EX-99.(N)(2) 4 d669551dex99n2.htm REPORT OF ERNST & YOUNG LLP WITH RESPECT TO THE "SENIOR SECURITIES" TABLE Report of Ernst & Young LLP with respect to the "Senior Securities" table

Report of Independent Registered Public Accounting Firm

To the Board of Directors and Shareholders of CM Finance Inc

We have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States), the consolidated statements of assets and liabilities of CM Finance Inc and subsidiaries (the “Company”), including the consolidated schedules of investments, as of June 30, 2017 and 2016, and the related consolidated statements of operations, changes in net assets and cash flows for each of the three years in the period ended June 30, 2017, and have issued an unqualified opinion thereon dated September 6, 2017 (included elsewhere in the Registration Statement and related Prospectus). The senior securities table is presented for purposes of additional analysis and is not a required part of the consolidated financial statements. Such information has been subjected to the auditing procedures applied in our audits of the consolidated financial statements and in our opinion, is fairly stated in all material respects in relation to the consolidated financial statements taken as a whole.


New York, New York    

October 18, 2017