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      <liveTestFlag>LIVE</liveTestFlag>
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        <issuerCredentials>
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          <ccc>XXXXXXXX</ccc>
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        <fileNumber>811-23798</fileNumber>
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      <investmentCompanyType>N-2</investmentCompanyType>
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    <generalInfo reportEndingPeriod="2025-12-31" isReportPeriodLt12="N"/>
    <registrantInfo>
      <registrantFullName>Flat Rock Enhanced Income Fund</registrantFullName>
      <investmentCompFileNo>811-23798</investmentCompFileNo>
      <registrantCik>0001925779</registrantCik>
      <registrantLei>549300JNBO5GRN6P7491</registrantLei>
      <registrantstreet1>680 S. Cache Street, Suite 100</registrantstreet1>
      <registrantstreet2>P.O. Box 7403</registrantstreet2>
      <registrantcity>Jackson</registrantcity>
      <registrantzipCode>83001</registrantzipCode>
      <registrantstate>US-WY</registrantstate>
      <registrantcountry>US</registrantcountry>
      <registrantphoneNumber>307-500-5200</registrantphoneNumber>
      <websites>
        <website webpage="https://flatrockglobal.com/flat-rock-enhanced-income-fund-frbbx/"/>
      </websites>
      <locationBooksRecords>
        <locationBooksRecord>
          <officeName>Flat Rock Global, LLC</officeName>
          <officeAddress1>680 S. Cache Street, Suite 100</officeAddress1>
          <officeAddress2>P.O. Box 7403</officeAddress2>
          <officeCity>Jackson</officeCity>
          <officeStateCountry officeCountry="US" officeState="US-WY"/>
          <officeRecordsZipCode>83001</officeRecordsZipCode>
          <officePhone>307-500-5200</officePhone>
          <booksRecordsDesc>The books and records required to be maintained by Section 31(a) of the Investment Company Act of 1940, as amended, and the rules there under</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>U.S. Bank</officeName>
          <officeAddress1>425 Walnut Street</officeAddress1>
          <officeCity>Cincinnati</officeCity>
          <officeStateCountry officeCountry="US" officeState="US-OH"/>
          <officeRecordsZipCode>45202</officeRecordsZipCode>
          <officePhone>800-872-2657</officePhone>
          <booksRecordsDesc>The books and records required to be maintained by Section 31(a) of the Investment Company Act of 1940, as amended, and the rules there under</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>Ultimus Fund Distributors, LLC</officeName>
          <officeAddress1>225 Pictoria Drive</officeAddress1>
          <officeAddress2>Suite 450</officeAddress2>
          <officeCity>Cincinnati</officeCity>
          <officeStateCountry officeCountry="US" officeState="US-OH"/>
          <officeRecordsZipCode>45246</officeRecordsZipCode>
          <officePhone>513-587-3400</officePhone>
          <booksRecordsDesc>The books and records required to be maintained by Section 31(a) of the Investment Company Act of 1940, as amended, and the rules there under</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>Ultimus Fund Solutions, LLC</officeName>
          <officeAddress1>225 Pictoria Drive</officeAddress1>
          <officeAddress2>Suite 450</officeAddress2>
          <officeCity>Cincinnati</officeCity>
          <officeStateCountry officeCountry="US" officeState="US-OH"/>
          <officeRecordsZipCode>45246</officeRecordsZipCode>
          <officePhone>513-587-3400</officePhone>
          <booksRecordsDesc>Accounts, books and other documents required to be maintained by Section 31(a) of the Investment Company Act of 1940 and the Rules promulgated there under</booksRecordsDesc>
        </locationBooksRecord>
      </locationBooksRecords>
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      <isRegistrantLastFiling>N</isRegistrantLastFiling>
      <registrantFamilyInvComp isRegistrantFamilyInvComp="Y" familyInvCompFullName="Flat Rock Global LLC"/>
      <registrantClassificationType>N-2</registrantClassificationType>
      <isSecuritiesActRegistration>Y</isSecuritiesActRegistration>
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          <directorName>Marshall H. Durston</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
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        <director>
          <directorName>Paul E. Finnen</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
