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          <ccc>XXXXXXXX</ccc>
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    <generalInfo reportEndingPeriod="2026-06-30" isReportPeriodLt12="N"/>
    <registrantInfo>
      <registrantFullName>Priority Income Fund, Inc.</registrantFullName>
      <investmentCompFileNo>811-22725</investmentCompFileNo>
      <registrantCik>0001554625</registrantCik>
      <registrantLei>549300QXQ3QH1Z59TL58</registrantLei>
      <registrantstreet1>10 East 40th Street</registrantstreet1>
      <registrantstreet2>42nd Floor</registrantstreet2>
      <registrantcity>New York</registrantcity>
      <registrantzipCode>10016</registrantzipCode>
      <registrantstate>US-NY</registrantstate>
      <registrantcountry>US</registrantcountry>
      <registrantphoneNumber>212-448-0702</registrantphoneNumber>
      <websites>
        <website webpage="priorityincomefund.com"/>
      </websites>
      <locationBooksRecords>
        <locationBooksRecord>
          <officeName>Prospect Administration, LLC</officeName>
          <officeAddress1>700 S Rosemary Avenue</officeAddress1>
          <officeAddress2>Suite 204-147</officeAddress2>
          <officeCity>West Palm Beach</officeCity>
          <officeStateCountry officeState="US-FL" officeCountry="US"/>
          <officeRecordsZipCode>33401</officeRecordsZipCode>
          <officePhone>212-448-0702</officePhone>
          <booksRecordsDesc>Electronic and hard copy records and filings</booksRecordsDesc>
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      <isRegistrantLastFiling>N</isRegistrantLastFiling>
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      <registrantClassificationType>N-2</registrantClassificationType>
      <isSecuritiesActRegistration>Y</isSecuritiesActRegistration>
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          <directorName>M. Grier Eliasek</directorName>
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        <director>
          <directorName>Andrew C. Cooper</directorName>
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            <fileNumberInfo fileNumber="N/A"/>
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        <director>
          <directorName>William J. Gremp</directorName>
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        <director>
          <directorName>Eugene S. Stark</directorName>
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            <fileNumberInfo fileNumber="N/A"/>
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      <chiefComplianceOfficers>
        <chiefComplianceOfficer>
          <ccoName>Kristin Van Dask</ccoName>
          <crdNumber>N/A</crdNumber>
          <ccoStreet1>10 E 40th Street</ccoStreet1>
          <ccoCity>New York</ccoCity>
          <ccoStateCountry ccoState="US-NY" ccoCountry="US"/>
          <ccoZipCode>10016</ccoZipCode>
          <ccoPhone>XXXXXX</ccoPhone>
          <isCcoChangedSinceLastFiling>N</isCcoChangedSinceLastFiling>
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        </chiefComplianceOfficer>
      </chiefComplianceOfficers>
      <securityMatterSeriesInfo isRegistrantSubmittedMatter="Y">
      </securityMatterSeriesInfo>
      <isPreviousLegalProceeding>N</isPreviousLegalProceeding>
      <isPreviousProceedingTerminated>N</isPreviousProceedingTerminated>
      <isClaimFiled>N</isClaimFiled>
      <coveredByInsurancePolicy isCoveredByInsurancePolicy="Y" isClaimFiledDuringPeriod="N"/>
      <isFinancialSupportDuringPeriod>N</isFinancialSupportDuringPeriod>
      <releaseNumbers isExemptionFromAct="Y">
        <releaseNumberInfo releaseNumber="IC-35859"/>
      </releaseNumbers>
      <principalUnderwriters>
        <principalUnderwriter>
          <principalUnderwriterName>Preferred Capital Securities LLC</principalUnderwriterName>
          <principalUnderwriterFileNumber>8-69382</principalUnderwriterFileNumber>
          <principalUnderwriterCrdNumber>000169719</principalUnderwriterCrdNumber>
          <principalUnderwriterLei>N/A</principalUnderwriterLei>
          <principalUnderWriterStateCountry principalUnderWriterState="US-GA" principalUnderWriterCountry="US"/>
          <isPrincipalUnderwriterAffiliatedWithRegistrant>N</isPrincipalUnderwriterAffiliatedWithRegistrant>
        </principalUnderwriter>
      </principalUnderwriters>
      <isUnderwriterHiredOrTerminated>N</isUnderwriterHiredOrTerminated>
      <publicAccountants>
        <publicAccountant>
          <publicAccountantName>Deloitte &amp; Touche LLP</publicAccountantName>
