Company: PDCC
Filing Date: 2025-03-11
Form Type: N-CSR
Source: 0001398344-25-005419
Chunk: 44

Company: Pearl Diver Credit Co Inc.
Filing Date: 2025-03-11
Form: N-CSR
Chunk 44
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 or more of the items set forth in paragraph (b) of the item’s instructions. The Registrant does not have a principal   
 accounting officer, controller, or any person performing similar functions.                                                                |

| (e) | Not applicable. |

| (f) | The Registrant’s Code of Ethics is attached as an Exhibit to this report. |

Item 3. Audit Committee Financial Expert.

As of the end of the period covered by the report,
the Registrant’s board of directors has determined that Mr. Martin Mellish is qualified to serve as the audit committee financial
expert serving on its audit committee and that he is “independent,” as defined by Item 3 of Form N-CSR.

Item 4. Principal Accountant Fees and Services.

| (a) | The aggregate fees billed for the fiscal year for professional services rendered by Deloitte & Touche                                       
 LLP (“Deloitte”), the principal accountant for the audit of the Registrant’s annual financial statements or services that                   
 are normally provided by the accountant in connection with statutory and regulatory filings or engagements for that fiscal year are $72,000 
 for 2024. These fees include services provided in connection with securities offerings.                                                     |

| (b) | No such fees were billed during the fiscal year for audit-related services provided by Deloitte. |

| (c) | There were no fees billed for the last fiscal year for professional services rendered by the principal 
 accountant for tax compliance, tax advice, and tax planning.                                           |

| (d) | No such fees were billed for products and services provided by Deloitte for 2024. |

| (e)(1) | Disclose the audit committee’s pre-approval policies and procedures described in paragraph (c)(7) 
 of Rule 2-01 of Regulation S-X.                                                                   |

The Registrant’s
Audit Committee must pre-approve the audit and non-audit services of the Auditors prior to the Auditor’s engagement.

| (e)(2) | Not applicable. |

| (f) | Not applicable. |

| (g) | The aggregate non-audit fees billed by the Registrant’s accountant for services rendered to the Registrant,                            
 and rendered to the Registrant’s investment adviser (not including any sub-adviser whose role is primarily portfolio management and is 
 subcontracted with or overseen by another investment adviser), and any entity controlling, controlled by, or under common control with 
 the adviser that provides ongoing services to the Registr