Company: PDCC
Filing Date: 2025-09-16
Form Type: N-2/A
Source: 0001214659-25-013826
Chunk: 230

Company: Pearl Diver Credit Co Inc.
Filing Date: 2025-09-16
Form: N-2/A
Chunk 230
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 address of SS&C GIDS, Inc. is
333 West 11th Street, Kansas City, MO 64105.

<div align='center'>INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

Deloitte & Touche LLP
(“Deloitte”), an independent registered public accounting firm located at 695 Town Center Drive, Suite 1000, Costa Mesa, California,
has been appointed as our independent registered public accounting firm.

<div align='center'>FINANCIAL STATEMENTS</div>

The
Fund’s financial statements for the fiscal period from July 9, 2024 (date of reorganization) to December 31, 2024, are incorporated
by reference herein to our annual report on Form N-CSR, which was filed with the SEC on March 11, 2025. In addition, the Fund’s unaudited financial statements for the
fiscal period from January 1, 2025 to June 30, 2025, are incorporated by reference herein to our semi-annual report on Form N-CSRS, which was filed with the SEC on September 3, 2025.

<div align='center'>ADDITIONAL INFORMATION</div>

We
have filed with the SEC a registration statement on Form N-2 (file numbers 333-288772 and 811-23912), together with all amendments
and related exhibits, under the Securities Act, with respect to the securities offered by this prospectus. Our registration statement
may be obtained from the SEC at www.sec.gov.

We will file with or submit
to the SEC annual and semi-annual reports, proxy statements and other information meeting the informational requirements of the Exchange
Act. This information is available free of charge by writing to us at Pearl Diver Credit Company Inc., P.O. Box 219047, Kansas City, Missouri
64121-9047, Attention: Investor Relations, by telephone at (833) 736-6777, or by visiting the Fund’s website at www.pearldivercreditcompany.com/pdcc.

| 14 |

<div align='center'>PART C – OTHER INFORMATION</div>

| Item 25. | Financial Statements and Exhibits |

| 1. | Financial Statements. |

Audited financial statements
of the Registrant for the period from July 9, 2024 (date of reorganization) to December 31, 2024, and the related annual report of the
Independent Registered Public Accounting Firm, which