# STARLIGHT FUNDING INVESTMENTS, LLC X-17A-5 (2024-03-27) — Broker-dealer annual report - Company: STARLIGHT FUNDING INVESTMENTS, LLC - Form: X-17A-5 - Filed: 2024-03-27 - Period: 2023-12-31 - Accession: 0001109155-24-000001 - CIK: 1109155 - File #: 8-52424 - Type: Broker-dealer - Material weakness: No - Auditor: Mercurius & Associates LLP - Auditor location: New Delhi, K7 - Contact: Maria Dembski - Phone: 510-527-6954 - Email: alan@starlightinvestments.com - Website: starlightinvestments.com - Signed by: Maria Dembski (CFO) Original filing: https://www.sec.gov/Archives/edgar/data/1109155/000110915524000001/starlightinvestments2023.pdf --- {0}------------------------------------------------ | UNITED STATES | |------------------------------------| | SECURITIES AND EXCHANGE COMMISSION | | Washington, D.C. 20549 | | OMB APPROVAL | | |--------------------------|--| | OMB Number 3235-0123 | | | Expires: Nov. 30, 2026 | | | Estimated average burden | | | hours per response: 12 | | | | | SEC FILE NUMBER 8-52424 # ANNUAL REPORTS FORM X-17A-5 PART III FACING PAGE Information Required Pursuant to Rules 17a-5, 17a-12, and 18a-7 under the Securitles Exchange Act of 1934 FILING FOR THE PERIOD BEGINNING 01/01/2023 \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ A. REGISTRANT IDENTIFICATION NAME OF FIRM: Starlight Funding Investments LLC TYPE OF REGISTRANT (check all applicable boxes): @ Broker-dealer □ Check here if respondent is also an OTC derivatives dealer ADDRESS OF PRINCIPAL PLACE OF BUSINESS: (Do not use a P.O. box no.) # 1307 Bonita Ave | (No. and Street) | | | | | |----------------------------------------------------------------------------------------------------------|--------------------------------|-------------------------------|--|--| | Berkeley | CA | 94709 | | | | (City) | (State) | (Zip Code) | | | | PERSON TO CONTACT WITH REGARD TO THIS FILING | | | | | | Alan Kempner Davis | 510-527-6954 | alan@starlightinvestments.com | | | | (Name) | (Area Code - Telephone Number) | (Email Address) | | | | B. ACCOUNTANT IDENTIFICATION | | | | | | INDEPENDENT PUBLIC ACCOUNTANT whose reports are contained in this filing *
Mercurius & Associates LLP | | | | | | (Name - if individual, state last, first, and middle name) | | | | | | A-94/8 Wazirpur Industrial Area Main Ring Rd | New Delhi | Delhi
110052 | | | | | | September 19, 2017 11:40 PM IST 1 | | |--------------------------------------------------|-----------------------|--------------------------------------------|------------| | (Address) | (City) | (State) | (Zip Code) | | 02/10/2009 | | 3223 | | | (Date of Registration with PCAOB)(if applicable) | | (PCAOB Registration Number, if applicable) | | | | FOR OFFICIAL USE ONLY | | | | | | | | | | | | | \* Claims for exemption from the requirement that the annual reports of an independent public accountant must be supported by a statement of facts and circumstances relied on as the basis of the exemption. See 17 CFR 240.17a-5(e)(1)(ii), if applicable. Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number. {1}------------------------------------------------ #### OATH OR AFFIRMATION 1, Maria Dembski \_, swear (or affirm) that, to the best of my knowledge and belief, the financial report pertaining to the firm of Slariight Funding Investments LLC 12/31 . as of 12/31 ر 2023\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ partner, officer, director, or equivalent person, as the career for animm the helther the conpany not any as that of a customer as that of a customer. Signature: Title: acqualine G. Murdiv Corren, Espirant 02,20,200 Notary ID 13145308-0 CFO This filing\*\* contains (check all applicable boxes): - (a) Statement of financial condition. - □ (b) Notes to consolidated statement of financial condition. - (c) Statement of income (loss) or, if there is other comprehensive income in the period(s) presented, a statement of comprehensive income (as defined in § 210.1-02 of Regulation S-X). - (d) Statement of cash flows. - (e) Statement of changes in stockholders' or partners' or sole proprietor's equity. - □ (f) Statement of changes in liabilities subordinated to claims of coplitors. - (g) Notes to consolidated financial statements. - (h) Computation of net capital under 17 CFR 240.15c3-1 or 17 CFR 240.18a-1, as applicable. - O (i) Computation of tangible net worth under 17 CFR 240.18a-2. - - □ (k) Computation for determination of security-based swap reserve requirements pursuant to Exhibit B to 17 CFR 240.15c3-3 or Exhibit A to 17 CFR 240.18a-4, as applicable. - □ (I) Computation for Determination of PAB Requirements under Exhibit A to § 240.15c3-3. - (m) Information relating to possession or control requirements for customers under 17 CFR 240.15c3-3. - □ (n) Information