# EDGAR Filing Document

**Accession Number:** 0000764157
**File Stem:** 0000764157-26-000015
**Filing Date:** 2026-2
**Character Count:** 90755
**Document Hash:** 3500f94b15e577b563776a93f151dd86
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000764157-26-000015.hdr.sgml**: 20260226

**ACCESSION NUMBER**: 0000764157-26-000015

**CONFORMED SUBMISSION TYPE**: N-CSR

**PUBLIC DOCUMENT COUNT**: 23

**CONFORMED PERIOD OF REPORT**: 20251231

**FILED AS OF DATE**: 20260226

**DATE AS OF CHANGE**: 20260226

**EFFECTIVENESS DATE**: 20260226

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SOUND SHORE FUND INC
- **CENTRAL INDEX KEY:** 0000764157

**ORGANIZATION NAME:**
- **EIN:** 061332926
- **STATE OF INCORPORATION:** MD
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** N-CSR
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-04244
- **FILM NUMBER:** 26682571

**BUSINESS ADDRESS:**
- **STREET 1:** THREE CANAL PLAZA, SUITE 600
- **CITY:** PORTLAND
- **STATE:** ME
- **ZIP:** 04101
- **BUSINESS PHONE:** 207.347.2000

**MAIL ADDRESS:**
- **STREET 1:** THREE CANAL PLAZA, SUITE 600
- **CITY:** PORTLAND
- **STATE:** ME
- **ZIP:** 04101

## Series and Classes Contracts Data

### Sound Shore Fund, Inc. (Series ID: S000004519)

| Class ID   | Class Name          | Ticker Symbol   |
|:---|:---|:---|
| C000012417 | Investor Class      | SSHFX           |
| C000135035 | Institutional Class | SSHVX           |

?xml version='1.0' encoding='ASCII'?

```
<pre style="mso-style-link: "HTML Preformatted Char";font-size: 10.0pt;font-family: "Arial Unicode MS",sans-serif;text-align: center;margin-left: 0in;margin-right: 0in;margin-top: 0in;margin-bottom: .0001pt"><span style="font-family: "Times New Roman",serif;display: inline;"> </span></pre>
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<pre style="mso-style-link: "HTML Preformatted Char";font-size: 10.0pt;font-family: "Arial Unicode MS",sans-serif;text-align: center;margin-left: 0in;margin-right: 0in;margin-top: 0in;margin-bottom: .0001pt"><span style="font-family: "Times New Roman",serif;display: inline;"> </span></pre>
```

```
<pre style="mso-style-link: "HTML Preformatted Char";font-size: 10.0pt;font-family: "Arial Unicode MS",sans-serif;text-align: center;margin-left: 0in;margin-right: 0in;margin-top: 0in;margin-bottom: .0001pt"><span style="font-family: "Times New Roman",serif;display: inline;">UNITED STATES</span></pre>
```

```
<pre style="mso-style-link: "HTML Preformatted Char";font-size: 10.0pt;font-family: "Arial Unicode MS",sans-serif;text-align: center;margin-left: 0in;margin-right: 0in;margin-top: 0in;margin-bottom: .0001pt"><span style="font-family: "Times New Roman",serif;display: inline;">SECURITIES AND EXCHANGE COMMISSION</span></pre>
```

```
<pre style="mso-style-link: "HTML Preformatted Char";font-size: 10.0pt;font-family: "Arial Unicode MS",sans-serif;text-align: center;margin-left: 0in;margin-right: 0in;margin-top: 0in;margin-bottom: .0001pt"><span style="font-family: "Times New Roman",serif;display: inline;">WASHINGTON, D.C. 20549</span></pre>
```

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<pre style="mso-style-link: "HTML Preformatted Char";font-size: 10.0pt;font-family: "Arial Unicode MS",sans-serif;text-align: center;margin-left: 0in;margin-right: 0in;margin-top: 0in;margin-bottom: .0001pt"><span style="font-family: "Times New Roman",serif;display: inline;"> </span></pre>
```

FORM N-CSR

CERTIFIED SHAREHOLDER REPORT OF REGISTERED MANAGEMENT

# INVESTMENT COMPANIES

```
<pre style="mso-style-link: "HTML Preformatted Char";font-size: 10.0pt;font-family: "Arial Unicode MS",sans-serif;text-align: center;margin-left: 0in;margin-right: 0in;margin-top: 0in;margin-bottom: .0001pt"><span style="font-family: "Times New Roman",serif;display: inline;"> </span></pre>
```

```
<pre style="mso-style-link: "HTML Preformatted Char";font-size: 10.0pt;font-family: "Arial Unicode MS",sans-serif;text-align: center;margin-left: 0in;margin-right: 0in;margin-top: 0in;margin-bottom: .0001pt"><span style="font-family: "Times New Roman",serif;display: inline;">Investment Company Act file number 811-04244</span></pre>
```

# SOUND SHORE FUND, INC.
190 Middle Street, Suite 101

Portland, Maine 04101

John P. DeGulis, President

8 Sound Shore Drive

Greenwich, Connecticut 06830

```
<pre style="mso-style-link: "HTML Preformatted Char";font-size: 10.0pt;font-family: "Arial Unicode MS",sans-serif;text-align: center;margin-left: 0in;margin-right: 0in;margin-top: 0in;margin-bottom: .0001pt"><span style="font-family: "Times New Roman",serif;display: inline;">Date of fiscal year end: December 31</span></pre>
```

```
<pre style="mso-style-link: "HTML Preformatted Char";font-size: 10.0pt;font-family: "Arial Unicode MS",sans-serif;text-align: center;margin-left: 0in;margin-right: 0in;margin-top: 0in;margin-bottom: .0001pt"><span style="font-family: "Times New Roman",serif;display: inline;"> </span></pre>
```

```
<pre style="mso-style-link: "HTML Preformatted Char";font-size: 10.0pt;font-family: "Arial Unicode MS",sans-serif;text-align: center;margin-left: 0in;margin-right: 0in;margin-top: 0in;margin-bottom: .0001pt"><span style="font-family: "Times New Roman",serif;display: inline;">Date of reporting period: January 1, 2025 – December 31, 2025</span></pre>
```

```
<pre style="mso-style-link: "HTML Preformatted Char";font-size: 10.0pt;font-family: "Arial Unicode MS",sans-serif;text-align: center;margin-left: 0in;margin-right: 0in;margin-top: 0in;margin-bottom: .0001pt"><span style="font-family: "Times New Roman",serif;display: inline;"> </span></pre>
```

```
<pre style="mso-style-link: "HTML Preformatted Char";font-size: 10.0pt;font-family: "Arial Unicode MS",sans-serif;text-align: center;margin-left: 0in;margin-right: 0in;margin-top: 0in;margin-bottom: .0001pt"><span style="font-family: "Times New Roman",serif;display: inline;"> </span></pre>
```