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        <director>
          <directorName>R. Scott Coolidge</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
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            <fileNumberInfo fileNumber="811-23328"/>
            <fileNumberInfo fileNumber="811-23579"/>
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        <director>
          <directorName>Robert K. Grunewald</directorName>
          <crdNumber>002834467</crdNumber>
          <isDirectorInterestedPerson>Y</isDirectorInterestedPerson>
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      <chiefComplianceOfficers>
        <chiefComplianceOfficer>
          <ccoName>Andy Chica</ccoName>
          <crdNumber>003087253</crdNumber>
          <ccoStreet1>P.O. Box 847</ccoStreet1>
          <ccoCity>Morrisville</ccoCity>
          <ccoStateCountry ccoCountry="US" ccoState="US-NC"/>
          <ccoZipCode>27560</ccoZipCode>
          <ccoPhone>XXXXXX</ccoPhone>
          <isCcoChangedSinceLastFiling>N</isCcoChangedSinceLastFiling>
          <ccoEmployers>
            <ccoEmployer ccoEmployerName="NexTier Solutions, Inc." ccoEmployerId="84-2849127"/>
          </ccoEmployers>
        </chiefComplianceOfficer>
      </chiefComplianceOfficers>
      <isRegistrantSubmittedMatter>N</isRegistrantSubmittedMatter>
      <isPreviousLegalProceeding>N</isPreviousLegalProceeding>
      <isPreviousProceedingTerminated>N</isPreviousProceedingTerminated>
      <isClaimFiled>N</isClaimFiled>
      <coveredByInsurancePolicy isCoveredByInsurancePolicy="Y" isClaimFiledDuringPeriod="N"/>
      <isFinancialSupportDuringPeriod>N</isFinancialSupportDuringPeriod>
      <releaseNumbers isExemptionFromAct="Y">
        <releaseNumberInfo releaseNumber="IC-33897"/>
        <releaseNumberInfo releaseNumber="IC-34481"/>
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      <principalUnderwriters>
        <principalUnderwriter>
          <principalUnderwriterName>Ultimus Fund Distributors</principalUnderwriterName>
          <principalUnderwriterFileNumber>008-52643</principalUnderwriterFileNumber>
          <principalUnderwriterCrdNumber>000104177</principalUnderwriterCrdNumber>
          <principalUnderwriterLei>N/A</principalUnderwriterLei>
          <principalUnderwriterRssdId>N/A</principalUnderwriterRssdId>
          <principalUnderWriterStateCountry principalUnderWriterCountry="US" principalUnderWriterState="US-OH"/>
          <isPrincipalUnderwriterAffiliatedWithRegistrant>N</isPrincipalUnderwriterAffiliatedWithRegistrant>
        </principalUnderwriter>
      </principalUnderwriters>
      <isUnderwriterHiredOrTerminated>N</isUnderwriterHiredOrTerminated>
      <publicAccountants>
        <publicAccountant>
          <publicAccountantName>Cohen &amp; Company, Ltd.</publicAccountantName>
          <pcaobNumber>925</pcaobNumber>
          <publicAccountantLei>N/A</publicAccountantLei>
          <publicAccountantRssdId>N/A</publicAccountantRssdId>
          <publicAccountantStateCountry publicAccountantCountry="US" publicAccountantState="US-OH"/>
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      <isPublicAccountantChanged>N</isPublicAccountantChanged>
      <isMaterialWeakness>N</isMaterialWeakness>
      <isOpinionOffered>N</isOpinionOffered>
      <isMaterialChange>N</isMaterialChange>
      <isAccountingPrincipleChange>N</isAccountingPrincipleChange>
      <isPaymentDividend>N</isPaymentDividend>
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      <managementInvestmentQuestion>
        <mgmtInvFundName>Flat Rock Enhanced Income Fund</mgmtInvFundName>
        <mgmtInvLei>549300JNBO5GRN6P7491</mgmtInvLei>
        <isFirstFilingByFund>N</isFirstFilingByFund>
        <fundTypes>
          <fundType>Interval Fund</fundType>
        </fundTypes>
        <isNonDiversifiedCompany>Y</isNonDiversifiedCompany>
        <isForeignSubsidiary>N</isForeignSubsidiary>
        <isFundSecuritiesLending>N</isFundSecuritiesLending>
        <didFundLendSecurities>N</didFundLendSecurities>
        <paymentToAgentManagerType>N/A</paymentToAgentManagerType>
        <avgPortfolioSecuritiesValue>N/A</avgPortfolioSecuritiesValue>
        <netIncomeSecuritiesLending>N/A</netIncomeSecuritiesLending>
        <relyOnRuleTypes>
          <relyOnRuleType>Rule 18f-4(c)(4) (17CFR 270.18f-4(c)(4))</relyOnRuleType>
          <relyOnRuleType>Rule 32a-4 (17 CFR 270.32a-4)</relyOnRuleType>
        </relyOnRuleTypes>