relating to possession or control requirements for security-based swap customers under 17 CFR 240.15c3-3(p)(2) or 17 CFR 240.18a-4, as applicable. - (o) Reconciliations, including apropriate explanations, of the FOCUS Report with computation of net capital or tangible net worth under 17 CFR 240.18c3-1, 17 CFR 240.18a-2, as applicable, and the reserve requirements under 17 CFR 240.15c3-3 or 17 CFR 240.18a-4, as applicable, if material differences exist, or a statement that no material ritherences exist. - □ (p) Summary of financial data for subsidiaries not consolidated in the statement of financial condition. - (q) Oath or affirmation in accordance with 17 CFR 240.17a-5, 17 CFR 240.17a-12, or 17 CFR 240.18a-7, as applicable. - □ (r) Compliance report in accordance with 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable. - (s) Exemption report in accordance with 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable. - O (t) Independent public accountant's report based on an examination of the statement of financial condition. - (u) Independent public accountant's report based on an examination of the financial statements under 17 CFR 240.17a-5, 17 CFR 240.18a-7, or 17 CFR 240.17a-12, as applicable. - O (v) Independent public accountant's report based on an examination of certain statements in the compliance report under 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable. - | {w} Independent public accountant's report based on a review of the exemption report under 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable. - | (x) Supplemental reports on applying agreed-upon procedures, in accordance with 17 CFR 240.17a-12, as applicable. - O (y) Report describing any material inadequacies found to exist or found to have existed since the date of the previous audit, or a statement that no material inadequacies exist, under 17 CFR 240.17a-12(k). - O (z) Other: \*\* To request confidential treatment of certain portions of this filing, see 17 CFR 240.170-5(e)(3) or 17 CFR 240.18c-7(d)(2), as applicable. {2}------------------------------------------------ # STARLIGHT FUNDING INVESTMENTS, LLC Financial Statements and Supplemental Schedules For the Year Ended December 31, 2023 {3}------------------------------------------------ | Contents | | | |----------------------------------------------------------------------------------------------------------------------|-------|--| | Report of Independent Registered Public Accounting Firm | 2 | | | FINANCIAL STATEMENTS | | | | Statement of Financial Condition | 3 | | | Statement of Operating Income | 4 | | | Statement of Changes in Member's Equity | 5 | | | Statement of Cash Flows | 6 | | | Notes to Financial Statements | 7-9 | | | SUPPLEMENTARY INFORMATION PURSUANT TO SEC RULE 17A-5 | | | | Schedule I: Computation of Net Capital
Reconciliation of Computation of Net Capital | 10 | | | Schedule II: Statement Regarding Changes in Liabilities
Subordinated to Claims of General Claims | 11 | | | Schedule III: Statement Regarding the Exemption from Reserve Requirements
and Possession and Control Requirements | 12 | | | Report of Independent Registered Public Accounting Firm | | | | | 13-14 | | | Report of Independent Registered Public Accounting Firm Exemption Report | ાં રે | | | Exemption Report | 16 | | {4}------------------------------------------------ ![](_page_4_Picture_0.jpeg) ·91 11 4559 6689 info@masllp.com 17 www.masllp.com #### Report of Independent Registered Public Accounting Firm To the Members of Starlight Funding Investments, LLC #### Opinion on the Financial Statement We have audited the accompanying statement of financial condition of the Starlight Funding Investments, LLC (the "Company") as of December 31, 2023 and the related notes (collectively referred to as the "financial statement"). In our opinion, the financial statement process foilry, in all material respect, the financial position of the Company as of December 31, 2023 in conformity with accounting principles generally accepted in the United States of America. #### Basis for Opinion The financial statement is the responsibility of the Starlight Funding Investments, LLC's management. Our responsibility is to express an opinion on these financial statements based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (Ulited States) ("PCAOB") and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB. We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statement is free from material misstatement, whether due to error or fraud. Our audit included performing procedures to assess the risks of material misstatement of the financial statement, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statement. Our audit also included evaluating the