Company: ECC-PD
Filing Date: 2025-05-08
Form Type: CORRESP
Source: 0001104659-25-046148
Chunk: 0

Company: Eagle Point Credit Co Inc.
Filing Date: 2025-05-08
Form: CORRESP
Chunk 0
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| 1900 K Street, NW         
 Washington, DC 20006-1110 
 +1 202 261 3300 Main      
 +1 202 261 3333 Fax       
 www.dechert.com           |

|             | Alexander                         
 C. Karampatsos                    |
|             | alexander.karampatsos@dechert.com |
| May 8, 2025 | +1 202 261 3402 Direct            |

VIA EDGAR

Brian Szilagyi
U.S. Securities and Exchange Commission
Division of Investment Management, Disclosure Review and Accounting
100 F Street, NE
Washington, DC 20549

| Re: | Eagle Point Credit Company Inc. (811-22974) (the “Registrant”) |

Dear Mr. Szilagyi:

This letter responds to comments you provided
telephonically to Alexander C. Karampatsos and Antonio G. Fraone of Dechert LLP on Thursday, April 10, 2025, with respect to your
review pursuant to the Sarbanes-Oxley Act of 2002 of the report filed on Form N-CSR and other filings for the Registrant, relating
to the fiscal year ended December 31, 2024. Unless explicitly provided, we understand that your comments are intended to apply to
disclosure in the Registrant’s future filings. We have reproduced your comments below, followed by the Registrant’s responses.
Capitalized terms used in this letter and not otherwise defined herein shall have the meanings specified in the report filed on Form N-CSR.

| 1. | Comment:     The Staff reminds                                                                                                           
 you that the Registrant and its management are responsible for the accuracy and adequacy of its disclosures, notwithstanding any review, 
 comments, action or absence of action by the Staff.                                                                                      |

Response: The Registrant acknowledges this comment.

| 2. | Comment:      For closed-end                                                                                                         
 funds, the average annual total returns for the one-, five-, and ten-year periods should be presented in the Management’s Discussion 
 of Fund Performance section pursuant to Instruction 4(g)(2)(B) to Item 24 of Form N-2. The average annual total return for the       
 ten-year period ending December 31, 2024 was not presented in the Registrant’s annual report. Please