          <pcaobNumber>34</pcaobNumber>
          <publicAccountantLei>N/A</publicAccountantLei>
          <publicAccountantStateCountry publicAccountantState="US-NY" publicAccountantCountry="US"/>
        </publicAccountant>
      </publicAccountants>
      <isPublicAccountantChanged>N</isPublicAccountantChanged>
      <isMaterialWeakness>N</isMaterialWeakness>
      <isOpinionOffered>N</isOpinionOffered>
      <valuationMethodsChanges isMaterialChange="Y">
        <valuationMethodsChange>
          <dateOfChange>2025-08-31</dateOfChange>
          <changeExplanation>Change to Market Quote - Non-binding indicative bid prices from discounted cash flow method</changeExplanation>
          <assetType>ABS-collateralized bond/debt obligation</assetType>
          <investmentType>CLO debt class investments</investmentType>
          <statutoryRegulatoryBasis>N/A</statutoryRegulatoryBasis>
        </valuationMethodsChange>
      </valuationMethodsChanges>
      <isAccountingPrincipleChange>N</isAccountingPrincipleChange>
      <isPaymentDividend>N</isPaymentDividend>
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        <mgmtInvLei>549300QXQ3QH1Z59TL58</mgmtInvLei>
        <isFirstFilingByFund>N</isFirstFilingByFund>
        <fundType>N/A</fundType>
        <isNonDiversifiedCompany>N</isNonDiversifiedCompany>
        <isForeignSubsidiary>N</isForeignSubsidiary>
        <isFundSecuritiesLending>N</isFundSecuritiesLending>
        <didFundLendSecurities>N</didFundLendSecurities>
        <paymentToAgentManagerType>N/A</paymentToAgentManagerType>
        <avgPortfolioSecuritiesValue>N/A</avgPortfolioSecuritiesValue>
        <netIncomeSecuritiesLending>N/A</netIncomeSecuritiesLending>
        <relyOnRuleTypes>
          <relyOnRuleType>Rule 32a-4 (17 CFR 270.32a-4)</relyOnRuleType>
        </relyOnRuleTypes>
        <isExpenseLimitationInPlace>N</isExpenseLimitationInPlace>
        <isExpenseReducedOrWaived>N</isExpenseReducedOrWaived>
        <isFeesWaivedRecoupable>N</isFeesWaivedRecoupable>
        <isExpenseWaivedRecoupable>N</isExpenseWaivedRecoupable>
        <investmentAdvisers>
          <investmentAdviser>
            <investmentAdviserName>Priority Senior Secured Income Management, LLC</investmentAdviserName>
            <investmentAdviserFileNo>801-77270</investmentAdviserFileNo>
            <investmentAdviserCrdNo>000165500</investmentAdviserCrdNo>
            <investmentAdviserLei>N/A</investmentAdviserLei>
            <investmentAdviserStateCountry investmentAdviserState="US-FL" investmentAdviserCountry="US"/>
            <isInvestmentAdviserHired>N</isInvestmentAdviserHired>
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        <transferAgents>
          <transferAgent>
            <transferAgentName>SS&amp;C Registered Fund Services, Inc.</transferAgentName>
            <transferAgentFileNo>084-00448</transferAgentFileNo>
            <transferAgentLei>N/A</transferAgentLei>
            <transferAgentStateCountry transferAgentState="US-MO" transferAgentCountry="US"/>
            <isTransferAgentAffiliated>N</isTransferAgentAffiliated>
            <isTransferAgentSubAgent>N</isTransferAgentSubAgent>
          </transferAgent>
        </transferAgents>
        <isTransferAgentHiredOrTerminated>N</isTransferAgentHiredOrTerminated>
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          <pricingService>
            <pricingServiceName>Gifford Fong Associates</pricingServiceName>
            <pricingServiceLei>N/A</pricingServiceLei>
            <pricingServiceStateCountry pricingServiceState="US-CA" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
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          <pricingService>
            <pricingServiceName>Bank of America</pricingServiceName>
            <pricingServiceLei>B4TYDEB6GKMZO031MB27</pricingServiceLei>
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            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
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        </pricingServices>
        <isPricingServiceHiredOrTerminated>Y</isPricingServiceHiredOrTerminated>
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          <custodian>
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            <custodyType>Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))</custodyType>
          </custodian>
        </custodians>
        <isCustodianHiredOrTerminated>N</isCustodianHiredOrTerminated>
        <shareholderServicingAgents>
          <shareholderServicingAgent>
