<?xml version="1.0" encoding="UTF-8"?>
<edgarSubmission xsi:schemaLocation="http://www.sec.gov/edgar/ncen eis_NCEN_Filer.xsd" xmlns="http://www.sec.gov/edgar/ncen" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <schemaVersion>X0201</schemaVersion>
  <headerData>
    <submissionType>N-CEN</submissionType>
    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
      <filer>
        <issuerCredentials>
          <cik>0001688554</cik>
          <ccc>XXXXXXXX</ccc>
        </issuerCredentials>
      </filer>
      <flags>
        <overrideInternetFlag>false</overrideInternetFlag>
        <confirmingCopyFlag>false</confirmingCopyFlag>
      </flags>
      <investmentCompanyType>N-2</investmentCompanyType>
    </filerInfo>
  </headerData>
  <formData>
    <generalInfo reportEndingPeriod="2020-06-30" isReportPeriodLt12="N"/>
    <registrantInfo>
      <registrantFullName>PIMCO Flexible Credit Income Fund</registrantFullName>
      <investmentCompFileNo>811-23211</investmentCompFileNo>
      <registrantCik>0001688554</registrantCik>
      <registrantLei>549300R4RJB5MTHXES88</registrantLei>
      <registrantstreet1>1633 Broadway</registrantstreet1>
      <registrantcity>New York</registrantcity>
      <registrantzipCode>10019</registrantzipCode>
      <registrantstate>US-NY</registrantstate>
      <registrantcountry>US</registrantcountry>
      <registrantphoneNumber>844-312-2113</registrantphoneNumber>
      <websites>
        <website webpage="www.pimco.com"/>
      </websites>
      <locationBooksRecords>
        <locationBooksRecord>
          <officeName>Pacific Investment Management Company LLC</officeName>
          <officeAddress1>1633 Broadway</officeAddress1>
          <officeCity>New York</officeCity>
          <officeStateCountry officeState="US-NY" officeCountry="US"/>
          <officeRecordsZipCode>10019</officeRecordsZipCode>
          <officePhone>(212) 739-3000</officePhone>
          <booksRecordsDesc>The account books and other documents required to be maintained by Registrant pursuant to Section 31(a) of the Investment Company Act of 1940 and the Rules thereunder</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>State Street Bank and Trust Company</officeName>
          <officeAddress1>801 Pennsylvania Ave</officeAddress1>
          <officeCity>Kansas City</officeCity>
          <officeStateCountry officeState="US-MO" officeCountry="US"/>
          <officeRecordsZipCode>64105</officeRecordsZipCode>
          <officePhone>(816) 936-1121</officePhone>
          <booksRecordsDesc>The account books and other documents required to be maintained by Registrant pursuant to Section 31(a) of the Investment Company Act of 1940 and the Rules thereunder</booksRecordsDesc>
        </locationBooksRecord>
      </locationBooksRecords>
      <isRegistrantFirstFiling>N</isRegistrantFirstFiling>
      <isRegistrantLastFiling>N</isRegistrantLastFiling>
      <registrantFamilyInvComp isRegistrantFamilyInvComp="Y" familyInvCompFullName="PIMCOFUNDS"/>
      <registrantClassificationType>N-2</registrantClassificationType>
      <isSecuritiesActRegistration>Y</isSecuritiesActRegistration>
      <directors>
        <director>
          <directorName>Alan Rappaport</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-10381"/>
            <fileNumberInfo fileNumber="811-21078"/>
            <fileNumberInfo fileNumber="811-21187"/>
            <fileNumberInfo fileNumber="811-09721"/>
            <fileNumberInfo fileNumber="811-23039"/>
            <fileNumberInfo fileNumber="811-08216"/>
            <fileNumberInfo fileNumber="811-10555"/>
            <fileNumberInfo fileNumber="811-22121"/>
            <fileNumberInfo fileNumber="811-22167"/>
            <fileNumberInfo fileNumber="811-23446"/>
            <fileNumberInfo fileNumber="811-22673"/>
            <fileNumberInfo fileNumber="811-21374"/>
            <fileNumberInfo fileNumber="811-21311"/>
            <fileNumberInfo fileNumber="811-21601"/>
            <fileNumberInfo fileNumber="811-21734"/>
            <fileNumberInfo fileNumber="811-21188"/>
            <fileNumberInfo fileNumber="811-23211"/>
            <fileNumberInfo fileNumber="811-23314"/>
            <fileNumberInfo fileNumber="811-21989"/>
            <fileNumberInfo fileNumber="811-23390"/>
            <fileNumberInfo fileNumber="811-06161"/>
            <fileNumberInfo fileNumber="811-21077"/>
            <fileNumberInfo fileNumber="811-22975"/>
            <fileNumberInfo fileNumber="811-23241"/>
            <fileNumberInfo fileNumber="811-21284"/>
            <fileNumberInfo fileNumber="811-21338"/>
            <fileNumberInfo fileNumber="811-10377"/>
            <fileNumberInfo fileNumber="811-21238"/>
            <fileNumberInfo fileNumber="811-10379"/>
            <fileNumberInfo fileNumber="811-21189"/>
            <fileNumberInfo fileNumber="811-22758"/>
            <fileNumberInfo fileNumber="811-07816"/>
            <fileNumberInfo fileNumber="811-21076"/>
            <fileNumberInfo fileNumber="811-21417"/>
            <fileNumberInfo fileNumber="811-22712"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>David N. Fisher</directorName>
          <crdNumber>003085501</crdNumber>