acconting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statement. We believe that our audit of the financial statement provide a reasonable basis for our opinion. Morcumus & Ass Mercurius & Associates LLP (Formerly known as AJSH & Co LLP) We have served as the Starlight Funding Investments, LLC Auditor since 2023. New Delhi, India March 22, 2024 ![](_page_4_Picture_17.jpeg) LLPIN-AAG-1471 A-94/8, Wazirpur Industrial Area New Delhi-110052, India {5}------------------------------------------------ # Starlight Funding Investments LLC Statement of Financial Condition Year Ended December 31, 2023 ## ASSETS | Cash | S | 8,368 | |---------------------------------------|---|--------| | Prepaid expenses | | 1,925 | | TOTAL ASSETS | S | 10,293 | | LIABILITIES AND MEMBER'S EQUITY | | | | Liabilities | | | | Accounts payable | S | 1,398 | | Deferred Income & Related Expense | S | 852 | | TOTAL LIABILITIES | | 2,250 | | Member's Equity | | 8,043 | | TOTAL LIABILITIES AND MEMBER'S EQUITY | S | 10,293 | The footnotes are an integral part of the financial statements. {6}------------------------------------------------ # Starlight Funding Investments, LLC Statement of Operating Income Year Ended December 31, 2023 ## Revenue | Consulting Income
Success Fee Income
Other | \$
S | 28,311
101,137
9,856 | | |--------------------------------------------------|---------|----------------------------|--| | TOTAL REVENUE | | 139,304 | | | Expenses | | | | | Commissions expense | | 97,854 | | | Licensing and registration | | 4,327 | | | Professional fees | | 18,968 | | | Other expenses | | 17.372 | | | TOTAL EXPENSES | | 138.521 | | | NET INCOME | S | 783 | | The footnotes are an integral part of the financial statements. {7}------------------------------------------------ # Starlight Funding Investments, LLC Statement of Changes in Member's Equity Year Ended December 31, 2023 | | | Total | |-------------------------------|---|---------| | Balances on December 31, 2023 | S | 8,460 | | Members Distribution | S | (1,200) | | Net Income | | 783 | | Balances on December 31, 2023 | S | 8,043 | The footnotes are an integral part of the financial statements. {8}------------------------------------------------ # Starlight Funding Investments, LLC Statement of Cash Flows Year Ended December 31, 2023 | | | TOTAL | |---------------------------------------------------------------------------|----|---------| | OPERATING ACTIVITIES | | | | Net Income | S | 783 | | Adjustments to reconcile Net Income to Net Cash provided by operations: | | | | Prepaid Expenses | | (313) | | Accounts Payable | | 48 | | Deferred Income & Related Expense: Deferred Compensation Liability | | (213) | | Deferred Income & Related Expense Deferred Income | | 1.065 | | Total Adjustments to recon Net Income to Net cash provided by operations: | S | 587 | | Net cash provided by operating activities | S | 1.370 | | FINANCING ACTIVITIES | | | | Member Distribution | | (1,200) | | Net cash provided by financing activities | \$ | (1,200) | | Net cash increase for period | S | 170 | | Cash at beginning of period | S | 8,198 | | Cash at end of period | S | 8,368 | The footnotes are an integral part of the financial statements. . {9}------------------------------------------------ ## Starlight Funding Investments, LLC Notes to Financial Statements December 31, 2023 # Note 1 - Nature of Business and Summary of Significant Accounting Policies #### Nature of Business: Starlight Funding Investments, LLC, (Company), was organized in the State of Texas on November 30, 1999. The Company has adopted a calendar year. The Company, located in Berkeley, CA, is a broker and dealer in securities registered with the Securities and Exchange Commission ("SEC") and is a member of FINRA. Starlight Funding Investments, LLC, (the "Company") is a registered broker-dealer subject to Rule 17a-5 promulgated by the Securities and Exchange Commission (17 C.F.R. §240.17a-5, "Reports to be made by certain brokers and dealers"). This Exemption is required by 17 C.F.R. § 240.17a-5(d)(1) and (4). Starlight Funding Investments, LLC files an exemption report because our company provides private placements of debt and equity securities of corporation and other entities, during the report period Starlight Funding Investments, LLC (a) did not directly or indirectly receive, hold and or otherwise owe funds or securities for to customers, other than money or other consideration received and promptly transmitted in compliance with paragraph (a) or (b)(2) of rule 15c2-4; (b) did not carry account of or for customers; and (c) did not carry PAB account (as defined in rule 15c3-3. #### Significant Accounting Policies: The financial statements of the Company have been prepared on the accrual basis of accounting and accordingly