0000894189-21-001494.txt : 20211215 0000894189-21-001494.hdr.sgml : 20211215 20210311084823 ACCESSION NUMBER: 0000894189-21-001494 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20210311 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Angel Oak Strategic Credit Fund CENTRAL INDEX KEY: 0001716885 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE BUCKHEAD PLAZA STREET 2: 3060 PEACHTREE RD. NW, SUITE 500 CITY: ATLANTA STATE: GA ZIP: 30305 BUSINESS PHONE: 404-953-4900 MAIL ADDRESS: STREET 1: ONE BUCKHEAD PLAZA STREET 2: 3060 PEACHTREE RD. NW, SUITE 500 CITY: ATLANTA STATE: GA ZIP: 30305 CORRESP 1 filename1.htm


 
1900 K Street, NW
Washington, DC  20006
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www.dechert.com



March 11, 2021

VIA EDGAR

Mr. Jason P. Fox
U.S. Securities and Exchange Commission (the “Commission”)
Division of Investment Management
100 F Street NE
Washington, DC 20549

RE:
Angel Oak Strategic Credit Fund (the “Fund”) (File No 811-23289)

Dear Mr. Fox:

Below please find the comment that the Fund received from you on March 3, 2021, in connection with your review, pursuant to the Sarbanes-Oxley Act of 2002, of the annual report to shareholders filed on Form N-CSR for the period ended January 31, 2020 of the Angel Oak Strategic Credit Fund. For your convenience, your comment has been reproduced followed by a response.

Comment:
Statement of Assets of Liabilities: Please either confirm in correspondence that there are no amounts to be disclosed or explain why amounts payable to (1) officers and directors, (2) controlled companies and (3) other affiliates have not been presented separately in accordance with Rule 6-04 under Regulation S-X.

Response:
The Fund confirms that there were no amounts payable to officers and directors, controlled companies or other affiliates for the period ended January 31, 2020.


* * *

Should you have any questions or comments, please contact me at 202.261.3392.
 

Sincerely,
 
/s/ Matthew E. Barsamian
 
Matthew E. Barsamian


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