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    <submissionType>24F-2NT</submissionType>
    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
      <filer>
        <issuerCredentials>
          <!--Field: Pseudo-Tag; ID: Name; Data: Flat Rock Enhanced Income Fund-->
          <cik>0001925779</cik>
          <ccc>XXXXXXXX</ccc>
        </issuerCredentials>
      </filer>
      <flags>
        <overrideInternetFlag>false</overrideInternetFlag>
        <confirmingCopyFlag>false</confirmingCopyFlag>
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      <investmentCompanyType>N-2</investmentCompanyType>
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    <annualFilings>
      <annualFilingInfo>
        <item1>
          <nameOfIssuer>Flat Rock Enhanced Income Fund</nameOfIssuer>
          <addressOfIssuer>
            <street1>680 S Cache Street</street1>
            <street2>Suite 100</street2>
            <city>Jackson</city>
            <state>WY</state>
            <country>X1</country>
            <zipCode>83001</zipCode>
          </addressOfIssuer>
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          <reportClassName>
            <rptIncludeAllFlag>true</rptIncludeAllFlag>
          </reportClassName>
        </item2>
        <item3>
          <investmentCompActFileNo>811-23798</investmentCompActFileNo>
          <securitiesActFileNumbers>
            <securitiesActFileNo>
              <fileNumber>333-264791</fileNumber>
            </securitiesActFileNo>
          </securitiesActFileNumbers>
        </item3>
        <item4>
          <lastDayOfFiscalYear>12/31/2023</lastDayOfFiscalYear>
        </item4>
        <item5>
          <aggregateSalePriceOfSecuritiesSold>172151630.00</aggregateSalePriceOfSecuritiesSold>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>938871.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>0.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>
          <totalAvailableRedemptionCredits>938871.00</totalAvailableRedemptionCredits>
          <netSales>171212759.00</netSales>
          <redemptionCreditsAvailableForUseInFutureYears>0.00</redemptionCreditsAvailableForUseInFutureYears>
          <multiplierForDeterminingRegistrationFee>0.000147600</multiplierForDeterminingRegistrationFee>
          <registrationFeeDue>25271.00</registrationFeeDue>
        </item5>
        <item7>
          <interestDue>0.00</interestDue>
        </item7>
        <item8>
          <totalOfRegistrationFeePlusAnyInterestDue>25271.00</totalOfRegistrationFeePlusAnyInterestDue>
        </item8>
        <signature>
          <signature>/s/ Robert K. Grunewald</signature>
          <nameAndTitle>Robert K. Grunewald, Chief Executive Officer</nameAndTitle>
          <signatureDate>03/14/2024</signatureDate>
        </signature>
      </annualFilingInfo>
    </annualFilings>
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