Report of Independent Registered Public Accounting Firm on Supplemental Information
To the Stockholders and Board of Directors
Solar Senior Capital
We have audited and reported separately herein on the consolidated financial statements of Solar Senior Capital Ltd. (and subsidiaries) (the
Company) as of December 31, 2020 and 2019 and for each of the years in the three-year period ended December 31, 2020.
We have also previously
audited, in accordance with the standards of the PCAOB, the consolidated statement of assets and liabilities of the Company, including the consolidated schedules of investments, as of December 31, 2018, 2017, 2016, 2015, 2014, 2013, 2012, and
2011, and the related consolidated statements of operations, changes in net assets, and cash flows for the years ended December 31, 2017, 2016, 2015, 2014, 2013, 2012, and 2011 (none of which is presented herein), and we expressed unqualified
opinions on those consolidated financial statements.
The senior securities table included in Part II, Item 7 of the Annual Report on Form 10-K of the Company for the year ended December 31, 2020, under the caption Senior Securities (the Senior Securities Table) has been subjected to audit procedures performed in conjunction with the
audit of the Companys respective consolidated financial statements. The Senior Securities Table is the responsibility of the Companys management. Our audit procedures included determining whether the Senior Securities Table reconciles to
the respective 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 the instructions to Form N-2. In our
opinion, the Senior Securities Table is fairly stated, in all material respects, in relation to the respective consolidated financial statements as a whole.
/s/ KPMG LLP
New York, NY
February 24, 2021