Company: PDCC
Filing Date: 2025-07-18
Form Type: N-2
Source: 0001214659-25-010613
Chunk: 227

Company: Pearl Diver Credit Co Inc.
Filing Date: 2025-07-18
Form: N-2
Chunk 227
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-23912), as filed with the SEC via EDGAR Accession No. 0001214659-24-012330 on July 12, 2024. |
| (r)(2) | Code of Ethics of the Adviser is incorporated herein by reference to Exhibit (r)(2) to Pre-Effective Amendment No. 4 to the Registrant’s Registration Statement on Form N-2 (File Nos. 333-275174 and 811-23912), as filed with the SEC via EDGAR Accession No. 0001214659-24-012330 on July 12, 2024.                           |
| (s)    | Calculation of Filing Fee Tables is filed herewith.                                                                                                                                                                                                                                                                              |
| (t)    | Power of Attorney, dated July 15, 2025, for Messrs. Basu, Everets, Jotwani, Mellish, and Wilder is filed herewith.                                                                                                                                                                                                               |

Item 26. Marketing Arrangements

Any information concerning arrangements known
to the Registrant, principal holders of the Registrant’s shares, and/or any of the Registrant’s underwriters made for any
of the following purposes: (1) to limit or restrict sale of other securities of the same class as those being offered for the period of
distribution; (2) to stabilize the market for any of the securities to be offered; or (3) to hold each underwriter or dealer responsible
for the distribution of his or her participation, will be contained in the accompanying prospectus supplement, if any, and is incorporated
herein by reference.

Item 27. Other Expenses of Issuance and Distribution

The following table sets forth the estimated expenses
to be incurred in connection with the offering described in this Registration Statement:

| SEC Registration Fee         | [$30,620] |
| FINRA Filing Fee             | $[     ]  |
| NYSE Listing Fee             | $[     ]  |
| Printing and Postage         | $[     ]  |
| Legal Fees and Expenses      | $[     ]  |
| Accounting Fees and Expenses | $[     ]  |
| Miscellaneous                | $[     ]  |
| Total                        | $[     ]  |

Note: Except for the SEC registration fee, the
FINRA filing fee and the NYSE listing fee, all listed amounts are estimates. All offering expenses will be paid by the Registrant.

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