```
<pre style="mso-style-link: "HTML Preformatted Char";font-size: 10.0pt;font-family: "Arial Unicode MS",sans-serif;text-align: center;margin-left: 0in;margin-right: 0in;margin-top: 0in;margin-bottom: .0001pt"><span style="font-family: "Times New Roman",serif;display: inline;"> </span></pre>
```

**Item 1. Reports to Stockholders.**

(a)&nbsp;&nbsp;&nbsp;&nbsp; A copy of the report transmitted to stockholders pursuant to Rule 30e-1 under the Investment Company Act, as amended ("Act"), is attached hereto.

#### Annual Shareholder Report - December 31, 2025

#### Sound Shore Fund

#### SSHVX

#### : Institutional Class
![Image](i54524f32c3e4d73c44eac7d6.jpg)

# **Fund Overview** 
This annual shareholder report contains important information about the Sound Shore Fund for the period of January 1, 2025, to December 31, 2025. You can find additional information about the Fund at https://soundshorefund.com/investor-resources-documents/. You can also request this information by contacting us at (800) 551-1980.

# **What were the Fund's costs for the last year ?** 
(based on a hypothetical $10,000 investment)

---

| | | |
|:---|:---|:---|
| **Class Name** | **Costs of a $10,000 investment<sup>Footnote Reference(a)</sup>** | **Costs paid as a percentage of a $10,000 investment** |
| Institutional Class | $82 | 0.75% |

---

---

| | |
|:---|:---|
| Footnote | Description |
| &nbsp;&nbsp;Footnote<sup>(a)</sup> | &nbsp;&nbsp;Annualized for a period less than one year. |

---

# **How did the Fund perform in the last year ?** 
Sound Shore's strong gain in 2025 was ahead of both the Russell 1000 Value Index and the growth-heavy Standard & Poor's 500 Index. While the year started out with concerns over policy changes, inflation and economic growth, investors gained confidence in the second half and stocks rallied through year end. And despite the headlines about artificial intelligence (AI) and technology stocks dominating the cap-weighted indices, our outperformance was driven by a diverse group of companies and sectors. For the year, we had 14 stocks from 7 different sectors where we made more than 30% on our investment. That's a lot of breadth in a market that supposedly didn't have any. Despite Sound Shore's strong performance, we are still not in a "value market," and that's the opportunity we see ahead. When this trend may change is anyone's guess, but it has been a long while since value has sustained any relative performance advantage versus growth. Regardless, there is value to be had, but you have to look; you have to do the work, know what you own and remain disciplined.

# **Total Return Based on a $1,000,000 Investment**![Growth of 10K Chart](iaee9b3ec18c73f2e061f5976.jpg)

---

| | | | |
|:---|:---|:---|:---|
| **Date** | **Institutional Class** | **S&P 500<sup>®</sup> Index** | **Russell 1000<sup>®</sup> Value Index** |
| **12/15** | $1000000 | $1000000 | $1000000 |
| **3/16** | $1006042 | $1013478 | $1016379 |
| **6/16** | $1023438 | $1038362 | $1062963 |
| **9/16** | $1093483 | $1078360 | $1099960 |
| **12/16** | $1147969 | $1119600 | $1173403 |
| **3/17** | $1200586 | $1187516 | $1211750 |
| **6/17** | $1243516 | $1224189 | $1228043 |
| **9/17** | $1281072 | $1279037 | $1266304 |
| **12/17** | $1336312 | $1364026 | $1333737 |
| **3/18** | $1301207 | $1353671 | $1295950 |
| **6/18** | $1312389 | $1400154 | $1311186 |
| **9/18** | $1386273 | $1508117 | $1385972 |
| **12/18** | $1169307 | $1304222 | $1223476 |
| **3/19** | $1308593 | $1482222 | $1369491 |
| **6/19** | $1367754 | $1546014 | $1422141 |
| **9/19** | $1334563 | $1572270 | $1441419 |
| **12/19** | $1444073 | $1714874 | $1548203 |
| **3/20** | $1023210 | $1378793 | $1134369 |
| **6/20** | $1202983 | $1662043 | $1296477 |
| **9/20** | $1287498 | $1810453 | $1368986 |
| **12/20** | $1558971 | $2030391 | $1591486 |
| **3/21** | $1736177 | $2155767 | $1770607 |
| **6/21** | $1834368 | $2340060 | $1862823 |
| **9/21** | $1841350 | $2353680 | $1848294 |
| **12/21** | $1932742 | $2613223 | $1991908 |
| **3/22** | $1915070 | $2493053 | $1977215 |
| **6/22** | $1658254 | $2091644 | $1735784 |
| **9/22** | $1529222 | $1989517 | $1638277 |
| **12/22** | $1731783 | $2139946 | $1841762 |
| **3/23** | $1756175 | $2300379 | $1860292 |
| **6/23** | $1847100 | $2501481 | $1936091 |
| **9/23** | $1811325 | $2419597 | $1874815 |
| **12/23** | $2037694 | $2702487 | $2052877 |
| **3/24** | $2386153 | $2987759 | $2237341 |
| **6/24** | $2314069 | $3115748 | $2188880 |
| **9/24** | $2470120 | $3299159 | $2395289 |
| **12/24** | $2502745 | $3378641 | $2347841 |
| **3/25** | $2455391 | $3234300 | $2397986 |
| **6/25** | $2531560 | $3588209 | $2488799 |
| **9/25** | $2747574 | $3879734 | $2621447 |
| **12/25** | $2963802 | $3982741 | $2721296 |

---

The above chart represents historical performance of a hypothetical $1,000,000 investment over the past 10 years. Updated performance can be found at www.soundshorefund.com. Effective May 1, 2024, the Fund changed its primary benchmark index from the Russell 1000 Value Index to the S&P 500 Index due to regulatory requirements. The Fund retained the Russell 1000 Value Index as a secondary benchmark because the Russell 1000 Value Index more closely aligns with the Fund's investment strategies and restrictions.

The Fund's past performance is not a good predictor of how the Fund will perform in the future. The graph and table do not reflect the deduction of taxes that a shareholder would pay on Fund distributions or redemption of Fund shares.

# **Average Annual Total Returns** 

---

| | | | |
|:---|:---|:---|:---|
| | **One Year** | **Five Year** | **Ten Year** |
| **Institutional Class** | 18.42% | 13.71% | 11.48% |
| **S&P 500<sup>®</sup> Index** | 17.88% | 14.42% | 14.82% |
| **Russell 1000<sup>®</sup> Value Index** | 15.91% | 11.33% | 10.53% |

---

# **Fund Statistics** 

---

| | |
|:---|:---|
| Total Net Assets | $987638722 |
| # of Portfolio Holdings | 38 |
| Portfolio Turnover Rate | 77% |
| Investment Advisory Fees Paid (Net of Expense Reimbursements) | $6616168 |

---

# **What did the Fund invest in?** 
The Adviser seeks to meet the Fund's investment objective of growth of capital by employing a value investment strategy to its selection of predominantly large cap and mid cap common stocks for the portfolio.

# **Asset Class Weightings** 

# (% of total investments)
![Group By Asset Type Chart](i1f0d19ef2dab7a2e78d5a933.jpg)

---

| | |
|:---|:---|
| **Value** | **Value** |
| Common Stock | 95.3% |
| Money Market Fund | 4.7% |

---

# **Top Ten Holdings** 

# (% of total net assets)

---

| | |
|:---|:---|
| Regeneron Pharmaceuticals, Inc. | 4.05% |
| Teva Pharmaceutical Industries, Ltd., ADR | 4.01% |
| Alphabet, Inc., Class A | 3.27% |
| Southwest Airlines Co. | 3.18% |
| The Walt Disney Co. | 3.13% |
| Public Service Enterprise Group, Inc. | 3.11% |
| Nestle SA, ADR | 3.04% |
| Berkshire Hathaway, Inc., Class B | 3.03% |
| QUALCOMM, Inc. | 2.94% |
| The AES Corp. | 2.93% |

---

# **Sector Weightings** 

# (% of total net assets)
![Group By Sector Chart](i6cdb5f8e4fbbbd9be8e8d199.jpg)

---

| | |
|:---|:---|
| **Value** | **Value** |
| Other Assets & Liabilities, Net | 0.0% |
| Materials | 1.8% |
| Consumer Discretionary | 4.9% |
| Consumer Staples | 5.3% |
| Utilities | 6.0% |
| Communication Services | 6.9% |
| Energy | 9.6% |
| Industrials | 10.0% |
| Health Care | 15.2% |
| Information Technology | 16.9% |
| Financials | 18.7% |
| Short-Term Investments | 4.7% |

---

# **Where can I find additional information about the fund?** 
Additional information is available by scanning the QR code or at https://soundshorefund.com/investor-resources-documents/, including its:

* prospectus

* financial information

* holdings

* proxy voting information

![An image of a QR code that, when scanned, navigates the user to the following URL: https://soundshorefund.com/investor-resources-documents/](iae66d0a9de7bc02028ccc31b.jpg)

![Image](i54524f32c3e4d73c44eac7d6.jpg)

Annual Shareholder Report - December 31, 2025

207A-SSHVX-25

#### Annual Shareholder Report - December 31, 2025

#### Sound Shore Fund

#### SSHFX

#### : Investor Class
![Image](i54524f32c3e4d73c44eac7d6.jpg)

# **Fund Overview** 
This annual shareholder report contains important information about the Sound Shore Fund for the period of January 1, 2025, to December 31, 2025. You can find additional information about the Fund at https://soundshorefund.com/investor-resources-documents/. You can also request this information by contacting us at (800) 551-1980.

# **What were the Fund's costs for the last year ?** 
(based on a hypothetical $10,000 investment)

---

| | | |
|:---|:---|:---|
| **Class Name** | **Costs of a $10,000 investment<sup>Footnote Reference(a)</sup>** | **Costs paid as a percentage of a $10,000 investment** |
| Investor Class | $104 | 0.95% |

---

---

| | |
|:---|:---|
| Footnote | Description |
| &nbsp;&nbsp;Footnote<sup>(a)</sup> | &nbsp;&nbsp;Annualized for a period less than one year. |

---

# **How did the Fund perform in the last year ?** 
Sound Shore's strong gain in 2025 was ahead of both the Russell 1000 Value Index and the growth-heavy Standard & Poor's 500 Index. While the year started out with concerns over policy changes, inflation and economic growth, investors gained confidence in the second half and stocks rallied through year end. And despite the headlines about artificial intelligence (AI) and technology stocks dominating the cap-weighted indices, our outperformance was driven by a diverse group of companies and sectors. For the year, we had 14 stocks from 7 different sectors where we made more than 30% on our investment. That's a lot of breadth in a market that supposedly didn't have any. Despite Sound Shore's strong performance, we are still not in a "value market," and that's the opportunity we see ahead. When this trend may change is anyone's guess, but it has been a long while since value has sustained any relative performance advantage versus growth. Regardless, there is value to be had, but you have to look; you have to do the work, know what you own and remain disciplined.

