EX-2.N.2 5 n-2exhibit2n2eysensecopini.htm EXHIBIT 2.N.2 N-2 Exhibit 2.n.2 (EY Sen Sec Opinion)


Exhibit 2.n.2
Report of Independent Registered Public Accounting Firm on Supplemental Information

The Board of Directors and Stockholders of American Capital Senior Floating, Ltd.

We have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States), the consolidated financial statements of American Capital Senior Floating, Ltd. (the “Company”) for the year ended December 31, 2014 and for the period from October 15, 2013 (commencement of operations) through December 31, 2013 included in the Annual Report (Form 10-K) for the year-ended December 31, 2014, and have issued an unqualified opinion thereon dated March 26, 2015. The Senior Securities Table listed elsewhere in the Registration Statement (Form N-2) and related Prospectus has been subjected to audit procedures performed in conjunction with the audit of the Company’s consolidated financial statements. Such information is the responsibility of the Company’s management.

Our audit procedures included determining whether the information reconciles to the financial statements or the underlying accounting and other records, as applicable, and performing procedures to test the completeness and accuracy of the information. In forming our opinion on the information, we evaluated whether such information, including its form and content, is presented in conformity with Section 18 of the Investment Company Act of 1940. In our opinion, the information is fairly stated, in all material respects, in relation to the consolidated financial statements as a whole.

/s/ Ernst & Young LLP            
                                                                                        

McLean, Virginia
July 2, 2015