Form 8-K
8-K — Oxford Square Capital Corp.
Accession: 0001213900-26-062870
Filed: 2026-05-29
Period: 2026-05-26
CIK: 0001259429
Item: Changes in Registrant's Certifying Accountant
Item: Financial Statements and Exhibits
Documents
8-K — ea0292775-01_8k.htm (Primary)
EX-16.1 — EXHIBIT 16.1 (ea029277501_ex16-1.htm)
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d)
of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported):
May 26, 2026
OXFORD SQUARE CAPITAL CORP.
(Exact name of registrant as specified in charter)
Maryland
814-00638
20-0188736
(State or Other Jurisdiction
of Incorporation)
(Commission
File Number)
(I.R.S. Employer
Identification No.)
8 Sound Shore Drive, Suite 255
Greenwich, CT
06830
(Address of Principal Executive Offices)
(Zip Code)
(203) 983-5275
(Registrant’s telephone number, including
area code)
N/A
(Former name or former address, if changed since
last report)
Check the appropriate box below if the Form 8-K filing is intended
to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
☐
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
☐
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
☐
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
☐
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Securities registered pursuant to Section 12(b)
of the Act:
Title of each class
Trading
Symbol(s)
Name of each exchange
on which registered
Common Stock, par value $0.01 per share
OXSQ
NASDAQ Global Select Market LLC
5.50% Notes due 2028
OXSQG
NASDAQ Global Select Market LLC
7.75% Notes due 2030
OXSQH
NASDAQ Global Select Market LLC
Indicate by check mark whether the registrant is an emerging growth
company as defined in Rule 405 of the Securities Act of 1933 or Rule 12b-2 of the Securities Exchange Act of 1934.
Emerging growth company ☐
If an emerging growth company, indicate by check mark if the registrant
has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant
to Section 13(a) of the Exchange Act. ☐
Item 4.01. Changes in Registrant's Certifying
Accountant.
On
May 26, 2026, Oxford Square Capital Corp. (the “Company”) dismissed PricewaterhouseCoopers LLP (“PwC”) as its
independent registered public accounting firm and engaged Ernst & Young LLP (“EY”) as its new independent registered public
accounting firm. The decision to dismiss PwC and engage EY was approved by the Company’s board of directors (the “Board”)
based on the recommendation of the audit committee of the Board.
The
audit reports of PwC on the Company’s financial statements as of and for the fiscal years ended December 31, 2025 and 2024 did not
contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.
During
the Company’s two most recent fiscal years and in the subsequent interim period through May 26, 2026, there were (i) no disagreements
between the Company and PwC on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or
procedure, which disagreements, if not resolved to the satisfaction of PwC, would have caused PwC to make reference to the subject matter
of the disagreements in their reports on the financial statements for such years, and (ii) no reportable events (as that term is defined
in Item 304(a)(1)(v) of Regulation S-K promulgated under the Securities Exchange Act of 1934, as amended (the “Exchange Act”)).
The
Company has provided PwC with a copy of this disclosure and has requested that PwC provide the Company with a letter addressed to the
Securities and Exchange Commission stating whether or not PwC agrees with the above statements. A copy of PwC’s letter, dated May
29, 2026, is attached as Exhibit 16.1 to this Current Report on Form 8-K.
During
the Company’s two most recent fiscal years and in the subsequent interim period through May 26, 2026, neither the Company nor any
person on its behalf has consulted with EY with respect to either (i) the application of accounting principles to a specified transaction,
either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements or (ii)
any matter that was either the subject of a “disagreement” or a “reportable event” as such terms are defined in
Items 304(a)(1)(iv) or 304(a)(1)(v), respectively, of Regulation S-K promulgated under the Exchange Act.
Item 9.01.
Financial Statements and Exhibits
(d)
Exhibits.
Exhibit Number
Description
16.1
Letter from PricewaterhouseCoopers LLP to the Securities and Exchange Commission dated May 29, 2026
104
Cover Page Interactive Data File (embedded within the Inline XBRL document).
SIGNATURE
Pursuant to the requirements of the Securities
Exchange Act of 1934, as amended, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly
authorized.
OXFORD SQUARE CAPITAL CORP.
Date: May 29, 2026
By:
/s/ Saul B. Rosenthal
Name:
Saul B. Rosenthal
Title:
President
EX-16.1 — EXHIBIT 16.1
EX-16.1
Filename: ea029277501_ex16-1.htm · Sequence: 2
Exhibit 16.1
May 29, 2026
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Commissioners:
We have read the statements made by Oxford Square Capital Corp. (copy
attached), which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K of Oxford
Square Capital Corp. dated May 26, 2026. We agree with the statements concerning our Firm contained therein.
Very truly yours,
/s/ PricewaterhouseCoopers LLP
New York, New York
Attachment
PricewaterhouseCoopers LLP, 300
Madison Avenue,
New York, NY 10017
www.pwc.com
(646) 471 3000
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5.50% Notes due 2028
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