SEC Info - Great Elm Capital Corp. - ‘N-2MEF’ on 4/9/24

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Great Elm Capital Corp. – ‘N-2MEF’ on 4/9/24 – ‘EX-99.(N)(1)’

On: Tuesday, 4/9/24, at 4:39pm ET · Effective: 4/9/24 · Accession #: 1133228-24-3461 · File #s: 333-277557, 333-278579

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 4/09/24  Great Elm Capital Corp.           N-2MEF      4/09/24   14:305K                                   Broadridge Fin’l… Inc/FA

Registration Statement to Add Securities to a Prior Form N-2 Registration — Rule 462(b) — ICA’40

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: N-2MEF      Great Elm Capital Corp - N-2MEF                     HTML     47K 
 5: EX-FILING FEES  Calculation of Filing Fee Table                 HTML     11K 
 2: EX-99.(L)(1)  Opinion of Jones Day                              HTML     16K 
 3: EX-99.(L)(2)  Opinion of Venable LLP                            HTML     15K 
 4: EX-99.(N)(1)  Consent of Deloitte & Touche LLP, Registered      HTML      7K 
                Independent Accounting Firm                                      
10: R1          N-2                                                 HTML     67K 
11: XML         IDEA XML File -- Filing Summary                      XML     13K 
14: XML         XBRL Instance -- gecc-html7718_n2mef_htm             XML     24K 
 6: EX-101.DEF  XBRL Definitions -- gecc-20240409_def                XML     12K 
 7: EX-101.LAB  XBRL Labels -- gecc-20240409_lab                     XML     10K 
 8: EX-101.PRE  XBRL Presentations -- gecc-20240409_pre              XML     10K 
 9: EX-101.SCH  XBRL Schema -- gecc-20240409                         XSD     12K 
12: JSON        XBRL Instance as JSON Data -- MetaLinks               82±    88K 
13: ZIP         XBRL Zipped Folder -- 0001133228-24-003461-xbrl      Zip     26K

‘EX-99.(N)(1)’ — Consent of Deloitte & Touche LLP, Registered Independent Accounting Firm

This Exhibit is an HTML Document rendered as filed. [ Alternative Formats ]

Exhibit (n)(1)

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in this Registration Statement on Form N-2 of our report dated February 29, 2024, relating to the financial statements and financial highlights of Great Elm Capital Corp. appearing in the Annual Report on Form 10-K of Great Elm Capital Corp. for the year ended December 31, 2023, and to the references to us under the headings “Financial Highlights”, “Senior Securities” and “Independent Registered Public Accounting Firm” in Amendment No. 2 to the Registration Statement on Form N-2 (No. 333-277557) incorporated by reference in this Registration Statement.

/s/ Deloitte & Touche LLP

Boston, MA

April 9, 2024

Dates Referenced Herein and Documents Incorporated by Reference

This ‘N-2MEF’ Filing	Date	Other Filings

Filed on / Effective on:	4/9/24	497, N-2/A
	2/29/24	10-K, 8-K, N-2
	12/31/23	10-K
		List all Filings

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