Company: PGZ
Filing Date: 2025-01-03
Form Type: N-CSR
Source: 0001398344-25-000145
Chunk: 74

Company: Principal Real Estate Income Fund
Filing Date: 2025-01-03
Form: N-CSR
Chunk 74
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 reported in paragraphs (a) through 
 (c) of this Item were $0 in 2024 and $0 in 2023.                                           |

| (e)(1) | Audit                                                                                    
 Committee Pre-Approval Policies and Procedures: All services to be performed by the      
 Registrant's principal auditors must be pre-approved by the Registrant's Audit Committee 
 or by the Audit Committee’s designee pursuant to the Audit Committee’s Pre-Approval      
 Policies and Procedures.                                                                 |

| (e)(2) | No                                                                                   
 services described in paragraphs (b) through (d) were approved pursuant to paragraph 
 (c)(7)(i)(C) of Rule 2-01 of Regulation S-X.                                         |

| (f) | Not         
 applicable. |

| (g) | The                                                                                    
 aggregate non-audit fees billed by the Registrant’s accountant for services rendered   
 to the Registrant, and rendered to the Registrant’s investment adviser, and any        
 entity controlling, controlled by, or under common control with the investment adviser 
 that provides ongoing services to the Registrant for each of the last two fiscal years 
 of the Registrant were $0 in 2024 and $0 in 2023.                                      |

| (h) | Not         
 applicable. |

| (i) | Not         
 applicable. |

| (j) | Not         
 applicable. |

| Item 
 5.   | Audit                            
 Committee of Listed Registrants. |

The Registrant has a separately designated standing Audit Committee established in accordance with Section 3 (a)(58)(A) of the Exchange Act and is comprised of the following members:

Jeremy Held, Chairman (designated Financial Expert)

JoEllen Legg

Rick A. Pedersen

| Item 
 6.   | Schedule        
 of Investments. |

| (a) | Schedule                                                                               
 of Investments is included as part of the Report to Shareholders filed under Item 1 of 
 this form.                                                                             |

| (b) | Not                           
 applicable to the Registrant. |

| Item 
 7.   | Not         
 Applicable. |

| Item 
 8.   | Not        
 applicable |

| Item 
 9.   | Not        
 applicable |

| Item 
 10.  | Not        
 applicable |

| Item 
 11.  | Statement Regarding Basis for Approval of Investment 
 Advisory Contract.                                   |

Statement Regarding Basis for Approval of Investment Advisory Contract is included as part of the Report to Shareholders.

| Item