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        <name>BALBOA BAY LOAN FUNDING 2023-1 LTD</name>
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        <name>WestStar Tranche A FRN 2030</name>
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        <name>Aruba Investments Holdings LLC</name>
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        <name>SCIH SALT HOLDINGS INC</name>
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        <name>DEXKO GLOBAL INC</name>
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        <name>First Eagle Holdings Inc-f/k/a Arnhold and S. Bleicroeder Holdings Inc</name>
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        <name>HILCORP ENERGY I LP / HILCORP FINANCE CO</name>
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        <name>Arctic Canadian Diamond Company Ltd</name>
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        <name>ARCTIC CMN</name>
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        <name>Specialty Steel Holdings Inc</name>
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        <title>Specialty Steel Holdings Inc</title>
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        <name>Dynamo Us Bidco Inc.</name>
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        <title>DYNAMO US BIDCO INC</title>
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    <signature>
      <ncom:dateSigned>2026-09-22</ncom:dateSigned>
      <ncom:nameOfApplicant>Polen Credit Opportunities Fund</ncom:nameOfApplicant>
      <ncom:signature>Christine S. Catanzaro</ncom:signature>
      <ncom:signerName>Christine S. Catanzaro</ncom:signerName>
      <ncom:title>Treasurer and Chief Financial Officer</ncom:title>
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  <documents>XXXX</documents>
</edgarSubmission>
