What changed 10-K/A

Item 1B. Unresolved Staff Comments

2026-04-20 compared with 2025-12-18 · 2 added, 1 removed, 25 unchanged (11% of the section changed)

6 unchanged sentences

We have created an Information Security Team, consisting of our Chief Financial Officer and our Chief Compliance Officer, to implement and administer our Cybersecurity Policy.

Among the duties and responsibility of our Information Security Team are the following:

Our Chief Financial Officer and Chief Compliance Officer have each served in senior management positions for a number of years, have received cybersecurity training from time to time in connection with their professional certifications, and have overseen and supervised the activities of external information technology personnel of the Fund during this period.

Among the duties and responsibilities of our Information Security Team are the following:

Ensuring that all Equus personnel are aware of the Cybersecurity Policy and agree to adhere to its requirements;

17 unchanged sentences

Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.