Company: PGZ
Filing Date: 2025-07-03
Form Type: N-CSRS
Source: 0001398344-25-012685
Chunk: 35

Company: Principal Real Estate Income Fund
Filing Date: 2025-07-03
Form: N-CSRS
Chunk 35
---
| Item 17. | Disclosure of Securities Lending Activities for Closed-End Management 
 Investment Companies.                                                 |

| (a) | Although it has not done so, the Fund may engage in securities lending subject to procedures adopted by its Board of Directors. |

| (b) | Not applicable. |

| Item 18. | Recovery of Erroneously Awarded Compensation. |

| (a) | Not applicable. |

| (b) | Not applicable. |

| Item 19. | Exhibits. |

| (a)(1) | Not applicable to semi-annual report |

| (a)(2) | Not applicable. |

| (a)(3) | The certifications of the Fund’s principal executive                                                                           
 officer and principal financial officer as required by Rule 30a-2(a) under the Investment Company Act of 1940, as amended, are 
 attached hereto as Ex-99.906Cert.                                                                                              |

| (a)(4) | Not applicable |

| (a)(5) | Not applicable |

| (b) | The certifications for the Registrant’s Principal Executive Officer and Principal Financial Officer, as required by Rule 30a-2(b) of the Investment Company Act of 1940, as amended, and Section 906 of the Sarbanes-Oxley Act of 2002 are attached hereto as Ex-99.906 Cert. |

<div align='center'>SIGNATURES</div>

Pursuant to the requirements of the Securities Exchange
Act of 1934 and the Investment Company Act of 1940, the registrant has duly caused this report to be signed on its behalf by the undersigned,
thereunto duly authorized.

PRINCIPAL REAL ESTATE INCOME FUND

| By:   | /s/ Robert McClure                      |
|       | Robert McClure                          |
|       | President (Principal Executive Officer) |
| Date: | July 3, 2025                            |

Pursuant to the requirements of the Securities Exchange
Act of 1934 and the Investment Company Act of 1940, this report has been signed below by the following persons on behalf of the registrant
and in the capacities and on the dates indicated.

| By:   | /s/ Robert McClure                      |
|       | Robert McClure                          |
|       | President (Principal Executive Officer) |
| Date: | July 3, 2025                            |

| By:   | /s/ Erich