Company: PDCC
Filing Date: 2025-09-19
Form Type: 424B2
Source: 0001214659-25-013974
Chunk: 153

Company: Pearl Diver Credit Co Inc.
Filing Date: 2025-09-19
Form: 424B2
Chunk 153
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 directors, including in response to changes in circumstances or our characteristics.

Committees of the Board of Directors

The board of directors has established two standing
committees: the audit committee and the governance and nominating committee. The current membership of each committee is comprised of
each independent director and is set forth below. Interested directors are generally able to attend and participate in any committee meeting,
as appropriate.

| Audit Committee |     | Governance and Nominating Committee |
| John Everets    |     | John Everets                        |
| Tarun Jotwani   |     | Tarun Jotwani                       |
| Martin Mellish  |     | Martin Mellish                      |

Audit Committee

All of the members of the audit committee are
independent directors, and each member is financially literate with at least one having accounting or financial management expertise.
The board of directors has adopted a written charter for the audit committee. The audit committee recommends to the full board of directors
the independent registered public accounting firm for us, oversees the work of the independent registered public accounting firm in connection
with our audit, communicates with the independent registered public accounting firm on a regular basis, and provides a forum for the independent
registered public accounting firm to report and discuss any matters it deems appropriate at any time. The audit committee is also responsible
for establishing guidelines and making recommendations to our board of directors regarding the valuation of our investments, which are
considered when the board of directors determines in accordance with the 1940 Act the value of our investments as described under “Determination of Net Asset Value.” Martin Mellish serves as Chairperson of the audit committee. The audit committee also functions as
our qualified legal compliance committee and is responsible for the confidential receipt, retention, and consideration of any report of
evidence of (1) a material violation of applicable federal or state securities law, (2) a material breach of fiduciary duty arising under
federal or state law, or (3) a similar material violation of any federal or state law by us or any of our officers, directors, employees,
or agents that has occurred, is ongoing, or is about to occur. The audit committee met one time during the calendar year ended December
31, 2024.

| 87 |

Governance and Nominating Committee

All of the members of the governance and nominating
committee are independent directors. The governance and nominating committee periodically reviews the committee structure, conducts an
annual self-assessment of the board of