Exhibit (n)(4)
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the Stockholders and Board of Directors
of Fifth Street Finance Corp.:
We have audited the consolidated financial statements of Fifth Street Finance Corp. ( the “Company”) as of September 30, 2014 and 2013 and for each of the three years in the period ended September 30, 2014 referred to in our report dated November 28, 2014 appearing in the prospectus supplement attached to the registration statement on Form N-2. We have also previously audited the consolidated financial statements of the Company as of and for the years ended September 30, 2012 and 2011 (not presented herein) appearing under Item 8 of the Company’s 2012 and 2011, Annual Reports on Form 10-K, respectively, and we expressed an unqualified opinion on those consolidated financial statements. In our opinion, the senior securities table of Fifth Street Finance Corp. for each of the years ended September 30, 2014, 2013, 2012 and 2011 appearing on page S-52 of the prospectus supplement attached to the registration statement on Form N-2 presents fairly, in all material respects, the information set forth therein when read in conjunction with the related consolidated financial statements.
/s/ PricewaterhouseCoopers LLP
New York, New York
November 28, 2014