Company: PGZ
Filing Date: 2025-01-03
Form Type: N-CSR
Source: 0001398344-25-000145
Chunk: 77

Company: Principal Real Estate Income Fund
Filing Date: 2025-01-03
Form: N-CSR
Chunk 77
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a-3(c)         
 under the Investment Company Act of 1940, as amended) are effective based on their evaluation 
 of these controls and procedures as of a date within 90 days of the filing date of this       
 document.                                                                                     |

| (b) | There                                                                                      
 was no change in the Registrant's internal control over financial reporting (as defined    
 in Rule 30a-3(d) under the Investment Company Act of 1940, as amended) during the period   
 covered by this report that has materially affected, or is reasonably likely to materially 
 affect, the Registrant's internal control over financial reporting.                        |

| Item 17. | Disclosure of Securities Lending Activities for Closed-End 
 Management Investment Companies                            |

| (a) | Not                                                                                                            
 applicable. The Registrant did not engage in securities lending activities during its most recent fiscal year. |

| (b) | Not                                                                                   
 applicable. The Registrant did not engage in securities lending activities during its 
 most recent fiscal year.                                                              |

| Item 18. | Recovery of Erroneously Awarded Compensation. |

| (a) | Not         
 applicable. |

| (b) | Not         
 applicable. |

| Item 
 19.  | Exhibits. |

| (a)(1) | The Code of Ethics that applies to the Registrant’s Principal Executive Officer and Principal Financial Officer, which is the subject of the disclosure required by Item 2 of Form N-CSR, is incorporated by reference to Exhibit 12(a)(1) to the Registrant’s Certified Shareholder Report on Form N-CSR, File No. 811-22742, filed on January 9, 2017. |

| (a)(2) | Not        
 applicable |

| (a)(3) | The certifications required by Rule 30a-2(a) of the Investment Company Act of 1940, as amended. |

| (a)(4) | Not         
 applicable. |

| (a)(5) | Not        
 applicable |

| (b) | A certification for the Registrant’s Principal Executive Officer and Principal Financial Officer, as required by Rule 30a-2(b) of the Investment Company Act of 1940, as amended, and Section 1350 of Chapter 63 of Title 18 of the United States Code. |

| (c) | The Proxy Voting Policies and Procedures are incorporated by reference to Exhibit EX-99. Item 7 to the Registrant’s Certified