Exhibit (14)(b)

October 14, 2026

The Board of Trustees and Shareholders of Apollo Debt Solutions BDC

9 West 57^th Street

New York, New York 10019

We are aware that our reports dated May 11, 2026 and August 10, 2026, on our review of interim financial information of Apollo Debt Solutions BDC appearing in Apollo Debt Solutions BDC’s Quarterly Report on Form 10-Q for the quarters ended March 31, 2026 and June 30, 2026, respectively, are incorporated by reference in this Pre-Effective Amendment to Registration Statement No. 333-298832.

/s/ Deloitte & Touche LLP

New York, New York