Company: PGZ
Filing Date: 2025-02-21
Form Type: DEF 14A
Source: 0001398344-25-003239
Chunk: 18

Company: Principal Real Estate Income Fund
Filing Date: 2025-02-21
Form: DEF 14A
Chunk 18
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 Fund’s independent registered public accounting firm for the fiscal year ended
October 31, 2024. The Fund knows of no direct financial or material indirect financial interest of Cohen in the Fund. A representative
of Cohen will not be present at the Meeting, but will be available by telephone and will have an opportunity to make a statement if they
desire to do so. A Cohen representative will also be available to respond to appropriate questions.

Principal Accounting Fees and Services

The table provided below sets forth the aggregate
fees billed by Cohen for services rendered to the Fund, during the Fund’s fiscal years ended October 31, 2024 and October 31, 2023.
The fees are for the following work:

| (1) | Audit Fees for professional services provided by Cohen for the audit of the Fund’s annual financial statements or services 
 that are normally provided by the accountant in connection with statutory and regulatory filings or engagements;           |

| (2) | Audit-Related Fees for assurance and related services by Cohen that are reasonably related to the performance of the audit 
 of the Fund’s financial statements and are not reported under “Audit Fees;”                                                |

| (3) | Tax Fees for professional services by Cohen for tax compliance, tax advice, and tax planning; and |

| (4) | All Other Fees for products and services provided by Cohen other than those services reported in above under “Audit Fees,” 
 “Audit-Related Fees,” and “Tax Fees.”                                                                                      |

|                    |    2024 |    2023 | Pre-Approved by 
 Audit Committee |
| Audit Fee          | $32,000 | $32,000 | Yes             |
| Audit-Related Fees |      $0 |      $0 | N/A             |
| Tax Fees           |  $4,000 |  $4,000 | Yes             |
| All Other Fees     |      $0 |      $0 | N/A             |
| Non-Audit Fees     |      $0 |      $0 | N/A             |

The Fund’s Audit Committee Charter requires
that the Audit Committee pre-approve or establish pre-approval policies and procedures concerning all audit and non-audit services to
be provided by Cohen, the Fund’s independent registered public accounting firm. Further, the Audit Committee Charter mandates that
the Audit Committee pre-approve or establish pre-approval policies and procedures concerning all permitted non-audit services to be provided
by Cohen to ALPS Advisors and to entities controlling, controlled by