On November 2, 2021, USA Opportunity Income Fund, Inc. (the “Company”) filed its Form 1-A Regulation A Tier 2 Offering Statement of $75 million of 7% ten-year bonds with the United States Securities and Exchange Commission (“SEC”). The Company has engaged Coastal Equities Inc. and member of the Financial Industry Regulatory Authority as the managing broker dealer of the offering.

The Company is a newly formed, early-stage company incorporated in Puerto Rico, United States. The Company has offices and employees in San Juan, Puerto Rico and Miami Beach, Florida. Once operations commence, the Company’s business plan is to lend and invest in commercial and residential real estate projects in the State of Florida in the form of bridge senior secured, mezzanine and preferred equity loans and investments. The Company’s investment objective will be to preserve and protect its’ future capital while producing attractive risk-adjusted returns generated from current income on its future portfolio.

The Company has applied to the government of Puerto Rico for treatment under the Puerto Rico New Incentive Code Act 60-2019 (“Act 60”). In general, Act 60 compiled into a single code many of the Puerto Rico tax incentives laws used to promote the island’s economic development, with some modifications. As part of the Internal Revenue Code of Puerto Rico (the “PR Code”), the PR Code indicates that any interest payment received by a non-resident alien (non-US taxpayer) of an unrelated payer will not be considered from sources within Puerto Rico and will not be subject to the 29% withholding. The PR Code also indicates that this interest payment received by a non-resident alien (non-US taxpayer) is not subject to United States or Puerto Rico income taxes. Please use a tax professional for all tax matters.