          <isDirectorInterestedPerson>Y</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-23211"/>
            <fileNumberInfo fileNumber="811-21078"/>
            <fileNumberInfo fileNumber="811-22121"/>
            <fileNumberInfo fileNumber="811-21076"/>
            <fileNumberInfo fileNumber="811-07816"/>
            <fileNumberInfo fileNumber="811-22758"/>
            <fileNumberInfo fileNumber="811-21188"/>
            <fileNumberInfo fileNumber="811-21189"/>
            <fileNumberInfo fileNumber="811-22673"/>
            <fileNumberInfo fileNumber="811-21187"/>
            <fileNumberInfo fileNumber="811-10379"/>
            <fileNumberInfo fileNumber="811-10377"/>
            <fileNumberInfo fileNumber="811-21311"/>
            <fileNumberInfo fileNumber="811-21238"/>
            <fileNumberInfo fileNumber="811-23390"/>
            <fileNumberInfo fileNumber="811-21374"/>
            <fileNumberInfo fileNumber="811-21601"/>
            <fileNumberInfo fileNumber="811-21734"/>
            <fileNumberInfo fileNumber="811-10555"/>
            <fileNumberInfo fileNumber="811-23314"/>
            <fileNumberInfo fileNumber="811-09721"/>
            <fileNumberInfo fileNumber="811-08216"/>
            <fileNumberInfo fileNumber="811-10381"/>
            <fileNumberInfo fileNumber="811-21077"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Deborah A. DeCotis</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-22712"/>
            <fileNumberInfo fileNumber="811-21989"/>
            <fileNumberInfo fileNumber="811-23039"/>
            <fileNumberInfo fileNumber="811-21338"/>
            <fileNumberInfo fileNumber="811-23241"/>
            <fileNumberInfo fileNumber="811-21078"/>
            <fileNumberInfo fileNumber="811-22975"/>
            <fileNumberInfo fileNumber="811-22167"/>
            <fileNumberInfo fileNumber="811-09721"/>
            <fileNumberInfo fileNumber="811-21189"/>
            <fileNumberInfo fileNumber="811-21188"/>
            <fileNumberInfo fileNumber="811-08216"/>
            <fileNumberInfo fileNumber="811-21187"/>
            <fileNumberInfo fileNumber="811-21284"/>
            <fileNumberInfo fileNumber="811-21077"/>
            <fileNumberInfo fileNumber="811-21076"/>
            <fileNumberInfo fileNumber="811-06161"/>
            <fileNumberInfo fileNumber="811-23390"/>
            <fileNumberInfo fileNumber="811-10379"/>
            <fileNumberInfo fileNumber="811-22121"/>
            <fileNumberInfo fileNumber="811-10377"/>
            <fileNumberInfo fileNumber="811-07816"/>
            <fileNumberInfo fileNumber="811-10555"/>
            <fileNumberInfo fileNumber="811-21238"/>
            <fileNumberInfo fileNumber="811-23314"/>
            <fileNumberInfo fileNumber="811-23211"/>
            <fileNumberInfo fileNumber="811-23446"/>
            <fileNumberInfo fileNumber="811-21734"/>
            <fileNumberInfo fileNumber="811-21601"/>
            <fileNumberInfo fileNumber="811-21374"/>
            <fileNumberInfo fileNumber="811-21311"/>
            <fileNumberInfo fileNumber="811-22673"/>
            <fileNumberInfo fileNumber="811-22758"/>
            <fileNumberInfo fileNumber="811-21417"/>
            <fileNumberInfo fileNumber="811-10381"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Hans Kertess</directorName>
          <crdNumber>001741165</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-21078"/>
            <fileNumberInfo fileNumber="811-23241"/>
            <fileNumberInfo fileNumber="811-21188"/>
            <fileNumberInfo fileNumber="811-21189"/>
            <fileNumberInfo fileNumber="811-09721"/>
            <fileNumberInfo fileNumber="811-10555"/>
            <fileNumberInfo fileNumber="811-22121"/>
            <fileNumberInfo fileNumber="811-21989"/>
            <fileNumberInfo fileNumber="811-21077"/>
            <fileNumberInfo fileNumber="811-22712"/>
            <fileNumberInfo fileNumber="811-21417"/>
            <fileNumberInfo fileNumber="811-21338"/>
            <fileNumberInfo fileNumber="811-21284"/>
            <fileNumberInfo fileNumber="811-10377"/>
            <fileNumberInfo fileNumber="811-22975"/>
            <fileNumberInfo fileNumber="811-22167"/>
            <fileNumberInfo fileNumber="811-23039"/>
            <fileNumberInfo fileNumber="811-23446"/>
            <fileNumberInfo fileNumber="811-21374"/>
            <fileNumberInfo fileNumber="811-21311"/>
            <fileNumberInfo fileNumber="811-06161"/>
            <fileNumberInfo fileNumber="811-10381"/>
            <fileNumberInfo fileNumber="811-21238"/>
            <fileNumberInfo fileNumber="811-23314"/>
            <fileNumberInfo fileNumber="811-22673"/>
            <fileNumberInfo fileNumber="811-23211"/>
            <fileNumberInfo fileNumber="811-08216"/>
            <fileNumberInfo fileNumber="811-22758"/>
            <fileNumberInfo fileNumber="811-21076"/>
            <fileNumberInfo fileNumber="811-07816"/>
            <fileNumberInfo fileNumber="811-21601"/>
            <fileNumberInfo fileNumber="811-21187"/>
            <fileNumberInfo fileNumber="811-10379"/>
            <fileNumberInfo fileNumber="811-23390"/>
