Company: ECC-PD
Filing Date: 2025-05-08
Form Type: CORRESP
Source: 0001104659-25-046148
Chunk: 1

Company: Eagle Point Credit Co Inc.
Filing Date: 2025-05-08
Form: CORRESP
Chunk 1
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 include this disclosure         
 in future annual reports.                                                                                                            |

| Response:      The Registrant confirms that this disclosure will be updated in future filings. |

| 3. | Comment:     The title of                                                                                                               
 the individuals signing the certifications contained in Form N-CSR does not specifically include the title of principal executive       
 officer or principal financial officer. Please confirm in correspondence that the individuals who sign the certifications provided with 
 the filings on Form N-CSR are the principal executive officer and principal financial officer. Additionally, and going forward, please  
 confirm that the Registrant will include such titles in the certifications.                                                             |

| Response: | The Registrant confirms that Thomas P. Majewski and Kenneth P. Onorio serve as principal executive                             
 officer and principal financial officer of the Registrant, respectively, and these titles will be reflected in future filings. |

| 4. | Comment:     It                                                                                                                  
 appears that more than 25% of the value of the Fund’s total assets is invested in the securities of one issuer. Please describe  
 the process the Fund uses to determine if the Fund is in compliance with IRS diversification rules regarding qualifications as a 
 regulated investment company for tax purposes (See IRC Section 851(b)(3)(B)). Please also confirm whether the Fund is in         
 compliance with such rules as of the Fund’s taxable year ended November 30, 2024.                                                |

<div align='center'>* * *</div>

Please do not hesitate to contact the undersigned
at (202) 261-3402 with any questions or comments concerning this correspondence.

Sincerely,

| /s/ Alexander C. Karampatsos |
| Alexander C. Karampatsos     |

| cc: | Nauman S. Malik, Eagle Point Credit Management LLC |
|     | Joshua M. Katz, Eagle Point Credit Management LLC  |
|     | Brooke A. Clark, Eagle Point Credit Management LLC |
|     | Philip T. Hinkle, Dechert LLP                      |
|     | Antonio G. Fraone, Dechert LLP                     |