WhiteHorse Finance, Inc.

For the year ended December 31, 2024, we met the threshold to be an accelerated filer and did not correctly determine that fact. Based on this failure to correctly identify our filing status for 2024, we did not obtain or file an attestation report by Crowe LLP, our independent registered public accounting firm, with respect to our internal control over financial reporting in our Annual Report on Form 10-K for the year ended December 31, 2024 (“Form 10-K”) as required by Item 308(b) of Regulation S-K. After a review, our management, including our chief executive officer and chief financial officer, concluded that our disclosure controls and procedures were not effective with respect to our filing status determination. They also determined that such oversight did not evidence any generalized deficiency in our disclosure controls and procedures or any deficiency in our internal control over financial reporting. Our management has taken steps to remediate our disclosure controls and procedures as they pertain to this incident, and we do not expect any recurrence of the issue. Management has also reviewed our framework for internal control over financial reporting and does not believe that there is any deficiency in such framework. We intend to amend our Form 10-K as soon as practicable to include an attestation report of Crowe with respect to our internal control over financial reporting which was omitted from our initial filing of the Form 10-K.

With respect to the period covered by this quarterly report on Form 10-Q, we, including our chief executive officer and chief financial officer, evaluated the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Rule 13a-15(e) under the Exchange Act). Based on this evaluation, our management has concluded that there has been no change in our internal control over financial reporting (as defined in Rule 13a-15(f) under the Exchange Act) during the period covered by this quarterly report on Form 10-Q that materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.