            <shareholderServiceAgentName>Preferred Shareholder Services, LLC</shareholderServiceAgentName>
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            <shareholderServiceAgentStateCountry shareholderServiceAgentState="US-GA" shareholderServiceAgentCountry="US"/>
            <isShareholderServiceAgentAffiliated>N</isShareholderServiceAgentAffiliated>
            <isShareholderServiceAgentSubshare>N</isShareholderServiceAgentSubshare>
          </shareholderServicingAgent>
        </shareholderServicingAgents>
        <isShareholderServiceHiredTerminated>N</isShareholderServiceHiredTerminated>
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          <admin>
            <adminName>Prospect Administration LLC</adminName>
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            <isAdminSubAdmin>N</isAdminSubAdmin>
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        </admins>
        <isAdminHiredOrTerminated>N</isAdminHiredOrTerminated>
        <aggregateCommission>0</aggregateCommission>
        <principalTransactions>
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            <principalName>MIZUHO ALTERNATIVE INVESTMENTS, LLC</principalName>
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          <principalTransaction>
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          <principalTransaction>
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          <principalTransaction>
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            <principalStateCountry principalState="US-MN" principalCountry="US"/>
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          </principalTransaction>
          <principalTransaction>
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        <isBrokerageResearchPayment>N</isBrokerageResearchPayment>
        <mnthlyAvgNetAssets>294964745</mnthlyAvgNetAssets>
      </managementInvestmentQuestion>
    </managementInvestmentQuestionSeriesInfo>
    <closedEndManagementInvestment>
      <securityRelatedItems>
        <securityRelatedItem>
          <description>Common stock</description>
          <securityClassTitle>Common shares</securityClassTitle>
          <commonStocks>
            <commonStock commonStockExchange="N/A" commonStockTickerSymbol="N/A"/>
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        </securityRelatedItem>
        <securityRelatedItem>
          <description>Preferred stock</description>
          <securityClassTitle>Preferred Shares</securityClassTitle>
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            <commonStock commonStockExchange="XNYS" commonStockTickerSymbol="PRIFD"/>
            <commonStock commonStockExchange="XNYS" commonStockTickerSymbol="PRIFK"/>
            <commonStock commonStockExchange="XNYS" commonStockTickerSymbol="PRIFL"/>
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      </securityRelatedItems>
      <isRightsOffering>N</isRightsOffering>
      <isSecondaryOffering>N</isSecondaryOffering>
      <repurchaseSecurities isRepurchaseSecurity="Y">
        <repurchaseSecurityType>Common stock</repurchaseSecurityType>
        <repurchaseSecurityType>Preferred stock</repurchaseSecurityType>
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      <isDefaultLongTermDebt>N</isDefaultLongTermDebt>
      <isDividendsInArrears>N</isDividendsInArrears>
      <isSecuritiesModified>N</isSecuritiesModified>
      <managementFee>6.68</managementFee>
      <netOperatingExpenses>17.20</netOperatingExpenses>
      <marketPricePerShare>N/A</marketPricePerShare>
      <netAssetValuePerShare>3.18</netAssetValuePerShare>
    </closedEndManagementInvestment>
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      <isLegalProceedings>false</isLegalProceedings>
      <isProvisionFinancialSupport>false</isProvisionFinancialSupport>
      <isIPAReportInternalControl>true</isIPAReportInternalControl>
      <isChangeAccPrinciples>false</isChangeAccPrinciples>
      <isInfoRequiredEO>false</isInfoRequiredEO>
      <isOtherInfoRequired>false</isOtherInfoRequired>
      <isMaterialAmendments>false</isMaterialAmendments>
      <isInstDefiningRights>false</isInstDefiningRights>
      <isNewOrAmendedInvAdvContracts>false</isNewOrAmendedInvAdvContracts>
      <isInfoItem405>false</isInfoItem405>
      <isCodeOfEthics>false</isCodeOfEthics>
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    <signature registrantSignedName="Priority Income Fund, Inc." signedDate="2026-09-14" signature="/s/ Kristin Van Dask" title="Chief Financial Officer"/>
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