            <fileNumberInfo fileNumber="811-21734"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>James A. Jacobson</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-10377"/>
            <fileNumberInfo fileNumber="811-21417"/>
            <fileNumberInfo fileNumber="811-23039"/>
            <fileNumberInfo fileNumber="811-21076"/>
            <fileNumberInfo fileNumber="811-10381"/>
            <fileNumberInfo fileNumber="811-22758"/>
            <fileNumberInfo fileNumber="811-21077"/>
            <fileNumberInfo fileNumber="811-21601"/>
            <fileNumberInfo fileNumber="811-21187"/>
            <fileNumberInfo fileNumber="811-06161"/>
            <fileNumberInfo fileNumber="811-21189"/>
            <fileNumberInfo fileNumber="811-10555"/>
            <fileNumberInfo fileNumber="811-09721"/>
            <fileNumberInfo fileNumber="811-22121"/>
            <fileNumberInfo fileNumber="811-22712"/>
            <fileNumberInfo fileNumber="811-10379"/>
            <fileNumberInfo fileNumber="811-22673"/>
            <fileNumberInfo fileNumber="811-21311"/>
            <fileNumberInfo fileNumber="811-21374"/>
            <fileNumberInfo fileNumber="811-21238"/>
            <fileNumberInfo fileNumber="811-21734"/>
            <fileNumberInfo fileNumber="811-23446"/>
            <fileNumberInfo fileNumber="811-23390"/>
            <fileNumberInfo fileNumber="811-23314"/>
            <fileNumberInfo fileNumber="811-22167"/>
            <fileNumberInfo fileNumber="811-22975"/>
            <fileNumberInfo fileNumber="811-23241"/>
            <fileNumberInfo fileNumber="811-21284"/>
            <fileNumberInfo fileNumber="811-21338"/>
            <fileNumberInfo fileNumber="811-21989"/>
            <fileNumberInfo fileNumber="811-21188"/>
            <fileNumberInfo fileNumber="811-21078"/>
            <fileNumberInfo fileNumber="811-07816"/>
            <fileNumberInfo fileNumber="811-08216"/>
            <fileNumberInfo fileNumber="811-23211"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>John C. Maney</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>Y</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-23211"/>
            <fileNumberInfo fileNumber="811-21076"/>
            <fileNumberInfo fileNumber="811-21601"/>
            <fileNumberInfo fileNumber="811-10379"/>
            <fileNumberInfo fileNumber="811-21238"/>
            <fileNumberInfo fileNumber="811-22673"/>
            <fileNumberInfo fileNumber="811-22758"/>
            <fileNumberInfo fileNumber="811-07816"/>
            <fileNumberInfo fileNumber="811-22121"/>
            <fileNumberInfo fileNumber="811-10555"/>
            <fileNumberInfo fileNumber="811-09721"/>
            <fileNumberInfo fileNumber="811-21188"/>
            <fileNumberInfo fileNumber="811-21189"/>
            <fileNumberInfo fileNumber="811-21374"/>
            <fileNumberInfo fileNumber="811-23314"/>
            <fileNumberInfo fileNumber="811-21187"/>
            <fileNumberInfo fileNumber="811-21078"/>
            <fileNumberInfo fileNumber="811-10381"/>
            <fileNumberInfo fileNumber="811-21734"/>
            <fileNumberInfo fileNumber="811-10377"/>
            <fileNumberInfo fileNumber="811-08216"/>
            <fileNumberInfo fileNumber="811-21077"/>
            <fileNumberInfo fileNumber="811-21311"/>
            <fileNumberInfo fileNumber="811-23390"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Joseph B. Kittredge</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-10377"/>
            <fileNumberInfo fileNumber="811-22121"/>
            <fileNumberInfo fileNumber="811-10555"/>
            <fileNumberInfo fileNumber="811-10379"/>
            <fileNumberInfo fileNumber="811-10381"/>
            <fileNumberInfo fileNumber="811-22712"/>
            <fileNumberInfo fileNumber="811-21417"/>
            <fileNumberInfo fileNumber="811-09721"/>
            <fileNumberInfo fileNumber="811-21189"/>
            <fileNumberInfo fileNumber="811-21188"/>
            <fileNumberInfo fileNumber="811-07816"/>
            <fileNumberInfo fileNumber="811-21077"/>
            <fileNumberInfo fileNumber="811-21989"/>
            <fileNumberInfo fileNumber="811-23039"/>
            <fileNumberInfo fileNumber="811-21338"/>
            <fileNumberInfo fileNumber="811-21284"/>
            <fileNumberInfo fileNumber="811-23241"/>
            <fileNumberInfo fileNumber="811-22673"/>
            <fileNumberInfo fileNumber="811-22167"/>
            <fileNumberInfo fileNumber="811-06161"/>
            <fileNumberInfo fileNumber="811-21076"/>
            <fileNumberInfo fileNumber="811-21238"/>
            <fileNumberInfo fileNumber="811-23314"/>
            <fileNumberInfo fileNumber="811-23211"/>
            <fileNumberInfo fileNumber="811-08216"/>
            <fileNumberInfo fileNumber="811-21734"/>
            <fileNumberInfo fileNumber="811-21601"/>
            <fileNumberInfo fileNumber="811-22758"/>
            <fileNumberInfo fileNumber="811-21311"/>
            <fileNumberInfo fileNumber="811-21374"/>
            <fileNumberInfo fileNumber="811-23390"/>
            <fileNumberInfo fileNumber="811-21078"/>
            <fileNumberInfo fileNumber="811-22975"/>