reflect all significant receivables, payables, and other liabilities. #### Cash and Cash Equivalents The Company considers as cash all short-term investments with an original maturity of three months or less to be cash equivalents. #### Accounts Receivable - Recognitions of Bad Debt The Corporation considers accounts receivable to be fully collectible; accordingly, no allowance for doubtful accounts is required. If amounts become uncollectible, they will be charged to operations when that determination is made. {10}------------------------------------------------ ## Starlight Funding Investments, LLC Notes to Financial Statements December 31, 2023 Revenue Recognition Starlight's Written Supervisory Procedures, section 6.1.6.1 was changed in 2023 to the following: Recognition of Revenue and Representative Compensation from Customer Retainers Customer Retainer Revenue as described in engagement agreements, exchanged emails with customer confirmation, or other mutual agreed documents, shall be accounted by Starlight as follows: - · If Starlight services are performed for a defined task, then received payments shall be recognized when specific milestones are met or if milestones are not agreed upon, then when the task is completed. - · If Starlight services are performed for ongoing services and the retainer is paid monthly, then received payments for those services shall be recognized at the end of that month or when received whichever comes later. If a lump sum payment is received for multiple months, then the retainer shall be allocated evenly to each month and that month's allocation shall be recognized at the end of that month. - · If a payment is for a current period of time (i.e. a month or quarter, etc.), then revenue and representative compensation may be recognized as earned on a daily, weekly, monthly or quarterly basis at Starlight's discretion and the direction of an operating Principal. This is to recognize that the earnings are daily, but the recognition is usually less frequent to facilitate accounting. - · When Starlight recognizes revenue from a client, then the corresponding compensation to the representative shall be recognized. ## Use of Estimates The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of the assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates ## Fair Value of Financial Instruments The Company's financial assets and liability amounts reported in the statement of financial condition are short-term in nature and of approximate fair value. ## Income Taxes The company was formed as a limited liability company and elected to be treated as a proprietorship for federal income tax purposes. {11}------------------------------------------------ ## Starlight Funding Investments, LLC Notes to Financial Statements December 31, 2023 ## Concentrations The company specializes in mergers and acquisitions, and private capital formations. #### Subsequent Events The Company's net capital has been reduced below the minimum net capital requirement after December 31st, 2023 (From Feb 20th, 2024 to Feb 24,2024) due to error the rectification of which has been filed by the company with FINRA as at February 27, 2024 and the same has been resolved. ## Note 2 - Net Capital Requirements The Company is subject to the SEC Uniform Net Capital Rule (Rule 15c3-1), which requires the maintenance of a minimum net capital and requires that the ratio of aggregate indebtedness to net capital, both as defined, shall not exceed 15 to 1. Rule 15c3-1 also provides that equity capital may not be withdrawn, or cash dividends paid if the resulting net capital ratio would exceed 10 to 1. On December 31, 2023, the Company had net capital of \$6,118.00, which was \$1,118.00 in excess of its net capital requirement of \$5,000. The Company's net capital ratio was .23 to 1. #### Note 3 - Possession of Control Requirements Starlight Funding Investments, LLC (a) did not directly or indirectly receive, hold and or otherwise owe funds or securities for to customers, other than money or other consideration received and promptly transmitted in compliance with paragraph (a) or (b)(2) of rule 15c2-4; (b) did not carry account of or for customers; and (c) did not carry PAB account (as defined in rule 15c3-3). There were no material inadequacies in the procedures followed in adhering to the exemptive provision. #### Note 4 - Contingencies There are currently no asserted claims or legal proceedings against the Company, however, the nature of the Company's business subjects in the various claims, regulatory examinations, and other proceedings in the ordinary course of business. The ultimate outcome of any such action against the Company could have an adverse impact on the financial condition, results, of operations, or cash flows of the Company. Note 5 - Rent There was no rent expense in 2023. {12}------------------------------------------------ ## Starlight Funding Investments, LLC Schedule 1: Supplemental Information Pursuant to Rule 17a-5 December 31, 2023 | Computation of Net Capital | | |------------------------------------------------------------------------------------------------------------------------------------------|-------------| | Total member's equity qualified for net capital | ಳಿ