        <isExpenseLimitationInPlace>N</isExpenseLimitationInPlace>
        <isExpenseReducedOrWaived>N</isExpenseReducedOrWaived>
        <isFeesWaivedRecoupable>N</isFeesWaivedRecoupable>
        <isExpenseWaivedRecoupable>N</isExpenseWaivedRecoupable>
        <investmentAdvisers>
          <investmentAdviser>
            <investmentAdviserName>Flat Rock Global, LLC</investmentAdviserName>
            <investmentAdviserFileNo>801-110612</investmentAdviserFileNo>
            <investmentAdviserCrdNo>000288551</investmentAdviserCrdNo>
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            <isInvestmentAdviserHired>N</isInvestmentAdviserHired>
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        <transferAgents>
          <transferAgent>
            <transferAgentName>Ultimus Fund Solutions, LLC</transferAgentName>
            <transferAgentFileNo>084-05829</transferAgentFileNo>
            <transferAgentLei>N/A</transferAgentLei>
            <transferAgentRssdId>N/A</transferAgentRssdId>
            <transferAgentStateCountry transferAgentState="US-OH" transferAgentCountry="US"/>
            <isTransferAgentAffiliated>N</isTransferAgentAffiliated>
            <isTransferAgentSubAgent>N</isTransferAgentSubAgent>
          </transferAgent>
        </transferAgents>
        <isTransferAgentHiredOrTerminated>N</isTransferAgentHiredOrTerminated>
        <pricingServices>
          <pricingService>
            <pricingServiceName>S&amp;P GLOBAL INC.</pricingServiceName>
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            <pricingServiceStateCountry pricingServiceState="US-NY" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
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        <isPricingServiceHiredOrTerminated>N</isPricingServiceHiredOrTerminated>
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            <isSubCustodian>N</isSubCustodian>
            <custodyType>Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))</custodyType>
          </custodian>
        </custodians>
        <isCustodianHiredOrTerminated>N</isCustodianHiredOrTerminated>
        <shareholderServicingAgents>
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            <shareholderServiceAgentLei>N/A</shareholderServiceAgentLei>
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            <isShareholderServiceAgentSubshare>N</isShareholderServiceAgentSubshare>
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            <isAdminSubAdmin>N</isAdminSubAdmin>
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        <isAdminHiredOrTerminated>N</isAdminHiredOrTerminated>
        <aggregateCommission>0</aggregateCommission>
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            <principalName>RAYMOND JAMES &amp; ASSOCIATES INC</principalName>
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        <isBrokerageResearchPayment>N</isBrokerageResearchPayment>
        <mnthlyAvgNetAssets>565672190.90</mnthlyAvgNetAssets>
      </managementInvestmentQuestion>
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    <closedEndManagementInvestment>
      <securityRelatedItems>
        <securityRelatedItem>
          <description>Common stock</description>
          <securityClassTitle>N/A</securityClassTitle>
          <commonStocks>
            <commonStock commonStockExchange="N/A" commonStockTickerSymbol="FRBBX"/>
          </commonStocks>
        </securityRelatedItem>
      </securityRelatedItems>
      <isRightsOffering>N</isRightsOffering>
      <isSecondaryOffering>N</isSecondaryOffering>
      <repurchaseSecurities isRepurchaseSecurity="Y">
        <repurchaseSecurityType>Common stock</repurchaseSecurityType>
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      <isDefaultLongTermDebt>N</isDefaultLongTermDebt>
      <isDividendsInArrears>N</isDividendsInArrears>
      <isSecuritiesModified>N</isSecuritiesModified>
      <managementFee>1.375</managementFee>
      <netOperatingExpenses>3.55</netOperatingExpenses>
      <marketPricePerShare>N/A</marketPricePerShare>
      <netAssetValuePerShare>21.88</netAssetValuePerShare>
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    <attachmentsTab>
      <isIPAReportInternalControl>true</isIPAReportInternalControl>
    </attachmentsTab>
    <signature registrantSignedName="Flat Rock Enhanced Income Fund" signedDate="2026-03-12" signature="Robert Grunewald" title="Chief Executive Officer"/>
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</edgarSubmission>
