Company: PGZ
Filing Date: 2025-01-03
Form Type: N-CSR
Source: 0001398344-25-000145
Chunk: 73

Company: Principal Real Estate Income Fund
Filing Date: 2025-01-03
Form: N-CSR
Chunk 73
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 of Ethics referenced in 2 (a) above.                                                     |

| (d) | During                                                                                 
 the period covered by this report, no implicit or explicit waivers to the provision of 
 the Code of Ethics referenced in 2 (a) above were granted.                             |

| (e) | Not         
 Applicable. |

| (f) | The                                                                 
 Registrant’s Code of Ethics is attached as Exhibit 19(a)(1) hereto. |

| Item 
 3.   | Audit                       
 Committee Financial Expert. |

The Registrant’s Board of Trustees has determined that the Registrant has as least one audit committee financial expert serving on its Audit Committee. The Board of Trustees has designated Jeremy Held as the Registrant’s “audit committee financial expert.” Mr. Held is “independent” as defined in paragraph (a)(2) of Item 3 to Form N-CSR.

| Item 
 4.   | Principal                     
 Accountant Fees and Services. |

| (a) | Audit                                                                                       
 Fees: The aggregate fees billed for professional services rendered by Cohen &               
 Company, Ltd (“Cohen”) for each of the last two fiscal years ended October                  
 31, 2024 and October 31, 2023 for the audit of the Registrant's annual financial statements 
 or services that are normally provided by the accountant in connection with statutory       
 and regulatory filings or engagements were $32,000 in 2024 and $32,000 in 2023.             |

| (b) | Audit-Related                                                                             
 Fees: The aggregate fees billed in each of the last two fiscal years for assurance        
 and related services by Cohen that are reasonably related to the performance of the audit 
 of the Registrant's financial statements and are not reported under paragraph (a) of      
 this Item were $0 in 2024 and $0 in 2023.                                                 |

| (c) | Tax                                                                                      
 Fees: The aggregate fees billed in each of the last two fiscal years for professional    
 services rendered by Cohen for tax compliance, tax advice, and tax planning were $4,000  
 in 2024 and $4,000 in 2023. These fees are comprised of fees relating income tax return  
 preparation fees, excise tax return preparation fees and review of dividend distribution 
 calculation fees.                                                                        |

| (d) | All                                                                                        
 Other Fees: The aggregate fees billed in each of the last two fiscal years for products    
 and services provided by Cohen, other than the services