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September 29, 2023

Via EDGAR

Securities and Exchange Commission

Division of Investment Management

100 F Street, N.E.

Washington, D.C. 20549

Ladies and Gentlemen:

On behalf of Carlyle Credit Income Fund (the “Fund”), a registered closed-end fund, we hereby provide responses to the comments from the staff (the “Staff”) of the Division of Investment Management of the U.S. Securities and Exchange Commission (the “Commission”) regarding Pre-Effective Amendment No. 3 (“Amendment No. 3”) to the above-referenced shelf registration statement on Form N-2 (the “Registration Statement”) in connection with the registration of the offer and sale from time to time of common shares, preferred shares, subscription rights, and debt securities of the Fund.

For convenience of reference, the Staff’s comments have been reproduced herein. Please note that all page numbers in our responses are references to the page numbers of Amendment No. 3. All capitalized terms used but not defined in this letter have the meanings given to them in Amendment No. 3.

Legal Comment

Response: The Fund respectfully notes that, as discussed with the Staff, it may in the future participate in a joint venture where the Fund and another party share equal control and that such participation would not constitute the Fund having primary control of such vehicle.

Accounting Comment

Response: In response to the Staff’s comment, the Fund undertakes to file a post-effective amendment to the Registration Statement pursuant to Rule 424 that will include fiscal year 2013 in the financial highlights.

Please call me (202-636-5879) or Jonathan Pacheco (202-636-5876) or with any questions you may have regarding this filing or if you wish to discuss the above responses.

Jonathan Pacheco, Simpson Thacher & Bartlett LLP

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