Company: PDCC
Filing Date: 2025-09-03
Form Type: N-CSRS
Source: 0001398344-25-017467
Chunk: 38

Company: Pearl Diver Credit Co Inc.
Filing Date: 2025-09-03
Form: N-CSRS
Chunk 38
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 1940, as amended (the “1940 Act”) (17 CFR 270.30a-3(c)) are effective, as of a date within 90 days of the filing         
 this report. Their conclusion is based on an evaluation of the controls and procedures required by Rule 30a-3(b) under the 1940 Act (17 
 CFR 270.30a-3(b)) and Rules 13a-15(b) or 15d-15(b) under the Securities Exchange Act of 1934, as amended (the “Exchange Act”)           
 (17 CFR 240.13a-15(b) or 240.15d-15(b)).                                                                                                |

| (b) | There were no changes in the Registrant’s internal control over financial reporting (as defined                                       
 in Rule 30a-3(d) under the 1940 Act (17 CFR 270.30a-3(d)) that occurred during the period covered by this report that have materially 
 affected, or are reasonably likely to materially affect, the Registrant’s internal control over financial reporting.                  |

Item 17. Disclosure of Securities Lending Activities for Closed-End Management Investment Companies.

The Registrant did not engage in securities lending
activities during the Reporting Period.

Item 18. Recovery of Erroneously Awarded Compensation.

| (a) | Not applicable. |

| (b) | Not applicable. |

Item 19. Exhibits.

| (a)(1) | Not applicable. |

| (a)(2) | Not applicable. |

| (a)(3) | The certifications required by Rule 30a-2(a) under the 1940 Act are attached hereto as Exhibit 99.Cert. |

| (a)(4) | Not applicable. |

| (a)(5) | Not applicable. |

| (b) | Certifications pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 are attached hereto as Exhibit 
 99.906Cert.                                                                                             |

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

Pursuant to the requirements of the Securities Exchange
Act of 1934 and the Investment Company Act of 1940, the Registrant has duly caused this report to be signed on its behalf by the undersigned,
thereunto duly authorized.

| PEARL DIVER CREDIT COMPANY INC. |                         |
| By:                             | /s/ Indranil Basu