PDCC

We are a newly organized, externally managed, non-diversified closed-end management investment company that has registered as an investment company under the Investment Company Act of 1940, as amended, or the “1940 Act.” We intend to elect to be treated, and intend to qualify annually, as a regulated investment company, or “RIC,” under Subchapter M of the Internal Revenue Code of 1986, as amended, or the “Code,” beginning with our tax year ending December 31, 2024. We were formed on April 12, 2023 as Pearl Diver Credit Company, LLC, a Delaware limited liability company, and intend to convert into a Delaware corporation prior to the completion of this offering.