primarily engage in investment activities in securities or other assets. Response 1. The Fund supplementally confirms that it does not intend to invest in subsidiaries that are primarily controlled by the Fund and primarily engage in investment activities in securities or other assets other than wholly-owned subsidiaries, which are addressed in the existing disclosure. The Fund confirms that, to the extent it invests in such subsidiaries in the future, it will revise its disclosure, as appropriate. * * * * * We believe that the foregoing has been responsive to the Staff’s comments. Please call the undersigned at 202.261.3386 if you wish to discuss this correspondence further. Sincerely, /s/ William J. Bielefeld William J. Bielefeld 2