# **Total Return Based on a $10,000 Investment**![Growth of 10K Chart](i2c7321b20faa37cfb6da09a1.jpg)

---

| | | | |
|:---|:---|:---|:---|
| **Date** | **Investor Class** | **S&P 500<sup>®</sup> Index** | **Russell 1000<sup>®</sup> Value Index** |
| **12/15** | $10000 | $10000 | $10000 |
| **3/16** | $10058 | $10135 | $10164 |
| **6/16** | $10228 | $10384 | $10630 |
| **9/16** | $10925 | $10784 | $11000 |
| **12/16** | $11463 | $11196 | $11734 |
| **3/17** | $11985 | $11875 | $12117 |
| **6/17** | $12406 | $12242 | $12280 |
| **9/17** | $12777 | $12790 | $12663 |
| **12/17** | $13323 | $13640 | $13337 |
| **3/18** | $12968 | $13537 | $12959 |
| **6/18** | $13074 | $14002 | $13112 |
| **9/18** | $13807 | $15081 | $13860 |
| **12/18** | $11639 | $13042 | $12235 |
| **3/19** | $13022 | $14822 | $13695 |
| **6/19** | $13604 | $15460 | $14221 |
| **9/19** | $13269 | $15723 | $14414 |
| **12/19** | $14350 | $17149 | $15482 |
| **3/20** | $10164 | $13788 | $11344 |
| **6/20** | $11945 | $16620 | $12965 |
| **9/20** | $12779 | $18105 | $13690 |
| **12/20** | $15466 | $20304 | $15915 |
| **3/21** | $17218 | $21558 | $17706 |
| **6/21** | $18184 | $23401 | $18628 |
| **9/21** | $18243 | $23537 | $18483 |
| **12/21** | $19138 | $26132 | $19919 |
| **3/22** | $18952 | $24931 | $19772 |
| **6/22** | $16403 | $20916 | $17358 |
| **9/22** | $15123 | $19895 | $16383 |
| **12/22** | $17116 | $21399 | $18418 |
| **3/23** | $17350 | $23004 | $18603 |
| **6/23** | $18241 | $25015 | $19361 |
| **9/23** | $17874 | $24196 | $18748 |
| **12/23** | $20097 | $27025 | $20529 |
| **3/24** | $23523 | $29878 | $22373 |
| **6/24** | $22803 | $31157 | $21889 |
| **9/24** | $24331 | $32992 | $23953 |
| **12/24** | $24635 | $33786 | $23478 |
| **3/25** | $24160 | $32343 | $23980 |
| **6/25** | $24899 | $35882 | $24888 |
| **9/25** | $27004 | $38797 | $26214 |
| **12/25** | $29118 | $39827 | $27213 |

---

The above chart represents historical performance of a hypothetical $10,000 investment over the past 10 years. Updated performance can be found at www.soundshorefund.com. Effective May 1, 2024, the Fund changed its primary benchmark index from the Russell 1000 Value Index to the S&P 500 Index due to regulatory requirements. The Fund retained the Russell 1000 Value Index as a secondary benchmark because the Russell 1000 Value Index more closely aligns with the Fund's investment strategies and restrictions.

The Fund's past performance is not a good predictor of how the Fund will perform in the future. The graph and table do not reflect the deduction of taxes that a shareholder would pay on Fund distributions or redemption of Fund shares.

# **Average Annual Total Returns** 

---

| | | | |
|:---|:---|:---|:---|
| | **One Year** | **Five Year** | **Ten Year** |
| **Investor Class** | 18.20% | 13.49% | 11.28% |
| **S&P 500<sup>®</sup> Index** | 17.88% | 14.42% | 14.82% |
| **Russell 1000<sup>®</sup> Value Index** | 15.91% | 11.33% | 10.53% |

---

# **Fund Statistics** 

---

| | |
|:---|:---|
| Total Net Assets | $987638722 |
| # of Portfolio Holdings | 38 |
| Portfolio Turnover Rate | 77% |
| Investment Advisory Fees Paid (Net of Expense Reimbursements) | $6616168 |

---

# **What did the Fund invest in?** 
The Adviser seeks to meet the Fund's investment objective of growth of capital by employing a value investment strategy to its selection of predominantly large cap and mid cap common stocks for the portfolio.

# **Asset Class Weightings** 

# (% of total investments)
![Group By Asset Type Chart](i1f0d19ef2dab7a2e78d5a933.jpg)

---

| | |
|:---|:---|
| **Value** | **Value** |
| Common Stock | 95.3% |
| Money Market Fund | 4.7% |

---

# **Top Ten Holdings** 

# (% of total net assets)

---

| | |
|:---|:---|
| Regeneron Pharmaceuticals, Inc. | 4.05% |
| Teva Pharmaceutical Industries, Ltd., ADR | 4.01% |
| Alphabet, Inc., Class A | 3.27% |
| Southwest Airlines Co. | 3.18% |
| The Walt Disney Co. | 3.13% |
| Public Service Enterprise Group, Inc. | 3.11% |
| Nestle SA, ADR | 3.04% |
| Berkshire Hathaway, Inc., Class B | 3.03% |
| QUALCOMM, Inc. | 2.94% |
| The AES Corp. | 2.93% |

---

# **Sector Weightings** 

# (% of total net assets)
![Group By Sector Chart](i6cdb5f8e4fbbbd9be8e8d199.jpg)

---

| | |
|:---|:---|
| **Value** | **Value** |
| Other Assets & Liabilities, Net | 0.0% |
| Materials | 1.8% |
| Consumer Discretionary | 4.9% |
| Consumer Staples | 5.3% |
| Utilities | 6.0% |
| Communication Services | 6.9% |
| Energy | 9.6% |
| Industrials | 10.0% |
| Health Care | 15.2% |
| Information Technology | 16.9% |
| Financials | 18.7% |
| Short-Term Investments | 4.7% |

---

# **Where can I find additional information about the fund?** 
Additional information is available by scanning the QR code or at https://soundshorefund.com/investor-resources-documents/, including its:

* prospectus

* financial information

* holdings

* proxy voting information

![An image of a QR code that, when scanned, navigates the user to the following URL: https://soundshorefund.com/investor-resources-documents/](iae66d0a9de7bc02028ccc31b.jpg)

![Image](i54524f32c3e4d73c44eac7d6.jpg)

Annual Shareholder Report - December 31, 2025

207A-SSHFX-25

(b) Not applicable.

**Item 2. Code of Ethics.** 

(a) As of the end of the period covered by this report, Sound Shore Fund, Inc. (the "Registrant") has adopted a code of ethics, which applies to its Principal Executive Officer and Principal Financial Officer (the "Code of Ethics").

(c) There have been no amendments to the Registrant's Code of Ethics during the period covered by this report.

(d) There have been no waivers to the Registrant's Code of Ethics during the period covered by this report.

(e) Not applicable.

(f)(1) A copy of the Code of Ethics is being filed under Item 19(a)(1) hereto.

**Item 3. Audit Committee Financial Expert.** 

(a)(1) The Board of Trustees has determined that the Registrant has an audit committee financial expert, as defined in Item 3 of Form N-CSR, serving on its audit committee.

(a)(2) The audit committee financial expert, Mr. David Blair Kelso, is a non-"interested" Trustee (as defined in Item 3(a)(2) of Form N-CSR.

**Item 4. Principal Accountant Fees and Services.** 

(a) Audit Fees – The aggregate fees billed for each of the last two fiscal years (the "Reporting Periods") for professional services rendered by the Registrant's principal accountant for the audit of the Registrant's annual financial statements, or services that are normally provided by the principal accountant in connection with the statutory and regulatory filings or engagements for the Reporting Periods, were $23,300 in 2025 and $22,200 in 2024.

(b) Audit-Related Fees – The aggregate fees billed in the Reporting Periods for assurance and related services rendered by the principal accountant that were reasonably related to the performance of the audit of the Registrant's financial statements and are not reported under paragraph (a) of this item 4 were $0 in 2025 and $0 in 2024.

(c) Tax Fees – The aggregate fees billed in the Reporting Periods for professional services rendered by the principal accountant to the Registrant for tax compliance, tax advice and tax planning ("Tax Fees") were $3,100 in 2025 and $3,000 in 2024. These services consisted of review or preparation of U.S. federal, state, local and excise tax returns.

(d) All Other Fees – The aggregate fees billed in the Reporting Periods for other fees rendered by the principal accountant to the Registrant were $1,000 in 2025 and $1,000 in 2024, other than the services reported in paragraphs (a) through (c) of this Item.

(e)(1) Pre-Approval Requirements for Audit and Non-Audit Services. The Audit Committee reviews and approves in advance all audit and "permissible non-audit services" to be provided to Sound Shore Management, Inc. ("Sound Shore Management"), the Fund's investment adviser, by the Fund's independent auditor if the engagement relates to the operations and financial reporting of the Fund. The Audit Committee considers whether fees paid by Sound Shore Management for audit and permissible non-audit services are consistent with the independent auditor's independence. Pre-approval of any permissible non-audit services provided to the Fund is not required so long as: (i) the aggregate amount of all such permissible non-audit services provided to the Fund constitutes not more than 5% of the total amount of revenues paid by the Fund to its auditor during the fiscal year in which the permissible non-audit services are provided; (ii) the permissible non-audit services were not recognized by the Fund at the time of engagement to be non-audit services; and (iii) such services are promptly brought to the attention of the Audit Committee and approved prior to the completion of the audit by the Audit Committee or its authorized delegate(s). Pre-approval of permissible non-audit services rendered to Sound Shore Management is not required if provided. The Audit Committee may delegate to one or more of its members authority to pre-approve permissible non-audit services to be provided to the Fund. Any pre-approval determination of a delegate will be presented to the full Audit Committee at its next meeting.

(e)(2) No services included in (b) - (d) above were approved pursuant to paragraph (c)(7)(i)(C) of Rule 2- 01 of Regulation S-X.

(f) Not applicable as less than 50%.

(g) The aggregate fees billed in the Reporting Periods for Non-Audit Services by the principal accountant to the Registrant were $5,500 in 2025 and $4,650 in 2024. The non-audit fees billed by the Registrant's principal accountant for non-audit services provided to the Sound Shore Management (not including any sub-adviser whose role is primarily portfolio management and is subcontracted with or overseen by another investment adviser) and any entity controlling, controlled by, or under common control with the adviser that provides ongoing services to the registrant affiliated were $22,000 in 2025 and $21,150 in 2024.

(h) The Registrant's Audit Committee considers the provision of any non-audit services rendered to the investment adviser, to the extent applicable, in evaluating the independence of the Registrant's principal accountant. Any services provided by the principal accountant to the Registrant or to Sound Shore Management requiring pre-approval were pre-approved.