8,043 | | Deductions and/or charges
Non-allowable assets: | | | Prepaid expenses | 1.925 | | Net Capital | S
6.118 | | Aggregate indebtedness
Accounts payable | ક
1,398 | | Total aggregate indebtedness | S
1.398 | | Computation of basic net capital requirement
Minimum net capital required (greater of \$5,000 or
6 2/3% of aggregate indebtedness) | S
5.000 | | Net capital in excess of minimum requirement | S
1,118 | | Ratio of aggregate indebtedness to net capital | .23 to 1 | See accountant's audit report. There are no material differences between the above computation and the computation included in the Company's corresponding unaudited form X-17A-5 Part IIA filing. {13}------------------------------------------------ ## Starlight Funding Investments, LLC Schedule II: Statement Regarding Changes in Liabilities Subordinated to Claims of General Claims December 31, 2023 No statement is required as no subordinate liabilities existed at any time during the year. {14}------------------------------------------------ Starlight Funding Investments, LLC files an exemption report because our company provides private placements of debt and equity securities of corporations and other entities, and during the report period Starlight Funding Investments, LLC (a) did not directly or indirectly receive, hold and or otherwise owe funds or securities for to customers, other than money or other consideration received and promptly transmitted in compliance with paragraph (a) or (b)(2) of rule 15c2-4; (b) did not carry account of or for customers; and (c) did not carry PAB account (as defined in rule 15c3-3); and Starlight Funding Investments, LLC stated that Starlight Funding Investments, LLC met the identified exemption provisions throughout the most recent fiscal year without exception. {15}------------------------------------------------ ![](_page_15_Picture_0.jpeg) MERCURIUS & ASSOCIATES LLP du known or AISH & Coll P +91 11 4559 6689 info@masllp.com N www.masllp.com #### Report of the Independent Registered Public Accounting Firm #### To the Members of Starlight Funding Investments, LLC #### Opinion on the Financial Statements We have audited the accompanying statement of financial condition of Starlight Funding Investments, LLC (the "Company") as of December 31, 2023 and the related statements of operations, changes in member's equity and cash flows for the year ended, and the related notes (collectively referred to as the "financial statements"). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2023, and the results of its operations and its cash flows for the year ended, in conformity with accounting principles generally accepted in the United States of America. #### Basis for Opinion These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on the Company's financial statements based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) ("PCAOB") and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB. We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. Our audit included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audit also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audit provides a reasonable basis for our opinion, #### Auditor's Report on Supplemental Information The supplementary information contained in Schedule I - Computation of Net Capital pursuant to Uniform Net Capital Rule 15c3-1 of Securities and Exchange Commission has been subjected to audit procedures performed in conjunction with the audit of Company's financial statements. The supplemental information is the responsibility of the Company's management. Our audit procedures included determining whether the supplemental information reconciles to the financial statements or the underlying accounting and other records, as applicable and performing procedures to test the completeness and accuracy of the information presented in the supplemental information. ![](_page_15_Picture_14.jpeg) LLPIN-AAG-1471 A-94/8, Wazirpur Industrial Area New Delhi-110052, India {16}------------------------------------------------ In forming our opinion on the supplemental information, we evaluated whether the supplemental information, including its form and content, is presented in conformity with Rule 17a-5. In our opinion, the