            <fileNumberInfo fileNumber="811-21187"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Sarah E. Cogan</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-21601"/>
            <fileNumberInfo fileNumber="811-23211"/>
            <fileNumberInfo fileNumber="811-23314"/>
            <fileNumberInfo fileNumber="811-08216"/>
            <fileNumberInfo fileNumber="811-22167"/>
            <fileNumberInfo fileNumber="811-23446"/>
            <fileNumberInfo fileNumber="811-21311"/>
            <fileNumberInfo fileNumber="811-23039"/>
            <fileNumberInfo fileNumber="811-22758"/>
            <fileNumberInfo fileNumber="811-07816"/>
            <fileNumberInfo fileNumber="811-22121"/>
            <fileNumberInfo fileNumber="811-06161"/>
            <fileNumberInfo fileNumber="811-22712"/>
            <fileNumberInfo fileNumber="811-21989"/>
            <fileNumberInfo fileNumber="811-10555"/>
            <fileNumberInfo fileNumber="811-09721"/>
            <fileNumberInfo fileNumber="811-22975"/>
            <fileNumberInfo fileNumber="811-23241"/>
            <fileNumberInfo fileNumber="811-21734"/>
            <fileNumberInfo fileNumber="811-21284"/>
            <fileNumberInfo fileNumber="811-21338"/>
            <fileNumberInfo fileNumber="811-21188"/>
            <fileNumberInfo fileNumber="811-10379"/>
            <fileNumberInfo fileNumber="811-10381"/>
            <fileNumberInfo fileNumber="811-21076"/>
            <fileNumberInfo fileNumber="811-21187"/>
            <fileNumberInfo fileNumber="811-21078"/>
            <fileNumberInfo fileNumber="811-10377"/>
            <fileNumberInfo fileNumber="811-21417"/>
            <fileNumberInfo fileNumber="811-23390"/>
            <fileNumberInfo fileNumber="811-21189"/>
            <fileNumberInfo fileNumber="811-21374"/>
            <fileNumberInfo fileNumber="811-21077"/>
            <fileNumberInfo fileNumber="811-22673"/>
            <fileNumberInfo fileNumber="811-21238"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>William B. Ogden, IV</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-08216"/>
            <fileNumberInfo fileNumber="811-21374"/>
            <fileNumberInfo fileNumber="811-21311"/>
            <fileNumberInfo fileNumber="811-21601"/>
            <fileNumberInfo fileNumber="811-22758"/>
            <fileNumberInfo fileNumber="811-10381"/>
            <fileNumberInfo fileNumber="811-22121"/>
            <fileNumberInfo fileNumber="811-10555"/>
            <fileNumberInfo fileNumber="811-22167"/>
            <fileNumberInfo fileNumber="811-21189"/>
            <fileNumberInfo fileNumber="811-21188"/>
            <fileNumberInfo fileNumber="811-21078"/>
            <fileNumberInfo fileNumber="811-21187"/>
            <fileNumberInfo fileNumber="811-21077"/>
            <fileNumberInfo fileNumber="811-22673"/>
            <fileNumberInfo fileNumber="811-21734"/>
            <fileNumberInfo fileNumber="811-10379"/>
            <fileNumberInfo fileNumber="811-10377"/>
            <fileNumberInfo fileNumber="811-21417"/>
            <fileNumberInfo fileNumber="811-23314"/>
            <fileNumberInfo fileNumber="811-06161"/>
            <fileNumberInfo fileNumber="811-23211"/>
            <fileNumberInfo fileNumber="811-22975"/>
            <fileNumberInfo fileNumber="811-23241"/>
            <fileNumberInfo fileNumber="811-21284"/>
            <fileNumberInfo fileNumber="811-21338"/>
            <fileNumberInfo fileNumber="811-23039"/>
            <fileNumberInfo fileNumber="811-21989"/>
            <fileNumberInfo fileNumber="811-21238"/>
            <fileNumberInfo fileNumber="811-07816"/>
            <fileNumberInfo fileNumber="811-09721"/>
            <fileNumberInfo fileNumber="811-22712"/>
            <fileNumberInfo fileNumber="811-23390"/>
            <fileNumberInfo fileNumber="811-21076"/>
          </fileNumbers>
        </director>
      </directors>
      <chiefComplianceOfficers>
        <chiefComplianceOfficer>
          <ccoName>Keisha Audain-Pressley</ccoName>
          <crdNumber>N/A</crdNumber>
          <ccoStreet1>1633 Broadway</ccoStreet1>
          <ccoCity>New York</ccoCity>
          <ccoStateCountry ccoState="US-NY" ccoCountry="US"/>
          <ccoZipCode>10019</ccoZipCode>
          <ccoPhone>XXXXXX</ccoPhone>
          <isCcoChangedSinceLastFiling>N</isCcoChangedSinceLastFiling>
          <ccoEmployers>
            <ccoEmployer ccoEmployerName="N/A" ccoEmployerId="N/A"/>
          </ccoEmployers>
        </chiefComplianceOfficer>
      </chiefComplianceOfficers>
      <isRegistrantSubmittedMatter>N</isRegistrantSubmittedMatter>
      <isPreviousLegalProceeding>N</isPreviousLegalProceeding>
      <isPreviousProceedingTerminated>N</isPreviousProceedingTerminated>
      <isClaimFiled>N</isClaimFiled>
      <coveredByInsurancePolicy isCoveredByInsurancePolicy="Y" isClaimFiledDuringPeriod="N"/>
      <isFinancialSupportDuringPeriod>N</isFinancialSupportDuringPeriod>
      <releaseNumbers isExemptionFromAct="Y">
        <releaseNumberInfo releaseNumber="IC-33262"/>
        <releaseNumberInfo releaseNumber="IC-33897"/>
      </releaseNumbers>
      <principalUnderwriters>
        <principalUnderwriter>
