Exhibit 99.3
Report of Independent Registered Public Accounting Firm on Supplemental Information
To the Stockholders and Board of Directors
Solar Capital Ltd.:
We have audited and reported separately herein on the consolidatedfinancial statements of Solar Capital Ltd. (and subsidiaries)(the Company) as of December 31, 2019 and 2018 and for each of the years in the three-year period ended December 31, 2019, and our report dated February 20, 2020 expressed an unqualified opinion on those financial statements.
We have also previously audited, in accordance with the standards of the PCAOB, the consolidated balance sheets of the Company, including consolidated schedules of investments, as of December 31, 2017, 2016, 2015, 2014, 2013, 2012, 2011, and 2010, and the related consolidated statements of operations, changes in net assets, and cash flows for the years ended December 31, 2016, 2015, 2014, 2013, 2012, 2011, and 2010 (none of which is presented herein), and we expressed unqualified opinions on these consolidated financial statements.
The senior securities table included in Part II, Item 7 of the Annual Report on Form10-K of the Company for the year ended December 31, 2019, under the caption “Senior Securities” (the Senior Securities Table) has been subjected to audit procedures performed in conjunction with the audit of the Company’s consolidated financial statements. The Senior Securities Table is the responsibility of the Company’s management. Our audit procedures included determining whether the Senior Securities Table reconciles to the respective consolidatedfinancial statements or the underlying accounting and other records, as applicable, and performing procedures to test the completeness and accuracy of the information presented in the Senior Securities Table. In forming our opinion on the Senior Securities Table, we evaluated whether the Senior Securities Table, including its form and content, is presented in conformity with the instructions to FormN-2. In our opinion, the Senior Securities Table is fairly stated, in all material respects, in relation to the respective consolidated financial statements as a whole.
/s/ KPMG LLP
New York, New York
February 20, 2020