(i) Not applicable. The Registrant has not retained, for the preparation of the audit report on the financial statements included in the Form N-CSR, a registered public accounting firm that has a branch or office that is located in a foreign jurisdiction and that the Public Company Accounting Oversight Board (the "PCAOB") has determined that the PCAOB is unable to inspect or investigate completely because of a position taken by an authority in the foreign jurisdiction.

(j) Not applicable. The Registrant is not a "foreign issuer," as defined in 17 CFR 240.3b-4.

**Item 5. Audit Committee of Listed Registrants.** 

Not applicable.

**Item 6. Investments.** 

(a) Included as part of financial statements filed under Item
 7(a).

(b) Not applicable.

**Item 7. Financial Statements and Financial Highlights for Open-End Management Investment Companies**

(a) Annual

Financials

and

Other

Information

December

31,

2025

207-ANR-1225

This

report

is

submitted

for

the

general

information

of

the

shareholders

of

the

Fund.

It

is

not

authorized

for

distribution

to

prospective

investors

in

the

Fund

unless

preceded

or

accompanied

by

an

effective

prospectus,

which

includes

information

regarding

the

Fund's

objectives

and

policies,

experience

of

its

management,

and

other

information.

SOUND

SHORE

FUND,

INC.

Middle

Street,

Suite

Portland,

ME

04101

www.soundshorefund.com

(800) 551-1980

See

Notes

to

Financial

Statements.

Sound

Shore

Fund,

Inc.

SCHEDULE

OF

INVESTMENTS

December

31,

2025

Sound

Shore

Fund,

Inc.

SCHEDULE

OF

INVESTMENTS

December

31,

2025

Share

Amount

Value

Common

Stock

(95.3%)

(a) Communication

Services

(6.9%)

Alphabet,

Inc.,

Class A

103,080

$

32,264,040

The

Walt

Disney

Co.

271,830

30,926,099

Warner

Bros

Discovery,

Inc.

(b) 175,370

5,054,163

68,244,302

Consumer

Discretionary

(4

.

%)

General

Motors

Co.

314,020

25,536,106

Mohawk

Industries,

Inc.

(b) 207,340

22,662,262

,

,

Consumer

Staples

(5.3%)

Albertsons

Cos.,

Inc.,

Class A

1,281,365

22,001,037

Nestle

SA,

ADR

303,795

30,008,870

52,009,907

Energy

(9.6%)

BP

PLC,

ADR

556,510

19,327,592

Coterra

Energy,

Inc.

967,875

25,474,470

EQT

Corp.

463,355

24,835,828

Kinder

Morgan,

Inc.

926,885

25,480,069

95,117,959

Financials

(18.7%)

Bank

of

America

Corp.

466,160

25,638,800

Berkshire

Hathaway,

Inc.,

Class B

(b) 59,505

29,910,188

Capital

One

Financial

Corp.

107,295

26,004,016

Citigroup,

Inc.

231,955

27,066,829

Fidelity

National

Information

Services,

Inc.

415,345

27,603,829

Wells

Fargo

&

Co.

280,615

26,153,318

Willis

Towers

Watson

PLC

67,670

22,236,362

184,613,342

Health

Care

(15.2%)

GE

HealthCare

Technologies,

Inc.

298,425

24,476,819

Incyte

Corp.

(b) 262,610

25,937,990

Regeneron

Pharmaceuticals,

Inc.

51,805

39,986,725

Teva

Pharmaceutical

Industries,

Ltd.,

ADR

(b) 1,269,505

39,621,251

See

Notes

to

Financial

Statements.

Sound

Shore

Fund,

Inc.

SCHEDULE

OF

INVESTMENTS

(Continued)

December

31,

2025

Sound

Shore

Fund,

Inc.

SCHEDULE

OF

INVESTMENTS

(Continued)

December

31,

2025

Share

Amount

Value

Health

Care

(15.2%)

(continued)

Zimmer

Biomet

Holdings,

Inc.

218,850

$

19,678,992

149,701,777

Industrials

(10

.

%)

CSX

Corp.

722,125

26,177,031

Huntington

Ingalls

Industries,

Inc.

57,050

19,400,994

QXO,

Inc.

(b) 1,137,265

21,937,842

Southwest

Airlines

Co.

759,740

31,400,054

,

915

,

921

Information

Technology

(16.9%)

Applied

Materials,

Inc.

82,290

21,147,707

Check

Point

Software

Technologies,

Ltd.

(b) 114,645

21,273,526

Flex,

Ltd.

(b) 303,645

18,346,231

Kyndryl

Holdings,

Inc.

(b) 894,070

23,746,499

Marvell

Technology,

Inc.

301,295

25,604,049

QUALCOMM,

Inc.

169,775

29,040,014

Salesforce,

Inc.

103,685

27,467,194

166,625,220

Materials

(1.8%)

Barrick

Mining

Corp.

417,235

18,170,584

Utilities

(6.0%)

Public

Service

Enterprise

Group,

Inc.

382,190

30,689,857

The

AES

Corp.

2,021,450

28,987,593

59,677,450

Total

Common

Stock

(95.3%)

(cost

$704,397,509)

941,274,830

See

Notes

to

Financial

Statements.

Sound

Shore

Fund,

Inc.

SCHEDULE

OF

INVESTMENTS

(Concluded)

December

31,

2025

Share

Amount

Value

Short-Term

Investments

(4.7%)

Money

Market

Fund

(4.7%)

First

American

Government

Obligations

Fund,

Class X,

.

%

(c) 46,450,883

$

46,450,883

Total

Short-Term

Investments

(4.7%)

(cost

$46,450,883)

46,450,883

Investments,

at

value

(100.0%)

(cost

$750,848,392)

$

987,725,713

Other

Liabilities

Less

Assets

(0.0%)

(86,991)

Net

Assets

(100.0%)

$

987,638,722

(a) More

narrow

industries

are

utilized

for

compliance

purposes,

whereas

broad

sectors

are

utilized

for

reporting

purposes.

(b) Non-income

producing

security.

(c) Percentage

disclosed

reflects

the

money

market

fund's

Class

X

shares

7-day

yield

as

of

December

31,

2025. ADR

American

Depositary

Receipt

PLC

Public

Limited

Company

See

Notes

to

Financial

Statements.

Sound

Shore

Fund,

Inc.

STATEMENT

OF

ASSETS

AND

LIABILITIES

December

31,

2025

Sound

Shore

Fund,

Inc.

STATEMENT

OF

ASSETS

AND

LIABILITIES

December

31,

2025

ASSETS

Investments,

at

value

(Cost

$750,848,392)

$

987,725,713

Receivables:

Capital

shares

sold

762,108

Dividends

640,067

Prepaid

expenses

49,765

Total

Assets

989,177,653

LIABILITIES

Payables:

Capital

shares

redeemed

776,865

Accrued

liabilities:

Advisory

fees

598,072

Administrator

fees

12,704

Transfer

agent

fees

and

expenses

55,561

Custodian

fees

12,844

Compliance

and

Treasurer

Services

fees

and

expenses

12,500

Professional

fees

48,200

Other

accrued

liabilities

22,185

Total

Liabilities

1,538,931

Net

Assets

$

987,638,722

COMPONENTS

OF

NET

ASSETS

Common

stock,

at

Par

Value

$

24,469

Paid-in

Capital

750,733,280

Distributable

earnings

236,880,973

Net

Assets

$

987,638,722

NET

ASSET

VALUE

Net

Assets

-

Investor

Class

Shares

$

536,483,421

Shares

Outstanding

-

Investor

Class

(100,000,000

shares

authorized,

par

value

$0.001)

13,420,693

Net

Asset

Value

(offering

&

redemption

price

per

share)

-

Investor

Class

Shares

$

39.97 Net

Assets

-

Institutional

Class

Shares

$

451,155,301

Shares

Outstanding

-

Institutional

Class

(100,000,000

shares

authorized,

par

value

$0.001)

11,048,329

Net

Asset

Value

(offering

&

redemption

price

per

share)

-

Institutional

Class

Shares

$

40.83 6

See

Notes

to

Financial

Statements.

Sound

Shore

Fund,

Inc.

STATEMENT

OF

OPERATIONS

FOR

THE

YEAR

ENDED

DECEMBER

31,

2025

Sound

Shore

Fund,

Inc.

STATEMENT

OF

OPERATIONS

FOR

THE

YEAR

ENDED

DECEMBER

31,

2025

INVESTMENT

INCOME

Income:

Dividend

income

(net

of

foreign

withholding

taxes

of

$480,845)

$

,

,

Total

Income

,

,

Expenses:

Advisory

fees

(Note

3)

7,073,900

Administrator

fees

150,587

Transfer

agent

fees

and

expenses

-

Investor

Class

Shares

545,776

Transfer

agent

fees

and

expenses

-

Institutional

Class

Shares

62,966

Custodian

fees

75,714

Compliance

and

Treasurer

Services

fees

and

expenses

(Note

3)

155,974

Directors'

fees

and

expenses

(Note

3)

191,857

Professional

fees

116,100

Registration

fees

-

Investor

Class

Shares

28,903

Registration

fees

-

Institutional

Class

Shares

27,163

Printing

and

postage

fees

-

Investor

Class

Shares

32,291

Printing

and

postage

fees

-

Institutional

Class

Shares

20,246

Miscellaneous

69,195

Total

Expenses

8,550,672

Expense

Reimbursements

-

Institutional

Class

Shares

(Note

3)

(457,732)

Net

Expenses

8,092,940

Net

Investment

Income

,

,

REALIZED

AND

UNREALIZED

GAIN

(LOSS)

ON

INVESTMENTS

Net

realized

gain

on

investments

,

,

Net

change

in

unrealized

appreciation

on

investments

25,526,736

Net

realized

and

unrealized

gain

on

investments

,

943

,

Net

increase

in

net

assets

from

operations

$

158,163,089

See

Notes

to

Financial

Statements.

Sound

Shore

Fund,

Inc.

STATEMENTS

OF

CHANGES

IN

NET

ASSETS

Sound

Shore

Fund,

Inc.

STATEMENTS

OF

CHANGES

IN

NET

ASSETS

For

the

Year

Ended

December

31,

2025

2024

Operations:

Net

investment

income

$

,

,0

$

10,560,718

Net

realized

gain

on

investments

,

,

214,262,782

Net

change

in

unrealized

appreciation

(depreciation)

on

investments

25,526,736

(24,985,733)

Increase

in

net

assets

from

operations

158,163,089

199,837,767

Distributions

to

shareholders:

Investor

Class

Shares

(66,038,396)

(113,996,541)

Institutional

Class

Shares

(54,350,114)

(96,536,807)

Total

distributions

to

shareholders

(120,388,510)

(210,533,348)

Net

capital

share

transactions

(Note

6):

Investor

Class

Shares

(16,615,178)

39,521,488

Institutional

Class

Shares

(32,069,828)

64,176,432

Total

capital

share

transactions

(48,685,006)

103,697,920

Total

increase

(decrease)

(10,910,427)

93,002,339

NET

ASSETS

Beginning

of

the

year

998,549,149

905,546,810

End

of

the

year

$

987,638,722

$

998,549,149

Sound

Shore

Fund,

Inc.

NOTES

TO

FINANCIAL

STATEMENTS

December

31,

2025

1. Organization

Sound

Shore

Fund,

Inc.

(the

"Fund")

was

incorporated

under

the

laws

of

the

State

of

Maryland

on

February

15,

1985

and

is

registered

as

a

diversified,

open-end

management

investment

company

under

the

Investment

Company

Act

of

1940

(the

"Act").

The

investment

objective

of

the

Fund

is

growth

of

capital.

The

Fund

qualifies

as

an

investment

company

as

defined

in

Financial

Accounting

Standards

Codification

946

—

Financial

Services

—

Investment

Companies.

The

total

number

of

shares

of

common

stock

which

the

Fund

is

authorized

to

issue

