Company: PDCC
Filing Date: 2025-11-05
Form Type: DEF 14A
Source: 0001214659-25-015968
Chunk: 28

Company: Pearl Diver Credit Co Inc.
Filing Date: 2025-11-05
Form: DEF 14A
Chunk 28
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, their judgment as to
the quality, not just the acceptability, of the Company’s accounting principles and such other matters as are required to be discussed
with the Audit Committee under generally accepted auditing standards. Finally, the Audit Committee has reviewed the written disclosures
and the letters from Deloitte required by PCAOB Rule 3526, Communication with Audit Committees Concerning Independence, as currently
in effect, has considered whether the provision of other non-audit services by Deloitte to the Company are compatible with maintaining
Deloitte’s independence, and has discussed with Deloitte the independence of the independent registered public accounting firm.

The Audit Committee discussed
with Deloitte the overall scope and plans for the audit. The Audit Committee met with Deloitte to discuss the results of their audit,
their evaluations of the Company’s internal controls and the overall quality of the Company’s financial reporting.

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Stockholders are reminded,
however, that the members of the Audit Committee are not professionally engaged in the practice of auditing or accounting. Members of
the Audit Committee rely, without independent verification, on the information provided to them and on the representations made by management
and Deloitte. Accordingly, the Audit Committee’s oversight does not provide an independent basis to determine that management has
maintained appropriate accounting and financial reporting principles or appropriate internal controls and procedures designed to assure
compliance with accounting standards and applicable laws and regulations. Furthermore, the Audit Committee’s considerations and
discussions, referred to above, do not assure that the audit of the Company’s financial statements has been carried out in accordance
with the standards of the PCAOB, that the financial statements are presented in conformity with accounting principles generally accepted
in the United States of America or that the Company’s independent registered public accounting firm is, in fact, “independent.”

Martin Mellish, Chairman of the Audit Committee

John Everets, Member of the Audit Committee

Tarun Jotwani, Member of the Audit Committee

Gary Wilder, Member of the Audit Committee

The material in this report is not “soliciting material,” is not deemed “filed” with the SEC, and is not to be incorporated by reference into any filing of the Company under the Securities Act of 1933, as amended, or the Securities Exchange Act of 1934, as amended, whether made before or after the date hereof and irrespective of any general incorporation language in any such filing.

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