Form N-CEN - Annual Report for Registered Investment Companies
13 Septembre 2023 - 8:06PM
Edgar (US Regulatory)
RIVERNORTH SPECIALTY FINANCE
CORPORATION
ARTICLES OF AMENDMENT
RiverNorth Specialty
Finance Corporation, a Maryland corporation, having its principal office at 2405 York Road, Suite 21, Lutherville Timonium, Maryland 21093-2264
(the “Corporation”), hereby certifies to the State Department of Assessments and Taxation of Maryland (the “SDAT”)
that:
FIRST: The Charter
of the Corporation is hereby amended by striking in its entirety, Article I, and by substituting in lieu thereof the following new Article
I:
The name of the Corporation is
“RiverNorth Capital and Income
Fund, Inc.”.
SECOND: By
a Unanimous Written Consent of the Board of Directors dated December 2, 2022, pursuant to and in accordance with Section 2-605(a)(1) of
the Corporations and Associations Article of the Annotated Code of Maryland, the Board of Directors of the Corporation duly approved said
amendment, without action by the stockholders.
IN WITNESS WHEREOF,
as of December 2, 2022, the Corporation has caused these Articles of Amendment to be signed in its name and on its behalf by its President,
and attested by its Secretary, and its President acknowledges that these Articles of Amendment are the act and deed of the Corporation
under the penalties of perjury, and that the matters and facts set forth herein with respect to authorization and approval are true in
all material respects to the best of his knowledge, information, and belief.
ATTEST: |
|
RiverNorth Specialty Finance Corporation |
|
|
|
|
|
/s/ Marcus L. Collins |
|
By: |
/s/ Patrick W. Galley |
(SEAL) |
Marcus L. Collins, Secretary |
|
Patrick W. Galley, Chairman and President |
|
|
KPMG LLP
Aon Center
Suite 5500
200 E. Randolph
Street
Chicago, IL 60601-6436 |
|
Report of Independent Registered Public Accounting
Firm
To the Shareholders and Board of
Directors
RiverNorth Capital and Income Fund, Inc.:
In planning and performing our audit
of the of RiverNorth Capital and Income Fund, Inc. (the Fund) as of and for the year ended June 30, 2023, in accordance with
the standards of the Public Company Accounting Oversight Board (United States), we considered the Fund's internal control over financial
reporting, including controls over safeguarding securities, as a basis for designing our auditing procedures for the purpose of expressing
our opinion on the and to comply with the requirements of Form N-CEN, but not for the purpose of expressing an opinion on the effectiveness
of the Fund's internal control over financial reporting. Accordingly, we express no such opinion.
Management of the Fund is responsible
for establishing and maintaining effective internal control over financial reporting. In fulfilling this responsibility, estimates and
judgments by management are required to assess the expected benefits and related costs of controls. A company's internal control over
financial reporting is a process designed 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. A company's internal control
over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail,
accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions
are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and
that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the
company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition
of the company's assets that could have a material effect on the financial statements.
Because of its inherent limitations,
internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness
to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of
compliance with the policies or procedures may deteriorate.
A deficiency in internal control
over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course
of performing their assigned functions, to prevent or detect misstatements on a timely basis. A material weakness is a deficiency, or
a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material
misstatement of the company’s annual or interim financial statements will not be prevented or detected on a timely basis.
Our consideration of the Fund's internal
control over financial reporting was for the limited purpose described in the first paragraph and would not necessarily disclose all deficiencies
in internal control that might be material weaknesses under standards established by the Public Company Accounting Oversight Board (United
States). However, we noted no deficiencies in the Fund's internal control over financial reporting and its operation, including controls
over safeguarding securities, that we consider to be a material weakness as defined above as of June 30, 2023.
| | KPMG LLP, a Delaware limited liability
partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited,
a private English company limited by guarantee. |
|
This report is intended solely for
the information and use of the management and the Board of Directors of RiverNorth Capital and Income Fund, Inc. and the Securities and
Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties.
Chicago, Illinois
August 29, 2023
RiverNorth Capital and I... (NYSE:RSF)
Graphique Historique de l'Action
De Août 2024 à Sept 2024
RiverNorth Capital and I... (NYSE:RSF)
Graphique Historique de l'Action
De Sept 2023 à Sept 2024