          <principalUnderwriterName>PIMCO Investments LLC</principalUnderwriterName>
          <principalUnderwriterFileNumber>8-68686</principalUnderwriterFileNumber>
          <principalUnderwriterCrdNumber>000154957</principalUnderwriterCrdNumber>
          <principalUnderwriterLei>N/A</principalUnderwriterLei>
          <principalUnderWriterStateCountry principalUnderWriterState="US-NY" principalUnderWriterCountry="US"/>
          <isPrincipalUnderwriterAffiliatedWithRegistrant>Y</isPrincipalUnderwriterAffiliatedWithRegistrant>
        </principalUnderwriter>
      </principalUnderwriters>
      <isUnderwriterHiredOrTerminated>N</isUnderwriterHiredOrTerminated>
      <publicAccountants>
        <publicAccountant>
          <publicAccountantName>PricewaterhouseCoopers LLP</publicAccountantName>
          <pcaobNumber>238</pcaobNumber>
          <publicAccountantLei>5493002GVO7EO8RNNS37</publicAccountantLei>
          <publicAccountantStateCountry publicAccountantState="US-MO" publicAccountantCountry="US"/>
        </publicAccountant>
      </publicAccountants>
      <isPublicAccountantChanged>N</isPublicAccountantChanged>
      <isMaterialWeakness>N</isMaterialWeakness>
      <isOpinionOffered>N</isOpinionOffered>
      <isMaterialChange>N</isMaterialChange>
      <isAccountingPrincipleChange>N</isAccountingPrincipleChange>
      <isPaymentDividend>N</isPaymentDividend>
    </registrantInfo>
    <managementInvestmentQuestionSeriesInfo>
      <managementInvestmentQuestion>
        <mgmtInvFundName>PIMCO Flexible Credit Income Fund</mgmtInvFundName>
        <mgmtInvLei>549300R4RJB5MTHXES88</mgmtInvLei>
        <isFirstFilingByFund>N</isFirstFilingByFund>
        <fundTypes>
          <fundType>Interval Fund</fundType>
        </fundTypes>
        <isNonDiversifiedCompany>N</isNonDiversifiedCompany>
        <isForeignSubsidiary>N</isForeignSubsidiary>
        <isFundSecuritiesLending>Y</isFundSecuritiesLending>
        <didFundLendSecurities>N</didFundLendSecurities>
        <paymentToAgentManagerType>N/A</paymentToAgentManagerType>
        <avgPortfolioSecuritiesValue>N/A</avgPortfolioSecuritiesValue>
        <netIncomeSecuritiesLending>N/A</netIncomeSecuritiesLending>
        <relyOnRuleTypes>
          <relyOnRuleType>Rule 17a-7 (17 CFR 270.17a-7)</relyOnRuleType>
          <relyOnRuleType>Rule 22d-1 (17 CFR 270.22d-1)</relyOnRuleType>
          <relyOnRuleType>Rule 32a-4 (17 CFR 270.32a-4)</relyOnRuleType>
        </relyOnRuleTypes>
        <isExpenseLimitationInPlace>Y</isExpenseLimitationInPlace>
        <isExpenseReducedOrWaived>Y</isExpenseReducedOrWaived>
        <isFeesWaivedRecoupable>Y</isFeesWaivedRecoupable>
        <isExpenseWaivedRecoupable>Y</isExpenseWaivedRecoupable>
        <investmentAdvisers>
          <investmentAdviser>
            <investmentAdviserName>Pacific Investment Management Company LLC</investmentAdviserName>
            <investmentAdviserFileNo>801-48187</investmentAdviserFileNo>
            <investmentAdviserCrdNo>000104559</investmentAdviserCrdNo>
            <investmentAdviserLei>549300KGPYQZXGMYYN38</investmentAdviserLei>
            <investmentAdviserStateCountry investmentAdviserState="US-CA" investmentAdviserCountry="US"/>
            <isInvestmentAdviserHired>N</isInvestmentAdviserHired>
          </investmentAdviser>
        </investmentAdvisers>
        <transferAgents>
          <transferAgent>
            <transferAgentName>DST Systems, 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>
        <pricingServices>
          <pricingService>
            <pricingServiceName>Bloomberg Valuation Service</pricingServiceName>
            <pricingServiceLei>549300B56MD0ZC402L06</pricingServiceLei>
            <pricingServiceStateCountry pricingServiceState="US-DE" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>ICE Data Services</pricingServiceName>
            <pricingServiceLei>5493000NQ9LYLDBCTL34</pricingServiceLei>
            <pricingServiceStateCountry pricingServiceState="US-DE" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>IHS Markit</pricingServiceName>
            <pricingServiceLei>213800BVVQOBUSJXSB53</pricingServiceLei>
            <pricingServiceCountry>GB</pricingServiceCountry>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>JPMorgan Chase PricingDirect Inc.</pricingServiceName>
            <pricingServiceLei>549300WIC0TOJ7N7GD54</pricingServiceLei>
            <pricingServiceStateCountry pricingServiceState="US-DE" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>Refinitiv US Holdings</pricingServiceName>
            <pricingServiceLei>549300NF240HXJO7N016</pricingServiceLei>
            <pricingServiceCountry>CA</pricingServiceCountry>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
        </pricingServices>
        <isPricingServiceHiredOrTerminated>N</isPricingServiceHiredOrTerminated>
        <custodians>
          <custodian>
            <custodianName>Canada Self Custody</custodianName>
            <custodianLei>2138009N9TYRBWXPPS04</custodianLei>
            <custodianCountry>CA</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Citibank N.A.</custodianName>
            <custodianLei>579100KKDGKCFFKKF005</custodianLei>
