EX-99.N.2
Published on June 9, 2010
Exhibit (n)(2)
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the Board of Directors
Triangle Capital Corporation
Triangle Capital Corporation
We have audited the senior securities table included in the accompanying registration statement on
Form N-2 of Triangle Capital Corporation as of December 31, 2009. The senior securities table is
the responsibility of Triangle Capital Corporations management. Our responsibility is to express an opinion on the
senior securities table based on our audit.
We conducted our audit in accordance with the standards of the Public Company Accounting Oversight
Board (United States). Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the senior securities table is free of material misstatement. An
audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the
senior securities table. An audit also includes assessing the accounting principles used and
significant estimates made by management, as well as evaluating the overall senior securities table
presentation. We believe that our audit provides a reasonable basis for our opinion.
In our opinion, the senior securities table referred to above presents fairly, in all material
respects, the senior securities, as defined in Section 18 of the
Investment Company Act of 1940, of Triangle Capital Corporation at
December 31, 2009 in conformity
with U.S. generally accepted accounting principles.
/s/ Ernst & Young LLP
Raleigh, North Carolina
June 2, 2010
Raleigh, North Carolina
June 2, 2010