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      <isMaterialChange>N</isMaterialChange>
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        <isFundSecuritiesLending>N</isFundSecuritiesLending>
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        <paymentToAgentManagerType>N/A</paymentToAgentManagerType>
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        <isExpenseReducedOrWaived>Y</isExpenseReducedOrWaived>
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        <isExpenseWaivedRecoupable>N</isExpenseWaivedRecoupable>
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        <principalAggregatePurchase>0.00</principalAggregatePurchase>
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        <isSwingPricing>N</isSwingPricing>
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    <signature registrantSignedName="SOUND SHORE FUND INC" signedDate="2026-02-27" signature="Charles S. Todd" title="Treasurer "/>
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