            <custodianCountry>AR</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Citibank N.A. Mexico</custodianName>
            <custodianLei>549300WEPPXE5O03XR55</custodianLei>
            <custodianCountry>MX</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Citibank N.A. Sao Paulo Brazil</custodianName>
            <custodianLei>549300Y6AM1UNEAUG671</custodianLei>
            <custodianCountry>BR</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Citibank, N.A.</custodianName>
            <custodianLei>549300KOX37PA65ZMO70</custodianLei>
            <custodianCountry>SG</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Clearstream Banking AG</custodianName>
            <custodianLei>549300298FD7AS4PPU70</custodianLei>
            <custodianCountry>DE</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Credit Suisse (Schweiz) AG</custodianName>
            <custodianLei>529900QDWOQDW46HBC70</custodianLei>
            <custodianCountry>LU</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Deutsche Bank AG</custodianName>
            <custodianLei>96760051GZFOL0WUW112</custodianLei>
            <custodianCountry>BE</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Deutsche Bank AG</custodianName>
            <custodianLei>549300772D1G8JPIUR96</custodianLei>
            <custodianCountry>NL</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Deutsche Bank Sociedad Anonima Espanola</custodianName>
            <custodianLei>529900SICIK5OVMVY186</custodianLei>
            <custodianCountry>ES</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Euroclear</custodianName>
            <custodianLei>21380014SJC1QPK8O356</custodianLei>
            <custodianCountry>BE</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign securities depository - rule 17f-7 (17 CFR 270.17f-7)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Firstrand Bank Limited</custodianName>
            <custodianLei>ZAYQDKTCATIXF9OQY690</custodianLei>
            <custodianCountry>ZA</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>HSBC Bank Australia Limited</custodianName>
            <custodianLei>DY9DBNI4W8J63Z298033</custodianLei>
            <custodianCountry>AU</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Hongkong and Shanghai Banking Corp.</custodianName>
            <custodianLei>2HI3YI5320L3RW6NJ957</custodianLei>
            <custodianCountry>HK</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Hongkong and Shanghai Banking Corp.</custodianName>
            <custodianLei>54930046Q8I60Y8Q6Z46</custodianLei>
            <custodianCountry>JP</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Hongkong and Shanghai Banking Corp.</custodianName>
            <custodianLei>2549008A5WPSW0DR7544</custodianLei>
            <custodianCountry>NZ</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Royal Bank of Canada</custodianName>
            <custodianLei>ES7IP3U3RHIGC71XBU11</custodianLei>
            <custodianCountry>CA</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Skandinaviska Enskilda Banken</custodianName>
            <custodianLei>549300WBW9JJSZHIED38</custodianLei>
            <custodianCountry>DK</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Skandinaviska Enskilda Banken</custodianName>
            <custodianLei>JJF4RP35YKMAPSXPQX93</custodianLei>
            <custodianCountry>NO</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Skandinaviska Enskilda Banken AB</custodianName>
            <custodianLei>F3JS33DEI6XQ4ZBPTN86</custodianLei>
            <custodianCountry>SE</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>State Street Bank London - Crest</custodianName>
            <custodianLei>549300SQM0MRIF4HE647</custodianLei>
            <custodianCountry>GB</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>State Street Bank and Trust Company</custodianName>
            <custodianLei>213800HZABVDTZXCDG24</custodianLei>
            <custodianCountry>GB</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>State Street Bank and Trust Company</custodianName>
            <custodianLei>571474TGEMMWANRLN572</custodianLei>
            <custodianStateCountry custodianState="US-MO" custodianCountry="US"/>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>N</isSubCustodian>
            <custodyType>Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))</custodyType>
          </custodian>
          <custodian>
            <custodianName>The Hongkong and Shanghai Banking Corporation Limited</custodianName>
            <custodianLei>2HI3YI5320L3RW6NJ957</custodianLei>
            <custodianCountry>KR</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
        </custodians>
        <isCustodianHiredOrTerminated>Y</isCustodianHiredOrTerminated>
        <shareholderServicingAgents>
          <shareholderServicingAgent>
            <shareholderServiceAgentName>DST Systems, Inc.</shareholderServiceAgentName>
            <shareholderServiceAgentLei>N/A</shareholderServiceAgentLei>
            <shareholderServiceAgentStateCountry shareholderServiceAgentState="US-MO" shareholderServiceAgentCountry="US"/>
            <isShareholderServiceAgentAffiliated>N</isShareholderServiceAgentAffiliated>
