OHA Investment Corporation
OHA Investment Corp (Form: 40-17F2, Received: 12/29/2016 15:50:25)


UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
 
FORM N-17f-2
 
CERTIFICATE OF ACCOUNTING OF SECURITIES AND SIMILAR INVESTMENTS IN THE CUSTODY
OF MANAGEMENT INVESTMENT COMPANIES
 
Pursuant to Rule 17f-2 [17 CRF 270.17f-2]
 
1. Investment Company Act File Number:
 
814-00672
 
 
Date examination completed:
 
November 30, 2016
 
 
 
2. State Identification Number:
  
  
 
 
AL
 
AK
 
AZ
 
AR
 
CA
 
CO
 
 
CT
 
DE
 
DC
 
FL
 
GA
 
HI
 
 
ID
 
IL
 
IN
 
IA
 
KS
 
KY
 
 
LA
 
ME
 
MD
 
MA
 
MI
 
MN
 
 
MS
 
MO
 
MT
 
NE
 
NV
 
NH
 
 
NJ
 
NM
 
NY
 
NC
 
ND
 
OH
 
 
OK
 
OR
 
PA
 
RI
 
SC
 
SD
 
 
TN
 
TX
 
UT
 
VT
 
VA
 
WA
 
 
WV
 
WI
 
WY
 
PUERTO RICO
 
 
Other (specify):
 
 
 
 
 
 
 
 

3. Exact name of investment company as specified in registration statement:
 
OHA Investment Corporation
4. Address of principal executive office (number, street, city, state, zip code):
 
1114 Avenue of the Americas, 27 th  Floor, New York, New York 10036
 

















Management Statement Regarding Compliance With Certain Provisions of the Investment Company Act of 1940
 

We as members of management of OHA Investment Corporation (the “Company”), are responsible for complying with the requirements of subsections (b) and (c) of rule 17f-2, “Custody of Investments by Registered Management Investment Companies,” of the Investment Company Act of 1940 (the “Act”). We are also responsible for establishing and maintaining effective internal controls over compliance with those requirements. We have performed an evaluation of the Company’s compliance with the requirements of subsections (b) and (c) of rule 17f-2 as of November 30, 2016 and from June 30, 2016 through November 30, 2016.

Based on this evaluation, we assert that the Company was in compliance with the requirements of subsections (b) and (c) of rule 17f-2 of the Act as of November 30, 2016 and from June 30, 2016 through November 30, 2016, with respect to securities reflected in the investment account of the Company.
 
OHA Investment Corporation
 
 
By: /s/ Steven Wayne
Steven Wayne
Chief Executive Officer
 
 
December 29, 2016
 







































Report of Independent Registered Public Accounting Firm
 

The Board of Directors of
OHA Investment Corporation

We have examined management’s assertion, included in the accompanying Management Statement Regarding Compliance With Certain Provisions of the Investment Company Act of 1940, that OHA Investment Corporation (the “Company”) complied with the requirements of subsections (b) and (c) of rule 17f-2 under the Investment Company Act of 1940 (the “Act”) as of November 30, 2016. Management is responsible for the Company’s compliance with those requirements. Our responsibility is to express an opinion on management’s assertion about the Company’s compliance based on our examination.

Our examination was conducted in accordance with the standards of the attestation standards established by the American Institute of Certified Public Accountants and, accordingly, included examining, on a test basis, evidence about the Company’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. Included among our procedures were the following tests performed as of November 30, 2016, and with respect to agreement of security purchases and sales, for the period from June 30, 2016 (the date of our last examination), through November 30, 2016.

Count and inspection of all securities located in the vault of Wells Fargo Bank in Minneapolis, Minnesota without prior notice to management;
Confirmation of all securities held by institutions in book entry form with Wells Fargo Bank;
Reconciliation of all such securities to the books and records of the Company and the Custodian; and
Agreement of all security purchases and all security sales since our last report from the books and records of the Company to broker confirmations.

We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on the Company’s compliance with specified requirements.

In our opinion, management's assertion that OHA Investment Corporation complied with the requirements of subsections (b) and (c) of rule 17f-2 of the Act as of November 30, 2016, with respect to securities reflected in the investment account of the Company is fairly stated, in all material respects.

This report is intended solely for the information and use of management and the Board of Directors of OHA Investment Corporation and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties.


/s/ Ernst & Young LLP
 
December 29, 2016