is

200,000,000,

par

value

$0.001

per

share

of

which

100,000,000

shares

are

designated

to

the

Investor

Class

and

100,000,000

shares

are

designated

to

the

Institutional

Class.

The

Board

of

Directors

(the

"Board")

may,

without

shareholder

approval,

classify

or

reclassify

any

unissued

shares

into

other

classes

or

series

of

shares.

Each

share

of

the

Fund

has

equal

dividend,

distribution,

liquidation

and

voting

rights

(except

as

to

matters

relating

exclusively

to

one

class

of

shares),

and

fractional

shares

have

those

rights

proportionately.

2. Significant

Accounting

Policies

These

financial

statements

are

prepared

in

accordance

with

accounting

principles

generally

accepted

in

the

United

States

of

America

("GAAP"),

which

require

management

to

make

estimates

and

assumptions

that

affect

the

reported

amounts

of

assets

and

liabilities,

disclosure

of

contingent

liabilities,

if

any,

at

the

date

of

the

financial

statements,

and

the

reported

amounts

of

increase

and

decrease

in

net

assets

from

operations

during

the

fiscal

period.

Actual

results

could

differ

from

those

estimates.

The

following

represents

the

significant

accounting

policies

of

the

Fund:

a. Security

Valuation

Exchange-traded

securities

including

those

traded

on

the

National

Association

of

Securities

Dealers'

Automated

Quotation

system

("NASDAQ"),

are

valued

at

the

last

quoted

sale

price

or

official

closing

price

as

provided

by

independent

pricing

services

as

of

the

close

of

trading

on

the

system

or

exchange

on

which

they

are

primarily

traded,

on

each

Fund

business

day.

In

the

absence

of

a

sale,

such

securities

are

valued

at

the

mean

of

the

last

bid

and

asked

prices.

Non-exchange-traded

securities

for

which

over-the-counter

market

quotations

are

readily

available

are

generally

valued

at

the

mean

between

the

current

bid

and

asked

prices

provided

by

independent

pricing

services.

Investments

in

other

open-end

regulated

investment

companies

are

valued

at

their

publicly

traded

net

asset

value

("NAV").

Pursuant

to

Rule

2a-5

under

the

Investment

Company

Act,

the

Board

has

designated

the

Adviser,

as

defined

in

Note

3,

as

the

Fund's

valuation

designee

to

perform

any

fair

value

determinations

for

securities

and

other

assets

held

by

the

Fund.

The

Adviser

is

subject

to

the

oversight

of

the

Board

and

certain

reporting

and

other

requirements

intended

to

provide

the

Board

the

information

needed

to

oversee

the

Adviser's

fair

value

determinations.

The

Adviser

is

responsible

for

determining

the

fair

value

of

investments

for

which

market

quotations

are

not

readily

available

in

accordance

with

Sound

Shore

Fund,

Inc.

NOTES

TO

FINANCIAL

STATEMENTS

(Continued)

December

31,

2025

policies

and

procedures

that

have

been

approved

by

the

Board.

Under

these

procedures,

the

Adviser

convenes

on

a

regular

and

ad

hoc

basis

to

review

such

investments

and

considers

a

number

of

factors,

including

valuation

methodologies

and

significant

unobservable

inputs,

when

arriving

at

fair

value.

The

Board

has

approved

the

Adviser's

fair

valuation

procedures

as

a

part

of

the

Fund's

compliance

program

and

will

review

any

changes

made

to

the

procedures.

The

Adviser

provides

fair

valuation

inputs

pursuant

to

its

fair

valuation

procedures

if

market

quotations

are

not

readily

available

(including

a

short

and

temporary

lapse

in

the

provision

of

a

price

by

the

regular

pricing

source)

or,

if

in

the

judgment

of

the

Adviser

the

prices

or

values

available

do

not

represent

the

fair

value

of

the

instrument.

Factors

which

may

cause

the

Adviser

to

make

such

a

judgment

include,

but

are

not

limited

to,

the

following:

(i) only

a

bid

price

or

an

asked

price

is

available,

(ii) the

spread

between

the

bid

price

and

the

asked

price

is

substantial,

(iii) the

frequency

of

sales,

(iv) the

thinness

of

the

market,

(v) the

size

of

reported

trades,

and

(vi) actions

of

the

securities

markets,

such

as

the

suspension

or

limitation

of

trading.

Fair

valuation

is

based

on

subjective

factors

and,

as

a

result,

the

fair

value

price

of

a

security

may

differ

from

the

security's

market

price

and

may

not

be

the

price

at

which

the

security

may

be

sold.

Fair

valuation

could

result

in

a

NAV

different

from

one

determined

by

using

market

quotations.

Valuation

inputs

used

to

determine

the

value

of

the

Fund's

investments

are

summarized

in

the

three

broad

levels

listed

below:

Level

-

quoted

prices

in

active

markets

for

identical

assets

Level

-

other

significant

observable

inputs

(including

quoted

prices

of

similar

securities,

interest

rates,

prepayment

speeds,

credit

risk,

etc.)

Level

-

significant

unobservable

inputs

(including

the

Fund's

own

assumptions

in

determining

the

fair

value

of

investments)

The

inputs

or

methodology

used

for

valuing

securities

are

not

necessarily

an

indication

of

the

risk

associated

with

investing

in

those

securities.

Pursuant

to

the

valuation

procedures

noted

previously,

equity

securities

(including

exchange-traded

securities

and

other

open-end

regulated

investment

companies)

are

generally

categorized

as

Level

securities

in

the

fair

value

hierarchy.

Investments

for

which

there

are

no

quotations,

or

for

which

quotations

do

not

appear

reliable,

are

valued

at

fair

value

as

determined

in

good

faith

by

the

Adviser

under

the

Adviser's

fair

valuation

procedures.

These

valuations

are

typically

categorized

as

Level

or

Level

in

the

fair

value

hierarchy.

The

following

table

summarizes

the

Fund's

investments

categorized

in

the

fair

value

hierarchy

as

of

December

31,

2025:

Sound

Shore

Fund,

Inc.

NOTES

TO

FINANCIAL

STATEMENTS

(Continued)

December

31,

2025

At

December

31,

2025,

all

equity

securities

and

open-end

regulated

investment

companies

were

included

in

Level

in

the

table

above.

Please

refer

to

the

Schedule

of

Investments

to

view

equity

securities

categorized

by

sector/industry

type.

b. Security

Transactions

Security

transactions

are

recorded

on

a

trade

date

basis.

Realized

gain

and

loss

on

investments

sold

are

recorded

on

the

basis

of

identified

cost.

Dividend

income

is

recorded

on

the

ex-dividend

date.

Interest

income

is

recorded

on

an

accrual

basis.

Foreign

dividend

income

is

recorded

on

the

ex-dividend

date

or

as

soon

as

practicable

after

the

Fund

determines

the

existence

of

a

dividend

declaration

after

exercising

reasonable

due

diligence.

Income

and

capital

gains

on

some

foreign

securities

may

be

subject

to

foreign

withholding

tax,

which

is

accrued

as

applicable.

Investment

income,

realized

and

unrealized

gains

and

losses

and

certain

Fund-level

expenses

are

allocated

to

each

class

based

on

relative

average

daily

net

assets.

Certain

expenses

are

incurred

at

the

class

level

and

charged

directly

to

that

particular

class.

Class

level

expenses

are

denoted

as

such

on

the

Fund's

Statement

of

Operations.

c. Dividends

and

Distributions

to

Shareholders

Dividends

are

declared

separately

for

each

class.

No

class

has

preferential

dividend

rights;

differences

in

per-share

dividend

rates

are

generally

due

to

class-specific

fee

waivers

and

expenses.

Dividends

and

distributions

payable

to

shareholders

are

recorded

by

the

Fund

on

the

ex-dividend

date.

Dividends

from

net

investment

income,

if

any,

are

declared

and

paid

semiannually.

Capital

gains,

if

any,

are

distributed

to

shareholders

at

least

annually.

The

Fund

determines

its

net

investment

income

and

capital

gains

distributions

in

accordance

with

income

tax

regulations,

which

may

differ

from

GAAP.

These

differences

are

due

primarily

to

differing

treatments

of

income

and

gains

on

various

securities

held

by

the

Fund,

timing

differences

and

differing

characterizations

of

distributions

made

by

the

Fund.

To

the

extent

distributions

exceed

net

investment

income

and

net

realized

capital

gains

for

tax

purposes,

they

are

reported

as

a

return

of

capital.

d. Federal

Taxes

The

Fund

intends

to

continue

to

qualify

each

year

as

a

regulated

investment

company

and

to

distribute

substantially

all

of

its

taxable

income.

In

addition,

by

distributing

in

each

calendar

year

substantially

all

of

its

net

investment

income,

capital

gain

and

certain

other

amounts,

if

any,

the

Fund

will

not

be

subject

to

federal

taxation.

Therefore,

no

federal

income

or

excise

tax

provision

is

required.

For

all

open

tax

years

and

all

major

taxing

jurisdictions,

management

of

the

Fund

has

concluded

that

there

are

no

significant

uncertain

tax

positions

that

would

require

the

Fund

to

record

a

tax

liability

or

would

otherwise

require

recognition

in

the

financial

statements.

Open

tax

years

are

those

that

are

open

for

Security

Type

Level

Level

Level

Total

Investments

in

Securities

Common

Stock

$

941,274,830

$

–

$

–

$

941,274,830

Short-Term

Investments

46,450,883

–

–

46,450,883

Total

Investments

$

987,725,713

$

–

$

–

$

987,725,713

Sound

Shore

Fund,

Inc.

NOTES

TO

FINANCIAL

STATEMENTS

(Continued)

December

31,

2025

examination

by

taxing

authorities

(i.e.,

generally,

the

last

three

tax

year-ends

2022

–

2024,

and

the

interim

tax

year

