Attached files

file filename
10-K - 10-K - OFS Capital Corpofs20191231-10kfinal.htm
EX-99.1 - EXHIBIT 99.1 - OFS Capital Corpofs201910-kexhibit991.htm
EX-32.2 - EXHIBIT 32.2 - OFS Capital Corpofs201910-kexhibit322.htm
EX-32.1 - EXHIBIT 32.1 - OFS Capital Corpofs201910-kexhibit321.htm
EX-31.2 - EXHIBIT 31.2 - OFS Capital Corpofs201910-kexhibit312.htm
EX-31.1 - EXHIBIT 31.1 - OFS Capital Corpofs201910-kexhibit311.htm
EX-21.1 - EXHIBIT 21.1 - OFS Capital Corpofs201910-kexhibit211.htm
EX-4.13 - EXHIBIT 4.13 - OFS Capital Corpofs201910-kexhibit413.htm


Report of Independent Registered Public Accounting Firm on Supplemental Information


 
To the Board of Directors and Stockholders
OFS Capital Corporation
Chicago, Illinois
 
We have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States), the consolidated financial statements of OFS Capital Corporation and Subsidiaries (the “Company”) as of December 31, 2018, and for each of the two years in the period ended December 31, 2018, included in the Annual Report on Form 10-K, and have expressed an unqualified opinion therein dated March 15, 2019. We have also previously audited the consolidated financial statements of the Company as of and for the years ended December 31, 2017, 2016, 2015 and 2014 (not presented herein), and we expressed an unqualified opinion on those consolidated financial statements.

The senior securities table included in Part II, Item 5 of the Annual Report on Form 10-K of the Company under the caption “Senior Securities” (the “Senior Securities Table”) has been subjected to audit procedures performed in conjunction with the audit of the Company’s consolidated financial statements for the aforementioned years. The Senior Securities Table is the responsibility of the Company’s management. Our audit procedures included determining whether the Senior Securities Table reconciles to the consolidated financial statements or the underlying accounting and other records, as applicable, and performing procedures to test the completeness and accuracy of the information presented in the Senior Securities Table. In forming our opinion on the Senior Securities Table, we evaluated whether the Senior Securities Table, including its form and content, is presented in conformity with Item 4.3 and the Instructions to Item 4.3 of Form N-2. In our opinion, the Senior Securities Table for each of the five years in the period ended December 31, 2018 is fairly stated, in all material respects, in relation to the consolidated financial statements as a whole.

/s/ BDO USA, LLP

Chicago, Illinois

March 15, 2019, except for the additions related to Total Senior Securities and related information reflected in the Senior Securities Table, as to which the date is June 21, 2019.