# EDGAR Filing Document

**Accession Number:** 0001944831
**File Stem:** 0001628280-26-035523
**Filing Date:** 2026-5
**Character Count:** 7289
**Document Hash:** 7e3c9c141613e3f8ced1823ad29179d7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001628280-26-035523.hdr.sgml**: 20260515

**ACCESSION NUMBER**: 0001628280-26-035523

**CONFORMED SUBMISSION TYPE**: SC TO-I/A

**PUBLIC DOCUMENT COUNT**: 11

**FILED AS OF DATE**: 20260515

**DATE AS OF CHANGE**: 20260515

**SUBJECT COMPANY**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Willow Tree Capital Corp
- **CENTRAL INDEX KEY:** 0001944831

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

**FILING VALUES:**
- **FORM TYPE:** SC TO-I/A
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 005-94752
- **FILM NUMBER:** 26986330

**BUSINESS ADDRESS:**
- **STREET 1:** 450 PARK AVENUE
- **STREET 2:** 29TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022
- **BUSINESS PHONE:** (212) 218-1099

**MAIL ADDRESS:**
- **STREET 1:** 450 PARK AVENUE
- **STREET 2:** 29TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022
**FILED BY**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Willow Tree Capital Corp
- **CENTRAL INDEX KEY:** 0001944831

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

**FILING VALUES:**
- **FORM TYPE:** SC TO-I/A

**BUSINESS ADDRESS:**
- **STREET 1:** 450 PARK AVENUE
- **STREET 2:** 29TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022
- **BUSINESS PHONE:** (212) 218-1099

**MAIL ADDRESS:**
- **STREET 1:** 450 PARK AVENUE
- **STREET 2:** 29TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**WASHINGTON, D.C. 20549**

**SCHEDULE TO**

**(Rule 13e-4)**

**TENDER OFFER STATEMENT UNDER SECTION 14(D)(1) OR 13(E)(1) OF THE SECURITIES EXCHANGE ACT OF 1934**

**(Amendment No. 1)**

**Willow Tree Capital Corporation**

**(Name of Issuer)**

**Willow Tree Capital Corporation**

**(Name of Person(s) Filing Statement)**

**Common Shares of Beneficial Interest (Title of Class of Securities)**

**N/A**

 **(CUSIP Number of class of securities)**

**Timothy Lower**

**President and Chief Executive Officer**

**Willow Tree Capital Corporation**

**450 Park Avenue, 29**<sup>th</sup> **Floor**

**New York, NY 10022**

**(212) 218-1090**

 **(Name, Address and Telephone No. of Person Authorized to Receive Notices and Communications on Behalf of the Person(s) Filing Statement)**

***With a copy to:***

**Dwaune L. Dupree, Esq.**

**Stephani M. Hildebrandt, Esq.**

**Eversheds Sutherland (US) LLP**

**700 6th Street, N.W.**

**Washington, DC 20001**

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| | | |
|:---|:---|:---|
| ☐ | Check the box if the filing relates solely to preliminary communications made before commencement of a tender offer. | Check the box if the filing relates solely to preliminary communications made before commencement of a tender offer. |
| Check the appropriate boxes below to designate any transactions to which the statement relates: | Check the appropriate boxes below to designate any transactions to which the statement relates: | Check the appropriate boxes below to designate any transactions to which the statement relates: |
| | □ | third-party tender offer subject to Rule 14d-1. |
| | ⌧ | issues tender offer subject to Rule 13e-4 |
| | □ | going private transaction subject to Rule 13e-3 |
| | □ | amendment to Schedule 13D under Rule 13d-2. |
| Check the following box if the filing is a final amendment reporting the results of the tender offer: ⌧ | Check the following box if the filing is a final amendment reporting the results of the tender offer: ⌧ | Check the following box if the filing is a final amendment reporting the results of the tender offer: ⌧ |

---

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**FINAL AMENDMENT TO TENDER OFFER STATEMENT**

This Amendment No. 1 supplements and amends the Tender Offer Statement on Schedule TO filed with the Securities and Exchange Commission on March 26, 2026 by Willow Tree Capital Corporation (the "***Company***") in connection with the offer by the Company to purchase up to the number of shares (the "***Shares***") of its issued and outstanding common stock, par value $0.01 per share ("***Common Stock***") that can be purchased with approximately $19,378,783 (the "***Offering Amount***") at a price equal to the net asset value per Share, as of April 30, 2026. The Offering Amount represents the value of 5.00% of the aggregate number of the Company's Shares outstanding as of December 31, 2025.

The tender offer was made upon and subject to the terms and conditions set forth in the Offer to Purchase, dated March 26, 2026, and the related Letter of Transmittal (together the "***Offer***"). The Offer expired at 11:59 p.m., Eastern Time, on April 28, 2026 and no Shares were validly tendered pursuant to the Offer as of such date.

**ITEM 12. EXHIBITS.**

EX-FILING FEES Calculation of Filing Fees Table

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**SIGNATURE**

After due inquiry and to the best of my knowledge and belief, I certify that the information set forth in this statement is true, complete and correct.

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| | | |
|:---|:---|:---|
| | **WILLOW TREE CAPITAL CORPORATION** | **WILLOW TREE CAPITAL CORPORATION** |
| Date: May 15, 2026 | By: | /s/ Timothy Lower |
|  | Name: <br>Title: | Timothy Lower<br>President and Chief Executive Officer |

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## Ex-Filing

?xml version='1.0' encoding='ASCII'? EX-FILING FEES

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Calculation of Filing Fee Tables** <br>

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| | | | |
|:---|:---|:---|:---|
| | | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Transaction Valuation**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Amount of Filing Fee**  |
| Fees to be Paid |  |  |  |
| Fees Previously Paid | 1 | $19378783.44 | $2676.21 |
|  | Total Transaction Valuation: | $19378783.44  |  |
|  | Total Fees Due for Filing: |  | $2676.21  |
|  | Total Fees Previously Paid:  |  | $2676.21  |
|  | Total Fee Offsets:  |  | $0.00  |
|  | Net Fee Due:  |  | $0.00  |

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Offering Note** <br>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <sup>1</sup> a. Calculated solely for purposes of determining the amount of the filing fee. This amount is based upon the offer to purchase up to 1,202,904 shares of common stock, par value $0.01 per share, of Willow Tree Capital Corporation (the "Company") at a price equal to $16.11 per share, which represents the Company's net asset value per share as of December 31, 2025. b. Calculated at $138.10 per $1,000,000.00 of the Transaction Valuation in accordance with Rule 0- 11 under the Securities Exchange Act of 1934, as amended.

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| Fee Offset Claims |
| Fee Offset Sources |

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