Company: PDCC
Filing Date: 2025-09-16
Form Type: N-2/A
Source: 0001214659-25-013826
Chunk: 232

Company: Pearl Diver Credit Co Inc.
Filing Date: 2025-09-16
Form: N-2/A
Chunk 232
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)(2) to Pre-Effective Amendment No. 4 to the Registrant’s         
 Registration Statement on Form N-2 (File Nos. 333-275174 and 811-23912), as filed with the SEC via EDGAR Accession No. 0001214659-24-012330 
 on July 12, 2024.                                                                                                                           |

| 2 |

| (s) | Calculation of Filing Fee Tables is filed herewith.                                                                                      |
| (t) | Power                                                                                                                                    
 of Attorney, dated July 15, 2025, for Messrs. Basu, Everets, Jotwani, Mellish, and Wilder is incorporated herein by reference to Exhibit 
 (t) to the Registrant’s Registration Statement on Form N-2 (File Nos. 333- 288772  and 811-23912), as filed with the SEC                 
 via EDGAR Accession No. 0001214659-25-010613 on July 18, 2025.                                                                           |

| Item 26. | Marketing Arrangements |

Any information concerning arrangements known
to the Registrant, principal holders of the Registrant’s shares, and/or any of the Registrant’s underwriters made for any
of the following purposes: (1) to limit or restrict sale of other securities of the same class as those being offered for the period of
distribution; (2) to stabilize the market for any of the securities to be offered; or (3) to hold each underwriter or dealer responsible
for the distribution of his or her participation, will be contained in the accompanying prospectus supplement, if any, and is incorporated
herein by reference.

| Item 27. | Other Expenses of Issuance and Distribution |

The following table sets forth the estimated expenses
to be incurred in connection with the offering described in this Registration Statement:

| SEC Registration Fee         |     | $ |  15,310 |
| FINRA Filing Fee             |     | $ |  16,150 |
| NYSE Listing Fee             |     | $ |  35,000 |
| Printing and Postage         |     | $ |       0 |
| Legal Fees and Expenses      |     | $ | 250,000 |
| Accounting Fees and Expenses |     | $ |  10,000 |
| Miscellaneous                |     | $ |   1,000 |
| Total                        |     | $ |