# EDGAR Filing Document

**Accession Number:** 0001551901
**File Stem:** 0001104659-25-074567
**Filing Date:** 2025-8
**Character Count:** 2694
**Document Hash:** 25cf84f63f49e51d2159cce4c6e5e989
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-074567.hdr.sgml**: 20250922

**ACCESSION NUMBER**: 0001104659-25-074567

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250806

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Stellus Capital Investment Corp
- **CENTRAL INDEX KEY:** 0001551901

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **STATE OF INCORPORATION:** MD
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 4400 POST OAK PARKWAY
- **STREET 2:** SUITE 2200
- **CITY:** HOUSTON
- **STATE:** TX
- **ZIP:** 77027
- **BUSINESS PHONE:** (713) 292-5400

**MAIL ADDRESS:**
- **STREET 1:** 4400 POST OAK PARKWAY
- **STREET 2:** SUITE 2200
- **CITY:** HOUSTON
- **STATE:** TX
- **ZIP:** 77027

**Eversheds Sutherland (US) LLP**<br> 700 Sixth Street, NW, Suite 700<br> Washington, DC 20001-3980<br>D: +1 202.383.0176<br> F: +1 202.637.3593<br>stephanihildebrandt@eversheds-sutherland.com<br>

August 6, 2025

Christopher R. Bellacicco, Senior Counsel

Ken Ellington, Staff Accountant

Securities and Exchange Commission

Division of Investment Management

100 F Street NE

Washington, DC 20549

Re: Stellus Capital Investment Corporation

**Registration Statement on Form N-2**

Dear Messrs. Bellacicco and Ellington:

On behalf of Stellus Capital Investment Corporation (the "Company"), set forth below are the Company's responses to the oral comment provided by the staff of the Division of Investment Management (the "Staff") of the Securities and Exchange Commission (the "SEC") on August 5, 2025 regarding the Company's amended registration statement on Form N-2 (as amended, the "Registration Statement"), including the preliminary prospectus contained therein (the "Prospectus"), which was filed on August 4, 2025. The Staff's comment is set forth below and is followed by the Company's response. Capitalized terms used but not defined herein have the meanings ascribed to such terms in the Registration Statement.

**Form 10-K**

&nbsp;&nbsp;&nbsp;&nbsp;1. In response to Accounting Comment No. 3, please confirm that there is
no impact on the Company's liquidity to cover the unfunded commitments.

**Response: The Company respectfully confirms that there is no impact on the Company's liquidity to cover the unfunded commitments.**

**\* \* \***

If you have any questions or additional comments concerning the foregoing, please contact me at (202) 383-0845.

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| |
|:---|
| Sincerely, |
| /s/Stephani M. Hildebrandt |
| Stephani M. Hildebrandt |

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cc: Robert T. Ladd, Stellus Capital Investment Corporation Todd Huskinson, Stellus Capital Investment Corporation