supplemental information is fairly stated, in all material respects, in relation to the financial statements as a whole. Mes anion & Absociates Lep (Formerly known as AJSH & Co LLP) We have served as the Starlight Funding Investments, LLC Auditor since 2023. New Delhi, India March 22, 2024 {17}------------------------------------------------ ![](_page_17_Picture_0.jpeg) MERCURIUS & ASSOCIATES LLP Formerly known as AJSH & Co LLP +91 11 4559 6689 1 info@masllp.com M www.masllp.com 1> Report of Independent Registered Public Accounting Firm To the Members of Starlight Funding Investments, LLC We have reviewed Starlight Funding Investments, LLC statement, included in the accompanying Starlight Funding Investments, LLC Exemption Report, in which: (1) Company does not claim an exemption under paragraph (k) of 17 C.F.R. §240.15c3-3 and (2) Company stated that it is filing the Exemption Report relying on Footnote 74 of the SEC Release No. 34-70073 adopting amendments to 17 C.F.R.5240.17a-5 because the company limits its business activities exclusively to Broker selling tax shelter or limited partnerships in primary distributions; Private placements of securities and the Company 1) did not directly or inirectly receive, hold, or otherwise owe funds or securities for or to customers 2) did not carry accounts of, or for, customers; and 3) did not carry PAB accounts (as defined in Rule 15c3-3) throughout the most recent fiscal year ended December 31, 2023, without exception. The Company's management is responsible for the assertions and for compliance with the provisions of Footnote 74 of the SEC Release No.34-70073 adopting amendments to 17 C.F.R. §240.17a-5 throughout the year ended December 31, 2023. Our review was conducted in accordance with the standards of the Public Company Accounting Oversight Board (United States) and, accordingly, included inquiries and other required procedurily to obtain evidence about the Company's compliance with the provisions of Footnote 74 of the SEC Release No. 34-70073 adopting amendments to 17 C.F.R.§240.17a-5. A review is substantiol viess in scope than an examination, the objective of which is the expression of an opinion on manage neo is assertions. Accordingly, we do not express such an opinion. Based on our review, we are not aware of any material modifications that should be made to management's assertions referred to above for them to be fairly stated, in all material respects, based on the provisions set forth in SEC Footnote 74 of the SEC Release No. 34-70173 adopting amendments to 17 C.F.R. § 240.17a-5. Mescurien & Ars Mercurius & Associates LLP (Formerly known as AJSH & Co LLP) New Delhi, India March 22, 2024 ![](_page_17_Picture_12.jpeg) LLPIN-AAG-1471 A-94/8, Wazirpur Industrial Area New Delhi-110052, India {18}------------------------------------------------ # STARLIGHT FUNDING INVESTMENTS, LLC 1307 Bonita Avenue Berkeley, CA 94709 Tel: (510) 527-6954 Fax: (510) 527-7530 #### Exemption Report December 31, 2023 Starlight Funding Investments, LLC (the "Company") is a registered broker-dealer subject to Rule 17a-5 promulgated by the Securities and Exchange Commission (17 C.F.R. §240.17a-5, "Reports to be made by contain brokers and dealers"). This Exemption Report was prepared as required by 17 C.F.R. §240.17a-5(d)(1) and (4). To the best of its knowledge and belief, the Company states the following: - (1) The Company does not claim an exemption under paragraph (k) of 17 C.F.R. §240.15c3-3, and - (2) The Company is filing this Exemption Report relying on Footnote 74 of the SEC Release No. 34-70073 adopting amendments to 17 C.F.R. §240.17a-5 because the Company limits it business activities exclusively to private replacement, merge acquisition, placement agent, referral service for capital raising, and consulting services which may or may not result in capital raising, etc; during the report period the firm (a) did not directly or indirectly receive, hold and or otherwise owe funds or securities for to customers, other than money or other consideration received and promptly transmitted in compliance with paragraph (a) or (b)(2) of Rule 15c2- 4; (b)did not carry accounts of or for customers; and (c) did not carry PAB account (as defined in Rule 15c3-3); ); and Starlight Funding Investments, LLC stated that Starlight Funding Investments, LLC met the identified exemption provisions throughout the most recent fiscal year without exception. ## Starlight Funding Investments, LLC I, Maria Dembski, swear (or affirm) that, to my best knowledge and belief, this Exemption Report is trye and correct. By: Maria Dembski, CFO February 26, 2024 Source: SEC EDGAR via Adviser Search (https://search.stillhousedata.com). Agents: see https://search.stillhousedata.com/llms.txt.