# EDGAR Filing Document

**Accession Number:** 0002015571
**File Stem:** 0001193125-26-030392
**Filing Date:** 2026-1
**Character Count:** 15119
**Document Hash:** 3a5b813f1b2fca1a6c159c3f1e145091
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-030392.hdr.sgml**: 20260130

**ACCESSION NUMBER**: 0001193125-26-030392

**CONFORMED SUBMISSION TYPE**: N-8F/A

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260130

**DATE AS OF CHANGE**: 20260130

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** TCW Spirit Direct Lending LLC
- **CENTRAL INDEX KEY:** 0002015571

**ORGANIZATION NAME:**
- **EIN:** 991751187
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** N-8F/A
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-23967
- **FILM NUMBER:** 26580449

**BUSINESS ADDRESS:**
- **STREET 1:** 515 SOUTH FLOWER STREET
- **CITY:** LOS ANGELES
- **STATE:** CA
- **ZIP:** 90071
- **BUSINESS PHONE:** 213-244-0687

**MAIL ADDRESS:**
- **STREET 1:** 515 SOUTH FLOWER STREET
- **CITY:** LOS ANGELES
- **STATE:** CA
- **ZIP:** 90071

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| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**OMB Approval** |
| OMB Number: 3235-0157<br> Expires: January 31, 2028<br> Estimated average burden<br> hours per response: 5.2 |

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**UNITED STATES** 

**SECURITIES AND EXCHANGE COMMISSION** 

**Form N-8F/A** 

**Application for Deregistration of Certain Registered Investment Companies.** 

**<u>Instructions</u> for using Form N-8F/A** 

**This form may be filed by an investment company ("fund") that is currently registered with the Securities and Exchange Commission under the Investment Company Act of 1940 ("Act"), is seeking to deregister, and is in one of the four categories in Instruction 1 below.** 

1. To use this form, the fund must be seeking to deregister under one of the following circumstances identified in
rule 8f-1 [17 CFR 270. 8f-l]:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The fund has (i) sold substantially all of its assets to another registered fund or (ii) merged into
or consolidated with another registered fund ()"**Merger** ");

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) The fund has distributed substantially all of its assets to its shareholders and has completed, or is in the
process of, winding up its affairs ()"**Liquidation** ");

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) The fund qualifies for an exclusion from the definition of "investment company" under section
3(c)(1) or section 3(c)(7) of the Act ()"**Abandonment of Registration** "); or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) The fund has become a business development company ()"**Business Development Company** ").

2. If the fund is not eligible to use this form, refer to rule 0-2 under
the Act [17 CFR 270.0-2] for general instructions on filing an application with the Commission. Applications for deregistration pursuant to rule 0-2 must be submitted
electronically in accordance with rule 101(a)(1)(iv) of Regulation S-T [17 CFR 232.101(a)(1)(iv)] and the EDGAR Filer Manual.

3. This form and all exhibits must be submitted electronically to the Commission in accordance with rule
101(a)(1)(iv) of Regulation S-T [17 CFR 232.101(a)(1)(iv)] and the EDGAR Filer Manual.

4. Amendments to this form also must be filed electronically (*see* Instruction 3 above), and must include a
verification identical to the one that appears at the end of this form.

5. No fee is required to submit this form or any amendments.

SEC1691 (9-10) **The SEC may not conduct or sponsor, and a person is not required to respond to, a PRA** 

**collection of information unless it displays a valid OMB Control Number.** 

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6. Funds are reminded of the requirement to timely file a final Form N-SAR with the Commission. *See* rule 30b1-1 under the Act [17 CFR 270.30bl-1]; Form N-SAR [17 CFR 274.101].

**<u>SEC's Collection of Information</u>** 

An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a currently valid OMB control number. A fund that wishes to deregister and is in one of the four categories in Instruction 1 may use this form. The principal purpose of this collection of information is to enable the Commission to determine that a registered investment company has ceased to be an investment company as defined by the Act or is a business development company. The Commission estimates that the burden for completing this form will be approximately 5.2 hours per filing. Any member of the public may direct to the Commission any comments concerning the accuracy of the burden estimate of this form, and any suggestions for reducing this burden. This collection of information has been reviewed by the Office of Management and Budget in accordance with the clearance requirements of 44 U.S.C. § 3507. Responses to this collection of information will not be kept confidential.