            <isShareholderServiceAgentSubshare>N</isShareholderServiceAgentSubshare>
          </shareholderServicingAgent>
        </shareholderServicingAgents>
        <isShareholderServiceHiredTerminated>N</isShareholderServiceHiredTerminated>
        <admins>
          <admin>
            <adminName>Pacific Investment Management Company LLC</adminName>
            <adminLei>549300KGPYQZXGMYYN38</adminLei>
            <adminStateCountry adminState="US-CA" adminCountry="US"/>
            <isAdminAffiliated>Y</isAdminAffiliated>
            <isAdminSubAdmin>N</isAdminSubAdmin>
          </admin>
          <admin>
            <adminName>State Street Bank and Trust Company</adminName>
            <adminLei>571474TGEMMWANRLN572</adminLei>
            <adminStateCountry adminState="US-MA" adminCountry="US"/>
            <isAdminAffiliated>N</isAdminAffiliated>
            <isAdminSubAdmin>Y</isAdminSubAdmin>
          </admin>
        </admins>
        <isAdminHiredOrTerminated>N</isAdminHiredOrTerminated>
        <brokerDealers>
          <brokerDealer>
            <brokerDealerName>Allianz Global Investors (Schweiz) AG</brokerDealerName>
            <brokerDealerFileNo>N/A</brokerDealerFileNo>
            <brokerDealerCrdNo>N/A</brokerDealerCrdNo>
            <brokerDealerLei>549300HHHNE56IHKY326</brokerDealerLei>
            <brokerDealerCountry>CH</brokerDealerCountry>
            <brokerDealerCommission>0.00</brokerDealerCommission>
          </brokerDealer>
          <brokerDealer>
            <brokerDealerName>Allianz Global Investors Distributors LLC</brokerDealerName>
            <brokerDealerFileNo>8-41811</brokerDealerFileNo>
            <brokerDealerCrdNo>000025567</brokerDealerCrdNo>
            <brokerDealerLei>549300SP22LYR965RW31</brokerDealerLei>
            <brokerDealerStateCountry brokerDealerState="US-NY" brokerDealerCountry="US"/>
            <brokerDealerCommission>0.00</brokerDealerCommission>
          </brokerDealer>
          <brokerDealer>
            <brokerDealerName>Allianz Life Financial Services, LLC</brokerDealerName>
            <brokerDealerFileNo>8-13630</brokerDealerFileNo>
            <brokerDealerCrdNo>000000612</brokerDealerCrdNo>
            <brokerDealerLei>5493008TSI0TRWDDGW79</brokerDealerLei>
            <brokerDealerStateCountry brokerDealerState="US-MN" brokerDealerCountry="US"/>
            <brokerDealerCommission>0.00</brokerDealerCommission>
          </brokerDealer>
          <brokerDealer>
            <brokerDealerName>PIMCO Canada Corp.</brokerDealerName>
            <brokerDealerFileNo>N/A</brokerDealerFileNo>
            <brokerDealerCrdNo>N/A</brokerDealerCrdNo>
            <brokerDealerLei>549300PNZNS0LQSMZ318</brokerDealerLei>
            <brokerDealerCountry>CA</brokerDealerCountry>
            <brokerDealerCommission>0.00</brokerDealerCommission>
          </brokerDealer>
          <brokerDealer>
            <brokerDealerName>PIMCO Deutschland GmbH</brokerDealerName>
            <brokerDealerFileNo>N/A</brokerDealerFileNo>
            <brokerDealerCrdNo>N/A</brokerDealerCrdNo>
            <brokerDealerLei>549300KW6332H0XL8X85</brokerDealerLei>
            <brokerDealerCountry>DE</brokerDealerCountry>
            <brokerDealerCommission>0.00</brokerDealerCommission>
          </brokerDealer>
          <brokerDealer>
            <brokerDealerName>PIMCO Investments LLC</brokerDealerName>
            <brokerDealerFileNo>8-68686</brokerDealerFileNo>
            <brokerDealerCrdNo>000154957</brokerDealerCrdNo>
            <brokerDealerLei>N/A</brokerDealerLei>
            <brokerDealerStateCountry brokerDealerState="US-NY" brokerDealerCountry="US"/>
            <brokerDealerCommission>0.00</brokerDealerCommission>
          </brokerDealer>
        </brokerDealers>
        <brokers>
          <broker>
            <brokerName>Citigroup Global Markets, Inc.</brokerName>
            <brokerFileNo>8-08177</brokerFileNo>
            <brokerCrdNo>000007059</brokerCrdNo>
            <brokerLei>MBNUM2BPBDO7JBLYG310</brokerLei>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>8.40</grossCommission>
          </broker>
          <broker>
            <brokerName>J.P. Morgan Securities LLC</brokerName>
            <brokerFileNo>8-35008</brokerFileNo>
            <brokerCrdNo>000000079</brokerCrdNo>
            <brokerLei>ZBUT11V806EZRVTWT807</brokerLei>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>13899.50</grossCommission>
          </broker>
        </brokers>
        <aggregateCommission>13907.90</aggregateCommission>
        <principalTransactions>
          <principalTransaction>
            <principalName>BNP Paribas Securities Corp.</principalName>
            <principalFileNo>8-32682</principalFileNo>
            <principalCrdNo>000015794</principalCrdNo>
            <principalLei>RCNB6OTYUAMMP879YW96</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>892865103.88</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>Barclays Capital, Inc.</principalName>
            <principalFileNo>8-41342</principalFileNo>
            <principalCrdNo>000019714</principalCrdNo>
