Company: PDCC
Filing Date: 2025-07-18
Form Type: N-2
Source: 0001214659-25-010613
Chunk: 225

Company: Pearl Diver Credit Co Inc.
Filing Date: 2025-07-18
Form: N-2
Chunk 225
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& Bockius LLP also represents the Adviser.

<div align='center'>CUSTODIAN AND TRANSFER AGENT</div>

Our portfolio securities
are held pursuant to a custodian agreement between us and US Bank National Association (“US Bank”). The principal place of
business of US Bank is 425 Walnut Street, Cincinnati, Ohio.

SS&C GIDS, Inc. serves
as our transfer agent, registrar, dividend disbursement agent, stockholder servicing agent and redemption and paying agent, as well as
administrator for our dividend reinvestment plan, or the “DRIP.” The principal business address of SS&C GIDS, Inc. is
333 West 11th Street, Kansas City, MO 64105.

<div align='center'>INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

Deloitte & Touche
LLP (“Deloitte”), an independent registered public accounting firm located at 695 Town Center Drive, Suite 1000, Costa Mesa,
California, has been appointed as our independent registered public accounting firm.

<div align='center'>FINANCIAL STATEMENTS</div>

The Fund’s financial
statements for the fiscal period from July 9, 2024 (commencement of operations) to December 31, 2024, are incorporated by reference herein
to our annual report on Form N-CSR,
which was filed with the SEC on March 11, 2025.

<div align='center'>ADDITIONAL INFORMATION</div>

We have filed with the SEC
a registration statement on Form N-2 (file numbers 333-[ ] and 811-23912), together with all amendments and related exhibits, under
the Securities Act, with respect to the securities offered by this prospectus. Our registration statement may be obtained from the SEC
at www.sec.gov.

We will file with or submit
to the SEC annual and semi-annual reports, proxy statements and other information meeting the informational requirements of the Exchange
Act. This information is available free of charge by writing to us at Pearl Diver Credit Company Inc., P.O. Box 219047, Kansas City, Missouri
64121-9047, Attention: Investor Relations, by telephone at (833) 736-6777, or by visiting the Fund’s website at www.pearldivercreditcompany.com/pdcc.

| 14 |

<div align='center'>PART C – OTHER INFORMATION</div>

| Item 25. | Financial Statements and Exhibits |

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