Company: PRIF-PJ
Filing Date: 2025-10-20
Form Type: SC TO-I/A
Source: 0001554625-25-000083
Chunk: 1

Company: Priority Income Fund, Inc.
Filing Date: 2025-10-20
Form: SC TO-I/A
Chunk 1
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Check the box if the filing is a final amendment reporting the results of the tender offer. |

If applicable, check the appropriate box(es) below to designate the appropriate rule provision(s) relied upon:

| o |     | Rule 13e-4(i) (Cross-Border Issuer Tender Offer)      |
| o |     | Rule 14d-1(d) (Cross-Border Third-Party Tender Offer) |

#### AMENDMENT NO. 2

### SCHEDULE TO
This Amendment No. 2 amends and supplements the Tender Offer Statement on Schedule TO originally filed with the U.S. Securities and Exchange Commission (the “Commission”) on June 20, 2025, as amended by Amendment No. 1 ("Amendment No. 1") thereto, filed with the Commission on August 15, 2025 (the “Schedule TO”) by Priority Income Fund, Inc., an externally managed, non-diversified, closed-end management investment company incorporated in the State of Maryland (the “Company”), relating to the offer by the Company to purchase up to 1,516,379 shares of its issued and outstanding common stock, par value $0.01 per share (the “Shares”) (which amount represents 2.5% of the number of shares outstanding at the close of business on the last day of the prior fiscal year ended June 30, 2024). The offer was made upon the terms and subject to the conditions set forth in the Offer to Purchase and the related Letter of Transmittal (which, together with any amendments or supplements hereto or thereto, collectively constituted the “Offer”), and expired at 4:00 p.m., Eastern Time, on July 31, 2025.

In Amendment No. 1, the Company reported a total of 3,552,367 Shares were validly tendered and not withdrawn as of such date, an amount that exceeded the maximum number of Shares the Company offered to purchase pursuant to the Offer. In accordance with the terms of the Offer, the Company purchased 1,516,379 Shares, of which 973 Shares were first purchased from beneficial holders of less than 100 Shares and the remainder were purchased on a pro rata basis from the requests for repurchase received by the Company that were validly tendered and not withdrawn, at a price equal to $6.09 per Share, for an aggregate purchase price of approximately $9,234,745. The purchase price per Share was