Company: PDCC
Filing Date: 2025-03-11
Form Type: N-CSR
Source: 0001398344-25-005419
Chunk: 45

Company: Pearl Diver Credit Co Inc.
Filing Date: 2025-03-11
Form: N-CSR
Chunk 45
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ant for the last fiscal year of the Registrant was $0 for 2024.               |

| (h) | The Registrant’s audit committee of the board of directors has considered whether the provision of non-audit                                   
 services that were rendered to the Registrant’s investment adviser (not including any sub-adviser whose role is primarily portfolio management 
 and is subcontracted with or overseen by another investment adviser), and any entity controlling, controlled by, or under common control       
 with the investment adviser that provides ongoing services to the Registrant that were not pre-approved pursuant to paragraph (c)(7)(i)        
 of Rule 2-01 of Regulation S-X is compatible with maintaining the principal accountant’s independence.                                         |

Item 5. Audit Committee of Listed Registrants.

| (a) | The Registrant has a separately designated standing Audit Committee. The members of the committee are John Everets, Tarun Jotwani 
 and Martin Mellish.                                                                                                               |

Item 6. Investments.

| (a) | A Schedule of Investments is included as part of the Report to Stockholders filed under Item 1. |

| (b) | Not applicable. |

Item 7. Financial Statements and Financial Highlights for Open-End Management Investment Companies.

Not applicable.

Item 8. Changes in and Disagreements with Accountants for Open-End Management Investment Companies.

Not applicable.

Item 9. Proxy Disclosures for Open-End Management Investment Companies.

Not applicable.

Item 10. Remuneration Paid to Directors, Officers, and Others of Open-End Management Investment Companies.

Not applicable.

Item 11. Statement Regarding Basis for Approval of Investment Advisory Contract.

The Statement Regarding Basis for Approval of Investment Advisory Contract
for the Company is included as part of the Report to Stockholders filed under Item 1.

Item 12. Disclosure of Proxy Voting Policies and Procedures for Closed-End Management Investment Companies.

<div align='center'>Pearl Diver Credit Company, Inc.

Proxy Voting Policies and Procedures</div>

Pearl Diver Credit Company, Inc. (“the Fund”)
has adopted a Proxy Voting Policy used to determine how the Fund votes proxies relating to their portfolio securities. Under the Fund’s
Proxy Voting Policy, the Fund has, subject to the oversight of the Fund’s Board, delegated to the Adviser the following duties:
(1) to make the proxy voting decisions for the Fund, subject to the exceptions described below; and (2) to assist the Fund in disclosing