Company: TWO-PC
Filing Date: 2025-04-02
Form Type: DEF 14A
Source: 0001465740-25-000090
Chunk: 68

Company: TWO HARBORS INVESTMENT CORP.
Filing Date: 2025-04-02
Form: DEF 14A
Chunk 68
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#### Use of Audit Committee Report
In accordance with and to the extent permitted by applicable law or regulation, the information contained in the foregoing Report of the Audit Committee is not “soliciting material,” is not deemed to be “filed” with the SEC, and is not to be incorporated by reference into any future filing under the Securities Act of 1933, as amended, or under the Exchange Act.

#### Auditor Fees
We retained Ernst & Young LLP to audit our consolidated financial statements for the year ended December 31, 2024. We also retained Ernst & Young LLP, as well as other accounting and consulting firms, to provide various other services in 2024.

The table below presents the aggregate fees billed to us for professional services performed by Ernst & Young LLP for the years ended December 31, 2024 and 2023:

|                                 |     | Year Ended   
 December 31, |      2024 |         |     |   |      2023 |        |
|:--------------------------------|:----|:-------------|----------:|--------:|:----|:--|----------:|-------:|
| Audit fees (1)                  |     | $            | 1,785,930 |         |     | $ | 1,715,530 |        |
| Audit-related fees (2)          |     |              |           | 151,100 |     |   |           | 51,100 |
| Tax fees (3)                    |     |              |   417,631 |         |     |   |   425,370 |        |
| All other fees                  |     |              |           |       — |     |   |           |      — |
| Total principal accountant fees |     | $            | 2,354,661 |         |     | $ | 2,192,000 |        |

(1) Audit fees pertain to the audit of our annual Consolidated Financial Statements, including review of the interim financial statements contained in our Quarterly Reports on Form 10-Q, comfort letters to underwriters in connection with our registration statements and common stock offerings, attest services, consents to the incorporation of the EY audit report in publicly filed documents and assistance with and review of documents filed with the SEC.

(2) Audit-related fees pertain to assurance and related services that are traditionally performed by the principal accountant, including accounting consultations and audits in connection with proposed or consummated acquisitions, internal control reviews and