Company: PDCC
Filing Date: 2025-09-19
Form Type: 424B2
Source: 0001214659-25-013974
Chunk: 199

Company: Pearl Diver Credit Co Inc.
Filing Date: 2025-09-19
Form: 424B2
Chunk 199
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 or a credit against your U.S. federal income tax liability, provided the required information
is timely furnished to the IRS.

FATCA Withholding on Payments to Certain Foreign Entities. FATCA requires the Company to withhold 30% of certain ordinary dividends it pays to shareholders that fail to meet prescribed
information reporting or certification requirements. In general, no such withholding will be required with respect to a U.S. person or
non-U.S. person that timely provides the certifications required by the Company or its agent on a valid IRS Form W-9 or applicable series
of IRS Form W-8, respectively. Shareholders potentially subject to withholding include foreign financial institutions (“FFIs”),
such as non-U.S. investment funds, and non-financial foreign entities (“NFFEs”). To avoid withholding under FATCA, an FFI
generally must enter into an information sharing agreement with the IRS in which it agrees to report certain identifying information (including
name, address, and taxpayer identification number) with respect to its U.S. account holders (which, in the case of an entity shareholder,
may include its direct and indirect U.S. owners), and an NFFE generally must identify and provide other required information to a Fund
or other withholding agent regarding its U.S. owners, if any. Such non-U.S. shareholders also may fall into certain exempt, excepted or
deemed compliant categories as established by regulations and other guidance. A non-U.S. shareholder resident or doing business in a country
that has entered into an intergovernmental agreement with the U.S. to implement FATCA will be exempt from FATCA withholding provided that
the shareholder and the applicable foreign government comply with the terms of the agreement.

| 114 |

A non-U.S. entity that invests in the Company
will need to provide the Company with documentation properly certifying the entity’s status under FATCA in order to avoid FATCA
withholding. Non-U.S. investors in the Company should consult their tax advisors in this regard.

The preceding discussion of material U.S. federal
income tax considerations is for general information only and is not tax advice. We urge you to consult your own tax advisor with respect
to the particular tax consequences to you of an investment in our securities, including the possible effect of any pending legislation
or proposed regulations.

<div align='center'>DESCRIPTION OF OUR CAPITAL
STOCK</div>

This prospectus contains a summary of our common
stock, Preferred Stock, subscription rights and debt securities. These