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 March 13, 2024 relating to the consolidated financial statements, consolidated financial highlights and related notes of Portman Ridge Finance Corporation appearing in the Annual Report on Form 10-K of Portman Ridge Finance Corporation for the year ended December 31, 2023. We also consent to the reference to us under the heading Experts in such Registration Statement.
/s/ Deloitte & Touche LLP
New York, New York
November 25, 2024