since

then).

3. Fees

and

Expenses

Investment

Adviser

The

Fund's

investment

adviser

is

Sound

Shore

Management,

Inc.

(the

"Adviser").

Pursuant

to

an

investment

advisory

agreement,

the

Adviser

receives

an

advisory

fee,

accrued

daily

and

paid

monthly

at

an

annual

rate

of

0.75%

of

the

Fund's

average

daily

net

assets.

Pursuant

to

an

expense

limitation

agreement

between

the

Adviser

and

the

Fund,

the

Adviser

has

agreed

to

reimburse

all

of

the

ordinary

expenses

of

the

Institutional

Class,

excluding

advisory

fees,

interest,

taxes,

securities

lending

costs,

brokerage

commissions,

acquired

fund

fees

and

expenses,

extraordinary

expenses

and

all

litigation

costs

until

at

least

May

1,

2026. This

reimbursement

is

shown

on

the

Statement

of

Operations

as

a

reduction

of

expenses,

and

such

amounts

are

not

subject

to

future

recoupment

by

the

Adviser.

Other

Services

Atlantic

Fund

Administration,

LLC,

a

wholly

owned

subsidiary

of

Apex

U.S.

Holdings

LLC

(d/b/a

Apex

Fund

Services)

("Apex"),

provides

certain

administration

and

portfolio

accounting

services

to

the

Fund.

U.S.

Bank,

N.A.

("U.S.

Bank")

serves

as

custodian

to

the

Fund.

Apex

provides

transfer

agency

services

to

the

Fund.

The

Fund

also

has

agreements

with

various

financial

intermediaries

and

"mutual

fund

supermarkets"

under

which

customers

of

these

intermediaries

may

purchase

and

hold

Fund

shares.

These

intermediaries

effectively

provide

sub-transfer

agent

services

that

the

Fund's

transfer

agent

would

have

otherwise

had

to

provide.

In

recognition

of

this,

the

transfer

agent,

the

Fund

and

the

Fund's

Adviser

have

entered

into

an

agreement

whereby

the

transfer

agent

agrees

to

pay

financial

intermediaries

a

portion

of

the

amount

denoted

on

the

Statement

of

Operations

as

"Transfer

agent

fees

and

expenses

—

Investor

Class

Shares"

that

it

receives

from

the

Fund

for

its

services

as

transfer

agent

for

the

Investor

Class

and

the

Adviser

agrees

to

pay

the

excess,

if

any,

charged

by

a

financial

intermediary

for

that

class.

Foreside

Fund

Services,

LLC,

a

wholly

owned

subsidiary

of

Foreside

Financial

Group,

LLC

(d/b/a

ACA

Group),

is

the

Fund's

distributor

(the

"Distributor").

The

Distributor

is

not

affiliated

with

the

Adviser,

Apex,

U.S.

Bank,

or

its

affiliated

companies.

The

Distributor

receives

no

compensation

from

the

Fund

for

its

distribution

services.

Pursuant

to

a

Compliance

Services

Agreement

with

the

Fund,

Foreside

Fund

Officer

Services,

LLC

("FFOS"),

an

affiliate

of

the

Distributor,

provides

a

Chief

Compliance

Officer

and

Anti-Money

Laundering

Officer

to

the

Fund

as

well

as

some

additional

compliance

support

functions.

Under

a

Treasurer

Services

Agreement

with

the

Fund,

Foreside

Management

Services,

LLC

("FMS"),

an

affiliate

of

the

Distributor,

provides

a

Treasurer

to

the

Fund.

Neither

the

Distributor,

FFOS,

FMS,

nor

their

employees

that

serve

as

officers

of

the

Fund,

have

any

role

in

determining

the

investment

policies

of

or

securities

to

be

purchased

or

sold

by

the

Fund.

The

Fund

pays

each

director

who

is

not

an

"interested

person"

of

the

Fund,

as

defined

in

Section

2(a)(19)

of

the

Act

("Independent

Director"),

quarterly

fees

of

$5,000,

plus

$10,000

per

quarterly

meeting

attended

in-person

or

telephonically,

Sound

Shore

Fund,

Inc.

NOTES

TO

FINANCIAL

STATEMENTS

(Continued)

December

31,

2025

and

$2,000

per

special

meeting

attended

in

person

or

telephonically.

In

addition,

the

Chairman

of

the

Audit

Committee

receives

a

quarterly

fee

of

$2,500.

Certain

Officers

and

Directors

of

the

Fund

are

officers,

directors,

or

employees

of

the

aforementioned

companies.

4. Purchases

and

Sales

of

Securities

The

cost

of

securities

purchased

and

proceeds

from

sales

of

securities

(excluding

short-term

investments)

for

the

fiscal

year

ended

December

31,

2025,

aggregated

$712,360,792

and

$879,046,702,

respectively.

5. Federal

Income

Tax

Cost

for

federal

income

tax

purposes

is

$750,848,392

and

net

unrealized

appreciation

consists

of:

Distributions

during

the

fiscal

years

ended

December

31,

2025

and

December

31,

2024

were

characterized

for

tax

purposes

as

follows:

Equalization

debits

(amounts

not

included

in

the

above

distributions)

were

as

follows:

On

the

Statement

of

Assets

and

Liabilities,

as

a

result

of

equalization,

the

following

amounts

have

been

reclassified

for

the

year

ended

December

31,

2025:

Gross

Unrealized

Appreciation

$

,

678

,

Gross

Unrealized

Depreciation

(12

,

801

,

668)

Net

Unrealized

Appreciation

$

,

877

,

2025

2024

Ordinary

Income

$

33,214,207

$

59,003,941

Long-Term

Capital

Gain

87,174,303

151,529,407

Total

Taxable

Distributions

$

120,388,510

$

210,533,348

2025

2024

Ordinary

Income

$

–

$

338,092

Long-Term

Capital

Gain

12,490,576

12,806,777

Total

Taxable

Distributions

$

12,490,576

$

13,144,869

Paid-in-Capital

$

12,490,576

Distributable

Earnings

$

(12,490,576)

Sound

Shore

Fund,

Inc.

NOTES

TO

FINANCIAL

STATEMENTS

(Continued)

December

31,

2025

Components

of

net

assets

on

a

federal

income

tax

basis

at

December

31,

2025,

were

as

follows:

At

December

31,

2025,

the

Fund,

for

federal

income

tax

purposes,

had

no

capital

loss

carryforwards.

The

Fund

adopted

the

FASB

Accounting

Standards

Update

2023-09,

"Income

Taxes

(Topic

740)

Improvements

to

Income

Tax

Disclosures"

("ASU

2023-09")

during

the

year

ended

December

31,

2025. Adoption

of

the

new

standard

by

the

Fund

impacted

financial

statement

disclosures

only

and

did

not

affect

the

Fund's

financial

position

or

results

of

operations.

6. Capital

Stock

Transactions

in

capital

stock

for

the

years

ended

December

31,

2025

and

December

31,

2024,

were

as

follows:

7. Segment

Reporting

The

Fund's

Principal

Executive

Officer

acts

as

the

Fund's

chief

operating

decision

maker

(CODM).

The

Fund

is

party

to

the

expense

agreements

as

disclosed

in

the

notes

to

the

financial

statements

and

resources

are

not

allocated

to

the

Fund

based

on

performance

measurements.

The

CODM

has

determined

the

Fund

to

be

an

individual

reporting

segment,

not

part

of

a

consolidated

reporting

entity.

The

objective

and

strategy

of

the

Fund,

along

with

the

terms

of

its

prospectus

are

used

by

the

Adviser

to

inform

investment

decisions.

The

financial

information

provided

to

and

reviewed

by

the

CODM

is

consistent

with

that

presented

in

the

Fund's

Portfolio

of

Investments,

Statement

of

Changes

in

Net

Assets

and

Financial

Highlights.

Par

Value

+

Paid-in

Capital

$

750

,

757

,

749

Undistributed

Ordinary

Income

3,652

Net

Unrealized

Appreciation

36,877,321

Net

Assets

$

987

,

638

,

722

For

the

Year

Ended

December

31,

2025

Investor

Class

Institutional

Class

Shares

Amount

Shares

Amount

Sale

of

shares

387,258

$

15,350,888

698,416

$

28,177,308

Reinvestment

of

dividends

1,565,075

62,909,041

1,293,334

53,084,517

Redemption

of

shares

(2,406,215)

(94,875,107)

(2,846,005)

(113,331,653)

Net

decrease

from

capital

transactions

(453,882)

$

(16,615,178)

(854,255)

$

(32,069,828)

For

the

Year

Ended

December

31,

2024

Investor

Class

Institutional

Class

Shares

Amount

Shares

Amount

Sale

of

shares

716,867

$

32,083,068

1,211,023

$

53,588,094

Reinvestment

of

dividends

2,804,766

108,887,064

2,381,970

94,143,367

Redemption

of

shares

(2,308,262)

(101,448,644)

(1,864,092)

(83,555,029)

Net

increase

from

capital

transactions

1,213,371

$

39,521,488

1,728,901

$

64,176,432

Sound

Shore

Fund,

Inc.

NOTES

TO

FINANCIAL

STATEMENTS

(Concluded)

December

31,

2025

8. Subsequent

Events

Subsequent

events

occurring

after

the

date

of

this

report

have

been

evaluated

for

potential

impact

to

this

report

through

the

date

the

report

was

issued.

Management

has

evaluated

the

need

for

additional

disclosures

and/or

adjustments

resulting

from

subsequent

events.

Based

on

this

evaluation,

no

additional

disclosures

or

adjustments

were

required

to

the

financial

statements

as

of

the

date

the

financial

statements

were

issued.

Sound

Shore

Fund,

Inc.

FINANCIAL

HIGHLIGHTS

These

financial

highlights

reflect

selected

data

for

a

share

outstanding

throughout

each

year.

For

the

Year

Ended

December

31,

2025

2024

2023

2022

2021

Investor

Class

Shares

Net

Asset

Value,

Beginning

of

Year

$

38. 42

$

39.43 $

35.10 $

41.16 $

42.29 Investment

Operations

Net

investment

income

(a) 0. 35

0.44 0.33 0.36 0.41 Net

realized

and

unrealized

gain

(loss)

on

investments

6.6 4

8.50 5.78 (4.75)

9.66 Total

from

Investment

Operations

6.99 8.94 6.11 (4.39)

10.07 Distributions

from

Net

investment

income

(0.42)

(0.50)

(0.27)

(0.35)

(0.44)

Net

realized

gains

(5.02)

(9.45)

(1.51)

(1.32)

(10.76)

Total

Distributions

(5.44)

(9.95)

(1.78)

(1.67)

(11.20)

Net

Asset

Value,

End

of

Year

$

39.97 $

38.42 $

39.43 $

35.10 $

41.16 Total

Return

18.20%

22.54%

17.45%

(10.59)%

23.76%

Ratios/Supplemental

Data

Net

Assets

at

End

of

Year

(in

thousands)

$536,483

$533,077

$499,178

$519,227

$671,380

Ratios

to

Average

Net

Assets:

Expenses

0.95%

0.95%

0.96%

0.94%

0.93%

Net

Investment

Income

0. 88

%

0.97%

0.90%

0.94%

0.85%

Portfolio

Turnover

Rate

(b) 77%

77%

69%

72%

44%

(a) Calculated

based

on

average

shares

outstanding

during

each

year.

