X0102 24F-2NT LIVE 0001965985 XXXXXXXX false false N-2 Polen Credit Opportunities Fund 103 Bellevue Parkway Wilmington DE X1 19810 true 811-23860 333-271087 04/30/2026 false 7320171.00 8325135.00 0.00 8325135.00 0.00 (1004964.00) 0.0001381 0.00 0.00 0.00 N/A /s/Christine Catanzaro Christine S. Catanzaro, Treasurer and Chief Financial Officer 07/13/2026