SEC comment letter
Filing comparison
Blackstone Secured Lending Fund responded to SEC staff comments on fair value
Letter dated 2025-12-04; published on EDGAR 2026-08-27 — the SEC releases comment letters only after the review closes.
Please revise accordingly. Response: The Fund hereby confirms that it will make the requested change in future filings. 6. Disclosure in “Note 3 — Agreements and Related Party Transactions — Administration Agreement” on pages 187 – 188 states, “The Administrator has elected to forgo any reimbursement for rent and other occupancy costs for the years ended December 31, 2023, 2022 and 2021.” Disclosure in “Item 7…
Evidence
- Cited sections
- Item 7 2. The disclosure under “Net Realized Gain (Loss)” on, page 124
- Direction
- company to staff
- Letter dated
- 2025-12-04
- Published on edgar
- 2026-08-27
- Reviewing
- Blackstone Secured Lending Fund (File No. 814-01299) Annual Report on Form 10-K for the year ended December 31, 2023 Dear Ms. Hamilton: On behalf of Blackstone
- Source
- Company response to SEC staff (CORRESP)
- Topics
- Fair value, MD&A
- Why
- SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.