(b) Portfolio

turnover

is

calculated

on

the

basis

of

the

Fund,

as

a

whole,

without

distinguishing

between

the

classes

of

shares

issued.

Sound

Shore

Fund,

Inc.

FINANCIAL

HIGHLIGHTS

(Concluded)

These

financial

highlights

reflect

selected

data

for

a

share

outstanding

throughout

each

year.

For

the

Year

Ended

December

31,

2025

2024

2023

2022

2021

Institutional

Class

Shares

Net

Asset

Value,

Beginning

of

Year

$

39.11 $

39.94 $

35.50 $

41.56 $

42.59 Investment

Operations

Net

investment

income

(a) 0.4 4

0.53 0.41 0.43 0.51 Net

realized

and

unrealized

gain

(loss)

on

investments

6.7 6

8.63 5.84 (4.78)

9.70 Total

from

Investment

Operations

7.20 9.16 6.25 (4.35)

10.21 Distributions

from

Net

investment

income

(0.46)

(0.54)

(0.30)

(0.39)

(0.48)

Net

realized

gains

(5.02)

(9.45)

(1.51)

(1.32)

(10.76)

Total

Distributions

(5.48)

(9.99)

(1.81)

(1.71)

(11.24)

Net

Asset

Value,

End

of

Year

$

40.83 $

39.11 $

39.94 $

35.50 $

41.56 Total

Return

18.42%

22.82%

17.67%

(10.40)%

23.95%

Ratios/Supplemental

Data

Net

Assets

at

End

of

Year

(in

thousands)

$451,155

$465,472

$406,369

$381,109

$575,184

Ratios

to

Average

Net

Assets:

Expenses

(gross)

(b) 0.86%

0.85%

0.86%

0.85%

0.83%

Expenses

(net)

0.75%

0.75%

0.75%

0.75%

0.75%

Net

Investment

Income

1. 09

%

1.16%

1.11%

1.13%

1.03%

Portfolio

Turnover

Rate

(c) 77%

77%

69%

72%

44%

(a) Calculated

based

on

average

shares

outstanding

during

each

year.

(b) Reflects

the

expense

ratio

excluding

any

waivers

and/or

reimbursements.

The

total

return

would

be

lower

had

such

reductions

not

occurred.

(c) Portfolio

turnover

is

calculated

on

the

basis

of

the

Fund,

as

a

whole,

without

distinguishing

between

the

classes

of

shares

issued.

REPORT

OF

INDEPENDENT

REGISTERED

PUBLIC

ACCOUNTING

FIRM

To

the

Board

of

Directors

and

the

Shareholders

of

Sound

Shore

Fund,

Inc.

Opinion

on

the

Financial

Statements

We

have

audited

the

accompanying

statement

of

assets

and

liabilities,

including

the

schedule

of

investments,

of

Sound

Shore

Fund,

Inc.

(the

"Fund")

as

of

December

31,

2025,

the

related

statement

of

operations

for

the

year

then

ended,

the

statements

of

changes

in

net

assets

for

each

of

the

two

years

in

the

period

then

ended,

the

financial

highlights

for

each

of

the

three

years

in

the

period

then

ended,

and

the

related

notes

(collectively

referred

to

as

the

"financial

statements").

In

our

opinion,

the

financial

statements

present

fairly,

in

all

material

respects,

the

financial

position

of

the

Fund

as

of

December

31,

2025,

the

results

of

its

operations

for

the

year

then

ended,

the

changes

in

net

assets

for

each

of

the

two

years

in

the

period

then

ended,

and

the

financial

highlights

for

each

of

the

three

years

in

the

period

then

ended,

in

conformity

with

accounting

principles

generally

accepted

in

the

United

States

of

America.

The

Fund's

financial

highlights

for

the

years

ended

December

31,

2022,

and

prior,

were

audited

by

other

auditors

whose

report

dated

February

23,

2023,

expressed

an

unqualified

opinion

on

those

financial

highlights.

Basis

for

Opinion

These

financial

statements

are

the

responsibility

of

the

Fund's

management.

Our

responsibility

is

to

express

an

opinion

on

the

Fund's

financial

statements

based

on

our

audits.

We

are

a

public

accounting

firm

registered

with

the

Public

Company

Accounting

Oversight

Board

(United

States)

("PCAOB")

and

are

required

to

be

independent

with

respect

to

the

Fund

in

accordance

with

the

U.S.

federal

securities

laws

and

the

applicable

rules

and

regulations

of

the

Securities

and

Exchange

Commission

and

the

PCAOB.

We

conducted

our

audits

in

accordance

with

the

standards

of

the

PCAOB.

Those

standards

require

that

we

plan

and

perform

the

audit

to

obtain

reasonable

assurance

about

whether

the

financial

statements

are

free

of

material

misstatement

whether

due

to

error

or

fraud.

Our

audits

included

performing

procedures

to

assess

the

risks

of

material

misstatement

of

the

financial

statements,

whether

due

to

error

or

fraud,

and

performing

procedures

that

respond

to

those

risks.

Such

procedures

included

examining,

on

a

test

basis,

evidence

regarding

the

amounts

and

disclosures

in

the

financial

statements.

Our

procedures

included

confirmation

of

securities

owned

as

of

December

31,

2025,

by

correspondence

with

the

custodian.

Our

audits

also

included

evaluating

the

accounting

principles

used

and

significant

estimates

made

by

management,

as

well

as

evaluating

the

overall

presentation

of

the

financial

statements.

We

believe

that

our

audits

provide

a

reasonable

basis

for

our

opinion.

We

have

served

as

the

Fund's

auditor

since

2023. Cohen

&

Company,

Ltd.

Philadelphia,

Pennsylvania

February

25,

2026

Sound

Shore

Fund,

Inc.

IMPORTANT

TAX

INFORMATION

(Unaudited)

December

31,

2025

Federal

Tax

Status

of

Dividends

Declared

during

the

Fiscal

Year

Income

Dividends

-

For

federal

income

tax

purposes,

dividends

from

short-term

capital

gains

are

classified

as

ordinary

income.

The

Fund

paid

ordinary

income

dividends

of

$33,214,207

for

the

tax

year

ended

December

31,

2025. The

Fund

designated

43.78%

of

its

income

dividend

distributed

as

qualifying

for

the

corporate

dividends

received

deductions

(DRD)

and

51.30%

for

the

qualified

dividend

rate

(QDI)

as

defined

in

Section

1(h)(11)

of

the

Internal

Revenue

Code.

The

Fund

also

designates

0%

of

its

income

dividends

as

qualified

interest

income

(QII)

and

69.79%

as

qualified

short-term

capital

gain

dividends

exempt

from

U.S.

tax

for

foreign

shareholders

(QSD).

Capital

Gain

and

other

distributions

-

The

Fund

paid

long-term

capital

gain

dividends

of

$87,174,303.

Sound

Shore

Fund,

Inc.

OTHER

INFORMATION

(Unaudited)

December

31,

2025

Changes

in

and

Disagreements

with

Accountants

for

Open-End

Management

Investment

Companies

(Item

of

Form

N-CSR)

Not

applicable.

Proxy

Disclosures

for

Open-End

Management

Investment

Companies

(Item

of

Form

N-CSR)

Not

applicable.

Remuneration

Paid

to

Directors,

Officers,

and

Others

of

Open-End

Management

Investment

Companies

(Item

of

Form

N-CSR)

Please

see

financial

statements

in

Item

7(a).

Statement

Regarding

Basis

for

Approval

of

Investment

Advisory

Contract

(Item

of

Form

N-CSR)

Not

applicable.

Investment

Adviser

Sound

Shore

Management,

Inc.

Greenwich,

Connecticut

Administrator

Apex

Fund

Services

Portland,

Maine

Distributor

Foreside

Fund

Services,

LLC

Portland,

Maine

www.acaglobal.com

Transfer

and

Distribution

Paying

Agent

Apex

Fund

Services

Portland,

Maine

Custodian

U.S.

Bank,

N.A.

Milwaukee,

Wisconsin

Fund

Counsel

Sullivan

and

Worcester

LLP

New

York,

New

York

Independent

Registered

Public

Accounting

Firm

Cohen

&

Company,

Ltd.

Philadelphia,

Pennsylvania

(b) Included as part of financial statements filed under Item
 7(a).

**Item 8. Changes in and Disagreements with Accountants for Open-End Management Investment Companies**

Not applicable.

**Item 9. Proxy Disclosures for Open-End Management Investment Companies**

Not applicable.

**Item 10. Remuneration Paid to Directors, Officers and Others of Open-End Management Investment Companies.**

Included as part of financial statements filed under Item 7(a).

**Item 11. Statement Regarding Basis for Approval of Investment Advisory Contract.**

Not applicable.

**Item 12. Disclosure of Proxy Voting Policies and Procedures for Closed-End Management Investment Companies.** 

Not applicable.

**Item 13. Portfolio Managers of Closed-End Management Investment Companies.** 

Not applicable.

**Item 14. Purchases of Equity Securities by Closed-End Management Investment Company and Affiliated Purchasers.** 

Not applicable.

**Item 15. Submission of Matters to a Vote of Security Holders.** 

Not applicable.

**Item 16. Controls and Procedures.** 

(a) The Registrant's principal executive officer and principal financial officer concluded that the registrant's disclosure controls and procedures (as defined in Rule 30a-3(c) under the Investment Company Act of 1940 (the "Act")) were effective as of a date within 90 days of the filing date of this report (the "Evaluation Date") based on their evaluation of the registrant's disclosure controls and procedures as of the Evaluation Date.

(b) There were no changes in the Registrant's internal control over financial reporting (as defined in Rule 30a-3(d) under the Act) that occurred during the period covered by this report that have materially affected, or are reasonably likely to materially affect, the Registrant's internal control over financial reporting.

**Item 17. Disclosure of Securities Lending Activities for Closed-End Management Investment Companies**

Not applicable.

**Item 18. Recovery of Erroneously Awarded Compensation**

Not applicable.

**Item 19. Exhibits.** 

(a)(1) [A copy of the Code of Ethics (Exhibit filed herewith).](coe.htm)

(a)(2) Not applicable.

(a)(3) [Certifications pursuant to Rule 30a-2(a) of the Investment Company Act of 1940 as amended, and Section 302 of the Sarbanes-Oxley Act of 2002 (Exhibit filed herewith).](cert302.htm)

(a)(4) Not applicable.

(a)(5) Not applicable.

(b) [Certifications pursuant to Rule 30a-2(b) of the Investment Company Act of 1940, as amended, and Section 906 of the Sarbanes-Oxley Act of 2002 (Exhibit filed herewith).](cert906.htm)

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934 and the Investment Company Act of 1940, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

