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        <name>N/A</name>
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      <invstOrSec>
        <name>Ares Clo Ltd</name>
        <lei>5493001J0ZSE1Y09WE50</lei>
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        <name>Rr Ltd</name>
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      <invstOrSec>
        <name>Rr Ltd</name>
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      <invstOrSec>
        <name>Regatta Xxii Funding Ltd.</name>
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          <isin value="US758969AC32"/>
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      <invstOrSec>
        <name>Rockford Tower Clo Ltd</name>
        <lei>N/A</lei>
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          <isin value="US77341BAC54"/>
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        <name>Rockford Tower Clo Ltd</name>
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          <isin value="US77341JAC80"/>
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      <invstOrSec>
        <name>Rr Ltd</name>
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      <invstOrSec>
        <name>Rr Ltd</name>
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        <name>Shackleton Clo Ltd</name>
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      <invstOrSec>
        <name>Signal Peak Clo, Llc</name>
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        <name>37 Capital Clo Ltd</name>
        <lei>N/A</lei>
        <title>37 Capital CLO II</title>
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        <assetCat>ABS-O</assetCat>
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        <name>37 Capital Clo Ltd</name>
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      <invstOrSec>
        <name>Ares Clo Ltd</name>
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        <name>Venture Cdo Ltd</name>
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        <name>Vibrant Clo Ltd</name>
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        <name>Voya Clo Ltd</name>
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        <name>Dryden Senior Loan Fund</name>
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        <name>Madison Park Euro Funding</name>
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        <name>Regatta Xix Funding Ltd</name>
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        <name>First American Government Obligations Fund</name>
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        <name>Tcw Gem Ltd</name>
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        <name>Kkr Financial Clo Ltd</name>
        <lei>5493005MGEI63K1CMN61</lei>
        <title>KKR CLO 31, Ltd.</title>
        <cusip>48254MAC7</cusip>
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      <invstOrSec>
        <name>Ares Clo Ltd</name>
        <lei>N/A</lei>
        <title>ARES XLIV CLO, Ltd.</title>
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        <curCd>USD</curCd>
        <valUSD>320048.00000000</valUSD>
        <pctVal>0.444601308613</pctVal>
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        <isRestrictedSec>Y</isRestrictedSec>
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          <isCashCollateral>N</isCashCollateral>
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      </invstOrSec>
      <invstOrSec>
        <name>Goldman Sachs</name>
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          <other otherDesc="INTERNAL IDENTIFIER" value="P00GAC33"/>
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          <transCat>Reverse repurchase</transCat>
          <notClearedCentCparty isCleared="N">
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              <counterpartyInfo lei="784F5XWPLTWKTBV3E584" name="Goldman Sachs"/>
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            <repurchaseCollateral>
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        <name>Goldman Sachs</name>
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          <other otherDesc="INTERNAL IDENTIFIER" value="P19PAC95"/>
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      <invstOrSec>
        <name>Goldman Sachs</name>
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          <other otherDesc="INTERNAL IDENTIFIER" value="P45LAB45"/>
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      <invstOrSec>
        <name>Goldman Sachs</name>
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        <assetCat>RA</assetCat>
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          <transCat>Reverse repurchase</transCat>
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            <repurchaseCollateral>
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        <name>Goldman Sachs</name>
        <lei>N/A</lei>
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          <other otherDesc="INTERNAL IDENTIFIER" value="P49TAC45"/>
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      <invstOrSec>
        <name>Goldman Sachs</name>
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      <invstOrSec>
        <name>Goldman Sachs</name>
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      <invstOrSec>
        <name>Goldman Sachs</name>
        <lei>N/A</lei>
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      <invstOrSec>
        <name>Goldman Sachs</name>
        <lei>N/A</lei>
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      <invstOrSec>
        <name>Goldman Sachs</name>
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          <transCat>Reverse repurchase</transCat>
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              <principalAmt>-355312.50000000</principalAmt>
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              <collateralVal>871700.00000000</collateralVal>
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        <securityLending>
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      </invstOrSec>
      <invstOrSec>
        <name>Bain Capital Credit Clo, Limited</name>
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        <title>Bain Capital Credit CLO 2024-3, Ltd.</title>
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      </invstOrSec>
      <invstOrSec>
        <name>Invesco Clo 2021-1, Ltd</name>
        <lei>25490016C8NV86EY2059</lei>
        <title>Invesco CLO 2021-1, Ltd.</title>
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        <identifiers>
          <isin value="US46090YAC30"/>
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        <balance>8000000.00000000</balance>
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        <curCd>USD</curCd>
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        <pctVal>1.472520956639</pctVal>
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        <securityLending>
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      </invstOrSec>
    </invstOrSecs>
    <signature>
      <ncom:dateSigned>2026-04-30</ncom:dateSigned>
      <ncom:nameOfApplicant>Pearl Diver Credit Company Inc.</ncom:nameOfApplicant>
      <ncom:signature>Echo Chan</ncom:signature>
      <ncom:signerName>Echo Chan</ncom:signerName>
      <ncom:title>Group Finance Director</ncom:title>
    </signature>
  </formData>
  <documents>XXXX</documents>
</edgarSubmission>
