Company: PDCC
Filing Date: 2025-11-05
Form Type: DEF 14A
Source: 0001214659-25-015968
Chunk: 26

Company: Pearl Diver Credit Co Inc.
Filing Date: 2025-11-05
Form: DEF 14A
Chunk 26
---

Company is not aware of any direct financial or material indirect financial interest of Deloitte in the Company. A representative of Deloitte
will not be present at the Meeting via telephone to respond to appropriate questions from Stockholders and, thus, will not have an opportunity
to make a statement at the Meeting.

Audit Committee Pre-approval Policies and Procedures. The Audit Committee has adopted written policies relating to the pre-approval of audit and permitted
non-audit services to be performed by the Company’s independent registered public accounting firm. Under the policies, the Audit
Committee reviews and pre-approves proposed audit and permitted non-audit services to be performed by the independent registered public
accounting firm on behalf of the Company.

In addition, the Audit Committee
pre-approves any permitted non-audit services (including audit-related services) to be provided by the independent registered public accounting
firm to the Adviser and any entity controlling, controlled by, or under common control with the Adviser that provides ongoing services
to the Company (together, the “Service Affiliates”), provided, in each case, that the engagement relates directly to the operations
and financial reporting of the Company. Although the Audit Committee does not pre-approve all services provided by the independent registered
public accounting firm to the Service Affiliates (for instance, if the engagement does not relate directly to the operations and financial
reporting of the Company), the Audit Committee receives an annual report showing the aggregate fees paid by the Service Affiliates for
such services.

The Audit Committee may also
from time to time pre-approve individual non-audit services to be provided to the Company or a Service Affiliate that were not pre-approved
as part of the process described above. The Audit Committee may delegate authority to the Audit Committee Chairman, or if the Chairman
is not available, one or more of its members, the authority to grant pre-approvals. The decisions of any member to whom authority is delegated
shall be presented to the full Committee at its next scheduled meeting.

Audit Fees. The aggregate
fees billed for professional services rendered by Deloitte for the audit of the Company’s annual financial statements or services
that are normally provided by the accountant in connection with statutory and regulatory filings or engagements for the fiscal year ended
December 31, 2024 were $74,250. These fees include services provided in connection with securities offerings.

Audit-Related Fees.
There were no audit-related fees billed by Deloitte for