```
<pre style="mso-style-link: "HTML Preformatted Char";font-size: 10.0pt;font-family: "Arial Unicode MS",sans-serif;text-autospace: none;margin-left: 0in;margin-right: 0in;margin-top: 0in;margin-bottom: .0001pt"><span style="font-family: "Times New Roman",serif;display: inline;">SOUND SHORE FUND, INC.</span></pre>
```

---

| | |
|:---|:---|
| By | /s/ John P. DeGulis |
|  | John P. DeGulis, President |
| Date | February 25, 2026 |

---

Pursuant to the requirements of the Securities Exchange Act of 1934 and the Investment Company Act of 1940, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.

---

| | |
|:---|:---|
| By | /s/ John P. DeGulis |
|  | John P. DeGulis, President |
| Date | February 25, 2026 |

---

---

| | |
|:---|:---|
| By | /s/ Charles S. Todd |
|  | Charles S. Todd, Treasurer |
| Date | February 25, 2026 |

---

## Ex-99.Code

**SOUND SHORE FUND, INC.**

**CODE OF ETHICS PURSUANT TO SECTION 406 OF THE SARBANES-OXLEY ACT OF 2002 FOR PRINCIPAL EXECUTIVE AND FINANCIAL OFFICERS**

**January 29, 2004**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; I.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Covered Officers/Purpose of the Code

This Code of Ethics ("Code") has been adopted by Sound Shore Fund, Inc. (the "Fund") pursuant to Section 406 of the Sarbanes-Oxley Act of 2002 (the "Act"). This Code applies to the Fund's Principal Executive Officer and Principal Financial Officer (or others serving in a similar capacity) (the "Covered Officers," as identified in <u>Exhibit A</u>). This Code has been adopted for the purpose of promoting:

a. &nbsp;&nbsp;&nbsp;&nbsp; honest and ethical conduct, including the ethical handling of actual or apparent conflicts of interest between personal and professional relationships;

b. &nbsp;&nbsp;&nbsp;&nbsp; full, fair, accurate, timely and understandable disclosure in reports and documents that the Fund files with, or submits to, the Securities and Exchange Commission ("SEC") and in other public communications made by the Fund;

c. &nbsp;&nbsp;&nbsp;&nbsp; compliance with applicable laws and governmental rules and regulations;

d. &nbsp;&nbsp;&nbsp;&nbsp; the prompt internal reporting of violations of the Code to an appropriate person or persons identified in the Code; and

e. &nbsp;&nbsp;&nbsp;&nbsp; accountability for adherence to the Code.

Each Covered Officer should adhere to a high standard of business ethics and should be sensitive to situations that may give rise to conflicts of interest.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; II.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Covered Officers Should Handle Ethically Actual and Apparent Conflicts of Interest

**Overview.** A "conflict of interest" occurs when a Covered Officer's private interest interferes with the interests of, or his service to, the Fund. For example, a conflict of interest would arise if a Covered Officer, or a member of the Covered Officer's family, receives improper personal benefits as a result of the Covered Officer's position with the Fund.

Certain conflicts of interest arise out of the relationships between Covered Officers and the Fund and already are subject to conflict of interest provisions in the Investment Company Act of 1940 (including the regulations thereunder, the "1940 Act") and the Investment Advisers Act of 1940 (including the regulations thereunder, the "Investment Advisers Act"). For example, Covered Officers may not engage in certain transactions (such as the purchase or sale of portfolio securities or other property) with the Fund because of their status as "affiliated persons" of the Fund. The compliance programs and procedures of the Fund and its investment adviser, Sound Shore Management, Inc. (the "Adviser") are designed to prevent, or identify and correct, violations of these provisions. This Code does not, and is not intended to, repeat or replace these programs and procedures, and such conflicts fall outside of the parameters of this Code. See also Section V of this Code.

Although typically not presenting an opportunity for improper personal benefit, conflicts may arise from, or as a result of, the contractual relationship between the Fund and the Adviser or the Fund's administrator or fund accounting agent ("other service providers"), of which the Covered Officers are also officers or employees. As a result, this Code recognizes that the Covered Officers will, in the normal course of their duties (whether for the Fund or for the Adviser or other service providers, or for any of them), be involved in establishing policies and implementing decisions that will have different effects on the Adviser and other service providers and the Fund. The participation of the Covered Officers in such activities is inherent in the contractual relationships between the Fund and the Adviser and such other service providers and is consistent with the performance by the Covered Officers of their duties as officers of the Fund. Thus, if performed in conformity with the provisions of the 1940 Act and the Investment Advisers Act, such activities will be deemed to have been handled ethically. In addition, the Fund's Board of Directors ("Board") recognize that the Covered Officers may also be officers or employees of one or more other investment companies covered by this or other codes and that such service, by itself, does not give rise to a conflict of interest.

Other conflicts of interest are covered by the Code, even if such conflicts of interest are not the subject of provisions of the 1940 Act and the Investment Advisers Act. The following list provides examples of conflicts of interest under the Code, but Covered Officers should keep in mind that these examples are not exhaustive. The overarching principle is that the personal interest of a Covered Officer should not be placed improperly before the interest of the Fund.

Each Covered Officer must not:

a. &nbsp;&nbsp;&nbsp;&nbsp; use his personal influence or personal relationships improperly to influence investment decisions or financial reporting by the Fund whereby the Covered Officer would benefit personally to the detriment of the Fund;

b. &nbsp;&nbsp;&nbsp;&nbsp; cause the Fund to take action, or fail to take action, for the individual personal benefit of the Covered Officer rather than the benefit of the Fund; or

c. &nbsp;&nbsp;&nbsp;&nbsp; retaliate against any other Covered Officer or any employee of the Fund or their service providers for reports of potential violations that are made in good faith.

d. &nbsp;&nbsp;&nbsp;&nbsp; There are some conflict of interest situations that should always be approved by the President of the Fund (or, with respect to activities of the President, by the chairman of the Fund's audit committee). These conflict of interest situations are listed below:

e. &nbsp;&nbsp;&nbsp;&nbsp; service on the board of directors or governing board of a publicly traded entity;

f. &nbsp;&nbsp;&nbsp;&nbsp; the receipt of any non-nominal gifts from persons or entities who have or are seeking business relationships with the Fund;

g. &nbsp;&nbsp;&nbsp;&nbsp; the receipt of any entertainment from any company with which the Fund has current or prospective business dealings unless such entertainment is business-related, reasonable in cost, appropriate as to time and place, and not so frequent as to raise any question of impropriety;

h. &nbsp;&nbsp;&nbsp;&nbsp; any ownership interest in, or any consulting or employment relationship with, any entities doing business with the Fund, other than the Adviser or another service provider or their respective affiliates. This restriction shall not apply to or otherwise limit the ownership of publicly traded securities so long as the Covered Person's ownership does not exceed more than 2% of the outstanding securities of the relevant class.

i. &nbsp;&nbsp;&nbsp;&nbsp; a direct or indirect financial interest in commissions, transaction charges or spreads paid by the Fund for effecting portfolio transactions or for selling or redeeming shares other than an interest arising from the Covered Officer's employment with the Adviser, the Fund's principal underwriter or their respective affiliates. This restriction shall not apply to or otherwise limit (i) the ownership of publicly traded securities so long as the Covered Person's ownership does not exceed more than 2% of the particular class of security outstanding or (ii) the receipt by the Adviser or an affiliate of research or other benefits in exchange for "soft dollars" in accordance with the safe harbor provisions of Section 28(e) under the Securities Exchange Act of 1934, as amended.

&nbsp;&nbsp;&nbsp;&nbsp; III.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Disclosure and Compliance

a. &nbsp;&nbsp;&nbsp;&nbsp; Each Covered Officer should familiarize himself or herself with the disclosure requirements generally applicable to the Fund;

b. &nbsp;&nbsp;&nbsp;&nbsp; each Covered Officer should not knowingly misrepresent, or cause others to misrepresent, facts about the Fund to others, whether within or outside the Fund, including to the Fund's Board and auditors, and to governmental regulators and self-regulatory organizations;

c. &nbsp;&nbsp;&nbsp;&nbsp; each Covered Officer should, to the extent appropriate within his area of responsibility, consult with other officers and employees of the Fund and the Adviser and, as applicable, other service providers with the goal of promoting full, fair, accurate, timely and understandable disclosure in the reports and documents the Fund file with, or submit to, the SEC and in other public communications made by the Fund; and

d. &nbsp;&nbsp;&nbsp;&nbsp; it is the responsibility of each Covered Officer to promote compliance with the standards and restrictions imposed by applicable laws, rules and regulations.

&nbsp;&nbsp;&nbsp;&nbsp; IV.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Reporting and Accountability

Each Covered Officer must:

a. &nbsp;&nbsp;&nbsp;&nbsp; upon adoption of this Code (or thereafter as applicable, upon becoming a Covered Officer), affirm in writing to the Fund that he has received, read and understands the Code;

b. &nbsp;&nbsp;&nbsp;&nbsp; annually thereafter affirm to the Fund that he has complied with the requirements of the Code;

c. &nbsp;&nbsp;&nbsp;&nbsp; provide full and fair responses to all questions asked in the Fund's periodic Director and Officer Questionnaire as well as with respect to any supplemental request for information; and

d. &nbsp;&nbsp;&nbsp;&nbsp; notify the President of the Fund promptly if he knows of any violation of this Code (with respect to violations by the President, the Covered Officer shall report to the chairman of the Fund's audit committee). Failure to do so is itself a violation of this Code.

e. &nbsp;&nbsp;&nbsp;&nbsp; The President of the Fund is responsible for applying this Code to specific situations in which questions are presented under it and has the authority to interpret this Code in any particular situation. However, any approvals or waivers sought by the President will be considered by the audit committee (the "Committee").

f. &nbsp;&nbsp;&nbsp;&nbsp; The Fund will follow these procedures in investigating and enforcing this Code (in the case of a suspected violation of this Code by the President, the actions specified below to be taken by the President will instead be the responsibility of the chairman of the Committee):

g. &nbsp;&nbsp;&nbsp;&nbsp; the President will take all appropriate action to investigate any potential violations reported to him, which may include the use of internal or external counsel, accountants or other personnel;

h. &nbsp;&nbsp;&nbsp;&nbsp; if, after such investigation, the President believes that no violation has occurred, the President is not required to take any further action;

i. &nbsp;&nbsp;&nbsp;&nbsp; any matter that the President believes is a violation will be reported to the Committee;

j. &nbsp;&nbsp;&nbsp;&nbsp; if the Committee concurs that a violation has occurred, it will inform and make a recommendation to the Board, which will consider appropriate action, which may include review of, and appropriate modifications to, applicable policies and procedures; notification to appropriate personnel of the Adviser or its board; or a recommendation to dismiss the Covered Officer;

k. &nbsp;&nbsp;&nbsp;&nbsp; the Committee will be authorized to grant waivers, as it deems appropriate; and

l. &nbsp;&nbsp;&nbsp;&nbsp; any changes to or waivers of this Code will, to the extent required, be disclosed as provided by SEC rules.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; V.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Policies and Procedures

This Code shall be the sole code of ethics adopted by the Fund for purposes of Section 406 of the Sarbanes-Oxley Act and the rules and forms applicable to registered investment companies thereunder. Insofar as other policies or procedures of the Fund or the Adviser or other service providers govern or purport to govern the behavior or activities of the Covered Officers who are subject to this Code, they are superseded by this Code to the extent that they conflict with the provisions of this Code. The Fund's and their Adviser's and service providers' codes of ethics under Rule 17j-1 under the 1940 Act and the Adviser's and other service providers' more detailed compliance policies and procedures are separate requirements applying to the Covered Officers and others, and are not part of this Code.

&nbsp;&nbsp;&nbsp;&nbsp; VI.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amendments

Any amendments to this Code, other than amendments to Exhibit A, must be approved or ratified by a majority vote of the Board, including a majority of directors not considered "interested persons" within the meaning of the 1940 Act.

&nbsp;&nbsp;&nbsp;&nbsp; VII.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Confidentiality

All reports and records prepared or maintained pursuant to this Code will be considered confidential and shall be maintained and protected accordingly. Except as otherwise required by law or this Code, such matters shall not be disclosed to anyone except as authorized by the Board.

VIII. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Internal Use

The Code is intended solely for the internal use by the Fund and does not constitute an admission, by or on behalf of the Fund, as to any fact, circumstance or legal conclusion.

**<u>Exhibit A</u>**

**<u>Persons Covered by this Code of Ethics</u>**

---

| | | |
|:---|:---|:---|
| &nbsp;&nbsp; **Fund** | &nbsp;&nbsp; **Principal Executive Officer (President)** | &nbsp;&nbsp; **Principal Financial Officer (Treasurer)** |
| &nbsp;&nbsp; Sound Shore Fund, Inc. | &nbsp;&nbsp; John P. DeGulis | &nbsp;&nbsp; Charles S. Todd |

---

## Ex-99.Cert

**Exhibit 1A**

# Sound Shore Fund, Inc.
I, John P. DeGulis, certify that:

1. &nbsp;&nbsp;&nbsp;&nbsp; I have reviewed this report on Form N-CSR of Sound Shore Fund, Inc. (the "registrant");

2. &nbsp;&nbsp;&nbsp;&nbsp; Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. &nbsp;&nbsp;&nbsp;&nbsp; Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations, and changes in net assets of the Registrant as of, and for, the periods presented in this report;

4. &nbsp;&nbsp;&nbsp;&nbsp; The Registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Rule 30a-3(c) under the Investment Company Act of 1940 (the "Act")) and internal control over financial reporting (as defined in Rule 30a-3(d) under the Act) for the Registrant and have:

(a) &nbsp;&nbsp;&nbsp;&nbsp; Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the Registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c) &nbsp;&nbsp;&nbsp;&nbsp; Evaluated the effectiveness of the Registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of a date within 90 days prior to the filing date of this report, based on such evaluation; and

(d) Disclosed in this report any change in the Registrant's internal control over financial reporting that occurred during the period covered by this report that has materially affected, or is reasonably likely to materially affect, the Registrant's internal control over financial reporting; and

5. &nbsp;&nbsp;&nbsp;&nbsp; The Registrant's other certifying officer and I have disclosed to the Registrant's auditors and the audit committee of the Registrant's board of directors (or persons performing the equivalent functions):

(a) &nbsp;&nbsp;&nbsp;&nbsp; All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the Registrant's ability to record, process, summarize, and report financial information; and

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the Registrant's internal control over financial reporting.

---

| | | |
|:---|:---|:---|
| &nbsp;&nbsp; Date: | &nbsp;&nbsp; February 25, 2026 | &nbsp;&nbsp; /s/ John P. DeGulis |
|  |  | &nbsp;&nbsp; John P. DeGulis |
|  |  | &nbsp;&nbsp; President |

---

**Exhibit 1B**

I, Charles S. Todd, certify that:

1. &nbsp;&nbsp;&nbsp;&nbsp; I have reviewed this report on Form N-CSR of Sound Shore Fund, Inc. (the "registrant");

2. &nbsp;&nbsp;&nbsp;&nbsp; Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. &nbsp;&nbsp;&nbsp;&nbsp; Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations, and changes in net assets of the Registrant as of, and for, the periods presented in this report;

4. &nbsp;&nbsp;&nbsp;&nbsp; The Registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Rule 30a-3(c) under the Investment Company Act of 1940 (the "Act")) and internal control over financial reporting (as defined in Rule 30a-3(d) under the Act) for the Registrant and have:

(a) &nbsp;&nbsp;&nbsp;&nbsp; Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the Registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c) &nbsp;&nbsp;&nbsp;&nbsp; Evaluated the effectiveness of the Registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of a date within 90 days prior to the filing date of this report, based on such evaluation; and

(d) Disclosed in this report any change in the Registrant's internal control over financial reporting that occurred during the period covered by this report that has materially affected, or is reasonably likely to materially affect, the Registrant's internal control over financial reporting; and

5. &nbsp;&nbsp;&nbsp;&nbsp; The Registrant's other certifying officer and I have disclosed to the Registrant's auditors and the audit committee of the Registrant's board of directors (or persons performing the equivalent functions):

(a) &nbsp;&nbsp;&nbsp;&nbsp; All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the Registrant's ability to record, process, summarize, and report financial information; and

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the Registrant's internal control over financial reporting.

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| | | |
|:---|:---|:---|
| &nbsp;&nbsp; Date: | &nbsp;&nbsp; February 25, 2026 | &nbsp;&nbsp; /s/ Charles S. Todd |
|  |  | &nbsp;&nbsp; Charles S. Todd |
|  |  | &nbsp;&nbsp; Treasurer |

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## Exhibit 99.906

Exhibit 2

Certification Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (subsections (a) and (b) of section 1350, chapter 63 of title 18, United States Code)

This certification is provided pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, 18 U.S.C. § 1350, and accompanies the report on Form N-CSR for the year ended December 31, 2025 of Sound Shore Fund, Inc. (the "Registrant").

Each of the undersigned, being the Principal Executive Officer and Principal Financial Officer of the Registrant, hereby certifies that, to such officer's knowledge:

1. &nbsp;&nbsp;&nbsp;&nbsp; The Form N-CSR fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m(a) or 78o(d)); and

2. &nbsp;&nbsp;&nbsp;&nbsp; The information contained in the Form N-CSR fairly presents, in all material respects, the financial condition and results of operations of the Registrant.&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

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| | |
|:---|:---|
| Dated: | February 25, 2026 |
|  | /s/ John P. DeGulis |
|  | John P. DeGulis |
|  | President |
| Dated: | February 25, 2026 |
|  | /s/ Charles S. Todd |
|  | Charles S. Todd |
|  | Treasurer |

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A signed original of this written statement required by Section 906 has been provided to the Trust and will be retained by the Trust and furnished to the Securities and Exchange Commission or its staff upon request.