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**I.** **General Identifying Information** 

1. Reason fund is applying to deregister (check *only one;* for descriptions, *see* Instruction 1
above):

☐ **Merger** 

☒ **Liquidation**

☐ **Abandonment of Registration**

(Note: Abandonments of Registration answer *only* questions 1 through 15, 24 and 25 of this form and complete verification at the end of the form.)

☐ **Election of status as a Business Development Company**

(Note: Business Development Companies answer *only* questions 1 through 10 of this form and complete verification at the end of the form.)

2. Name of fund: TCW Spirit Direct Lending LLC

3. Securities and Exchange Commission File No.: 811-23967

4. Is this an initial Form N-8F/A or an amendment to a previously filed Form N-8F/A?

☐ Initial Application ☒ Amendment

5. Address of Principal Executive Office (include No. & Street, City, State, Zip Code):

c/o The TCW Group, Inc., 200 Clarendon Street, 51st Floor, Boston, Massachusetts 02116

6. Name, address, and telephone number of individual the Commission staff should contact with any questions
regarding this form:

Vadim Avdeychik, Debevoise & Plimpton LLP, 66 Hudson Boulevard, New York, NY 10001

7. Name, address and telephone number of individual or entity responsible for maintenance and preservation of fund
records in accordance with rules 31a-1 and 31a-2 under the Act [17 CFR 270.31a-l, .31a-2]:

Note*: Once deregistered, a fund is still required to maintain and preserve the records described in rules 31a-l and 31a-2 for the periods specified in those rules.*

c/o The TCW Group, Inc., 200 Clarendon Street, 51st Floor, Boston, Massachusetts 02116

8. Classification of fund (check only one):

☒ Management company;

☐ Unit investment trust; or

☐ Face-amount certificate company.

9. Subclassification if the fund is a management company (check only one):

☐ Open-end ☒ Closed-end

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10. State law under which the fund was organized or formed (*e.g.*, Delaware, Massachusetts):

Delaware

11. Provide the name and address of each investment adviser of the fund (including sub-advisers) during the last five years, even if the fund's contracts with those advisers have been terminated:

TCW Asset Management Company LLC, 515 South Flower Street, Los Angeles, CA 90071

12. Provide the name and address of each principal underwriter of the fund during the last five years, even if the
fund's contracts with those underwriters have been terminated: N/A

13. If the fund is a unit investment trust ("UIT") provide: N/A

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Depositor's name(s) and addressees):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Trustee's name(s) and address(es):

14. Is there a UIT registered under the Act that served as a vehicle for investment in the fund (*e.g.*, an
insurance company separate account)?

☐ Yes ☒ No

If Yes, for each UIT state:

Name(s):

File No.: 811-________

Business Address:

15. (a) Did the fund obtain approval from the board of directors concerning the decision to engage in a Merger,
Liquidation or Abandonment of Registration?

☒ Yes ☐ No

If Yes, state the date on which the board vote took place: September 25, 2025.

If No, explain:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Did the fund obtain approval from the shareholders concerning the decision to engage in a Merger, Liquidation
or Abandonment of Registration?

☐ Yes ☒ No

If Yes, state the date on which the shareholder vote took place:

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| If No, explain: | Neither the Delaware state law nor the Fund's Amended and Restated Limited Liability Company Agreement requires the Fund to obtain the approval of unitholders with respect to a dissolution. See exhibit (a)(2) to the Fund's N-2 Registration Statement, filed with the Securities and Exchange Commission on April 30, 2024. |

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**II.** **Distributions to Shareholders** 

16. Has the fund distributed any assets to its shareholders in connection with the Merger or Liquidation?

☒ Yes ☐ No

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) If Yes, list the date(s) on which the fund made those distributions: September 30, 2025, and on
December 29, 2025, subsequent to its original N-8F filing, the Fund made a final distribution of $4.5 million in cash.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Were the distributions made on the basis of net assets?

☒ Yes ☐ No

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) Were the distributions made *pro rata* based on share ownership?

