WhiteHorse Finance (WHF) Proxy Filing summary

Executive summary

• Amendment updates audit fee disclosures for the year ended December 31, 2024, reflecting additional attestation services related to internal control over financial reporting.

• No other changes to the proxy statement or matters to be considered at the 2025 Annual Meeting.

• Stockholders are encouraged to vote via the Internet to save time and costs.

Voting matters and shareholder proposals

• Board unanimously recommends voting FOR the ratification of Crowe LLP as independent registered public accounting firm for fiscal year ending December 31, 2025.

• No new proposals or changes to existing matters for the 2025 Annual Meeting.

Audit committee and external auditor matters

• Audit fees for 2024 were $565,000, up from $470,000 in 2023, due to additional attestation services.

• Audit-related fees were $30,000 in 2024 and $595,000 in 2023.

• No tax fees were billed for 2024 or 2023.

• All other fees were $70,000 in 2024 and $540,000 in 2023.

• Crowe LLP is recommended for ratification as the independent auditor for 2025.