CIM Opportunity Zone Fund, L.P.: auditor change, PricewaterhouseCoopers, LLP to Deloitte & Touche LLP

On September 21, 2026, the manager of CIM Opportunity Zone Fund, L.P. (the “Fund”) and CIM Opportunity Zone Fund GP, LLC, a Delaware limited liability company (the “General Partner”) dismissed PricewaterhouseCoopers, LLP (“PwC”) as the Fund’s independent registered public accounting firm.

During the two most recent fiscal years and the subsequent interim period through September 21, 2026, there were no disagreements with PwC on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure

On September 21, 2026, the manager of the Fund and the General Partner approved the appointment of Deloitte & Touche LLP (“Deloitte”) to serve as the Fund’s independent registered public accounting firm to audit the Fund’s consolidated financial statements for the fiscal year ending December 31, 2026.