☒ Yes ☐ No

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) If No to (b) or (c) above, describe the method of distributions to shareholders. For Mergers, provide the
exchange ratio(s) used and explain how it was calculated:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) *Liquidations only:* 

Were any distributions to shareholders made in kind?

☐ Yes ☒ No

If Yes, indicate the percentage of fund shares owned by affiliates, or any other affiliation of shareholders:

17. *Closed-end funds only*:

Has the fund issued senior securities?

☐ Yes ☒ No

If Yes, describe the method of calculating payments to senior securityholders and distributions to other shareholders:

18. Has the fund distributed  ***all*** of its assets to the fund's shareholders?

☒ Yes ☐ No

If No,

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) How many shareholders does the fund have as of the date this form is filed?

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Describe the relationship of each remaining shareholder to the fund:

19. Are there any shareholders who have not yet received distributions in complete liquidation of their interests?

☐ Yes ☒ No

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If Yes, describe briefly the plans (if any) for distributing to, or preserving the interests of, those shareholders:

**III.** **Assets and Liabilities** 

20. Does the fund have any assets as of the date this form is filed?

*(See question 18 above)* 

☐ Yes ☒ No

If Yes,

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Describe the type and amount of each asset retained by the fund as of the date this form is filed:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Why has the fund retained the remaining assets?

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) Will the remaining assets be invested in securities?

☐ Yes ☐ No

21. Does the fund have any outstanding debts (other than face-amount certificates if the fund is a face-amount
certificate company) or any other liabilities?

☒ Yes ☐ No

If Yes,

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Describe the type and amount of each debt or other liability:

The Fund's "other liabilities" include custody fees, filing fees, and professional fees, for a total of approximately $25,000.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) How does the fund intend to pay these outstanding debts or other liabilities?

The Fund will pay for the liabilities identified in Question 21(a) with the cash it has retained to satisfy the expected liabilities.

**IV. Information About Event(s) Leading to Request For Deregistration** 

22. (a) List the expenses incurred in connection with the Merger or Liquidation:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) Legal expenses: Approximately $35,000.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) Accounting expenses:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) Other expenses (list and identify separately): Approximately $300 of filing fees.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iv) Total expenses (sum of lines (i)-(iii) above): Approximately $35,300 of total expenses.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) How were those expenses allocated?

Expenses incurred in connection with the liquidation were allocated to and paid by the Advisor.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) Who paid those expenses?

Expenses incurred in connection with the liquidation were paid by Advisor.

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) How did the fund pay for unamortized expenses (if any)? N/A

23. Has the fund previously filed an application for an order of the Commission regarding the Merger or
Liquidation?

☐ Yes ☒ No

If Yes, cite the release numbers of the Commission's notice and order or, if no notice or order has been issued, the file number and date the application was filed:

**V.** **Conclusion of Fund Business** 

24. Is the fund a party to any litigation or administrative proceeding?

☐ Yes ☒ No

If Yes, describe the nature of any litigation or proceeding and the position taken by the fund in that litigation:

25. Is the fund now engaged, or intending to engage, in any business activities other than those necessary for
winding up its affairs?

☐ Yes ☒ No

If Yes, describe the nature and extent of those activities:

**VI.** **Mergers Only** 

26. (a) State the name of the fund surviving the Merger:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) State the Investment Company Act file number of the fund surviving the Merger: 811-________

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) If the merger or reorganization agreement has been filed with the Commission, state the file number(s), form type used and date the agreement was filed:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) If the merger or reorganization agreement has ***not*** been filed with the Commission, provide a copy of the agreement as an exhibit to this form.

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**VERIFICATION** 

The undersigned states that (i) he or she has executed this Form N-8F/A application for an order under section 8(f) of the Investment Company Act of 1940 on behalf of **TCW Spirit Direct Lending LLC,** (ii) he or she is the Chief Financial Officer and Treasurer of **TCW Spirit Direct Lending LLC,** and (iii) all actions by shareholders, directors, and any other body necessary to authorize the undersigned to execute and file this Form N-8F/A application have been taken. The undersigned also states that the facts set forth in this Form N-8F/A application are true to the best of his or her knowledge, information, and belief.

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| (Signature) |
| /s/ Andrew Kim |

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