APOLLO TACTICAL INCOME FUND INC.

9 West 57^th Street

New York, New York 10019

February 28, 2014

VIA EDGAR

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Ladies and Gentlemen:

Pursuant to Section 219 of the Iran Threat Reduction and Syria Human Rights Act of 2012 and Section 13(r) of the Securities Exchange Act of 1934, as amended, notice is hereby provided that Apollo Tactical Income Fund Inc. has made disclosure pursuant to such provisions in its Annual Report on Form N-CSR for the fiscal year ended December 31, 2013, which was filed with the U.S. Securities and Exchange Commission on February 28, 2014. This disclosure can be found in the Form N-CSR and is incorporated by reference herein. Apollo Tactical Income Fund Inc. made such disclosure based on information provided by other companies that may be deemed to be under common control with Apollo Tactical Income Fund Inc., and not because of any conduct by Apollo Tactical Income Fund Inc.