            <principalLei>AC28XWWI3WIBK2824319</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>675027494.42</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>Credit Suisse Securities (USA), LLC</principalName>
            <principalFileNo>8-00422</principalFileNo>
            <principalCrdNo>000000816</principalCrdNo>
            <principalLei>1V8Y6QCX6YMJ2OELII46</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>1252878038.45</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>Deutsche Bank Securities, Inc.</principalName>
            <principalFileNo>8-17822</principalFileNo>
            <principalCrdNo>000002525</principalCrdNo>
            <principalLei>9J6MBOOO7BECTDTUZW19</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>1863428882.93</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>HSBC Securities (USA), Inc.</principalName>
            <principalFileNo>8-41562</principalFileNo>
            <principalCrdNo>000019585</principalCrdNo>
            <principalLei>CYYGQCGNHMHPSMRL3R97</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>1864513294.59</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>J.P. Morgan Securities LLC</principalName>
            <principalFileNo>8-35008</principalFileNo>
            <principalCrdNo>000000079</principalCrdNo>
            <principalLei>ZBUT11V806EZRVTWT807</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>2203048136.09</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>Merrill Lynch, Pierce, Fenner, &amp; Smith</principalName>
            <principalFileNo>8-07221</principalFileNo>
            <principalCrdNo>000007691</principalCrdNo>
            <principalLei>8NAV47T0Y26Q87Y0QP81</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>1063560309.67</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>Nomura Securities International Inc.</principalName>
            <principalFileNo>8-15255</principalFileNo>
            <principalCrdNo>000004297</principalCrdNo>
            <principalLei>OXTKY6Q8X53C9ILVV871</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>6228554985.86</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>State Street Global Markets, LLC</principalName>
            <principalFileNo>8-69862</principalFileNo>
            <principalCrdNo>000285852</principalCrdNo>
            <principalLei>549300FDEDF5ORXCMQ56</principalLei>
            <principalStateCountry principalState="US-MA" principalCountry="US"/>
            <principalTotalPurchaseSale>1117235909.84</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>UBS Securities LLC</principalName>
            <principalFileNo>8-22651</principalFileNo>
            <principalCrdNo>000007654</principalCrdNo>
            <principalLei>T6FIZBDPKLYJKFCRVK44</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>1324974750.76</principalTotalPurchaseSale>
          </principalTransaction>
        </principalTransactions>
        <principalAggregatePurchase>21237815859.88</principalAggregatePurchase>
        <isBrokerageResearchPayment>N</isBrokerageResearchPayment>
        <mnthlyAvgNetAssets>1178881615.42</mnthlyAvgNetAssets>
      </managementInvestmentQuestion>
    </managementInvestmentQuestionSeriesInfo>
    <closedEndManagementInvestment>
      <securityRelatedItems>
        <securityRelatedItem>
          <description>Common stock</description>
          <securityClassTitle>PIMCO Flexible Credit Income Fund A-2</securityClassTitle>
          <commonStocks>
            <commonStock commonStockExchange="XNAS" commonStockTickerSymbol="PFALX"/>
          </commonStocks>
        </securityRelatedItem>
        <securityRelatedItem>
          <description>Common stock</description>
          <securityClassTitle>PIMCO Flexible Credit Income Fund Class A-4</securityClassTitle>
          <commonStocks>
            <commonStock commonStockExchange="XNAS" commonStockTickerSymbol="PFFLX"/>
          </commonStocks>
        </securityRelatedItem>
        <securityRelatedItem>
          <description>Common stock</description>
          <securityClassTitle>PIMCO Flexible Credit Income Fund Institutional</securityClassTitle>
          <commonStocks>
            <commonStock commonStockExchange="XNAS" commonStockTickerSymbol="PFLEX"/>
          </commonStocks>
        </securityRelatedItem>
      </securityRelatedItems>
      <isRightsOffering>N</isRightsOffering>
      <isSecondaryOffering>N</isSecondaryOffering>
      <repurchaseSecurities isRepurchaseSecurity="Y">
        <repurchaseSecurityType>Common stock</repurchaseSecurityType>
      </repurchaseSecurities>
      <isDefaultLongTermDebt>N</isDefaultLongTermDebt>
      <isDividendsInArrears>N</isDividendsInArrears>
      <isSecuritiesModified>N</isSecuritiesModified>
      <managementFee>2</managementFee>
      <netOperatingExpenses>3</netOperatingExpenses>
      <marketPricePerShare>N/A</marketPricePerShare>
      <netAssetValuePerShare>8.19</netAssetValuePerShare>
    </closedEndManagementInvestment>
    <attachmentsTab>
      <isIPAReportInternalControl>true</isIPAReportInternalControl>
    </attachmentsTab>
    <signature registrantSignedName="PIMCO Flexible Credit Income Fund" signedDate="2020-09-10" signature="Jason Nagler" title="Assistant Treasurer"/>
  </formData>
</edgarSubmission>
