Company: PDCC
Filing Date: 2025-09-16
Form Type: N-2/A
Source: 0001214659-25-013826
Chunk: 80

Company: Pearl Diver Credit Co Inc.
Filing Date: 2025-09-16
Form: N-2/A
Chunk 80
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 approval, the effects of which may be adverse.

Our board of directors has the authority to modify
or waive our current operating policies, investment criteria, and strategies, other than those that we have deemed to be fundamental,
without prior stockholder approval. We cannot predict the effect any changes to our current operating policies, investment criteria, and
strategies would have on our business, NAV, operating results, and value of our securities. However, the effects of any such changes could
adversely impact our ability to pay dividends and cause you to lose all or part of your investment.

Our management’s initial estimates of certain metrics relating to our financial performance for a period are subject to revision based on our actual results for such period.

Our management intends to make and publish
unaudited estimates of certain metrics indicative of our financial performance, including the NAV per share of our common stock and the
range of NAV per share of our common stock on a monthly basis (or more frequently, as appropriate, such as with respect to an offering),
and the range of the net investment income and realized gain/loss per share of our common stock on a quarterly basis. While any such
estimate will be made in good faith based on our most recently available records as of the date of the estimate, such estimates are subject
to financial closing procedures, our board of directors’ final determination of our NAV as of the end of the applicable quarter,
and other developments arising between the time such estimate is made and the time that we finalize our quarterly financial results,
and may differ materially from the results reported in the audited financial statements and/or the unaudited financial statements included
in filings we make with the SEC. As a result, investors are cautioned not to place undue reliance on any management estimates presented
in this prospectus or any related amendment to this prospectus and should view such information in the context of our full quarterly
or annual results when such results are available.

We will be subject to corporate-level income tax if we are unable to maintain our RIC status for U.S. federal income tax purposes.

Although we have elected to be treated as a RIC
under Subchapter M of the Code beginning with our tax year ending December 31, 2024, and intend to qualify as a RIC in each of our succeeding
tax years, we can offer no assurance that we will be able to maintain RIC status. To obtain and maintain RIC tax treatment under the Code,
we must meet certain annual distribution, qualifying income, and asset