<?xml version="1.0" encoding="UTF-8"?>
<edgarSubmission xmlns="http://www.sec.gov/edgar/twentyfourf2filer" xmlns:feec="http://www.sec.gov/edgar/feecommon" xmlns:com="http://www.sec.gov/edgar/common">
  <schemaVersion>X0101</schemaVersion>
  <headerData>
    <submissionType>24F-2NT</submissionType>
    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
      <filer>
        <issuerCredentials>
          <cik>0001688554</cik>
          <ccc>XXXXXXXX</ccc>
        </issuerCredentials>
        <fileNumber>333-236669</fileNumber>
      </filer>
      <flags>
        <overrideInternetFlag>false</overrideInternetFlag>
        <confirmingCopyFlag>false</confirmingCopyFlag>
      </flags>
      <investmentCompanyType>N-2</investmentCompanyType>
    </filerInfo>
  </headerData>
  <formData>
    <annualFilings>
      <annualFilingInfo>
        <item1>
          <nameOfIssuer>PIMCO Flexible Credit Income Fund</nameOfIssuer>
          <addressOfIssuer>
            <street1>1633 Broadway</street1>
            <city>NEW YORK</city>
            <state>NY</state>
            <country>X1</country>
            <zipCode>10019</zipCode>
          </addressOfIssuer>
        </item1>
        <item2>
          <reportClassName>
            <rptIncludeAllFlag>true</rptIncludeAllFlag>
          </reportClassName>
        </item2>
        <item3>
          <investmentCompActFileNo>811-23211</investmentCompActFileNo>
          <securitiesActFileNumbers>
            <securitiesActFileNo>
              <fileNumber>333-236669</fileNumber>
            </securitiesActFileNo>
          </securitiesActFileNumbers>
        </item3>
        <item4>
          <lastDayOfFiscalYear>06/30/2022</lastDayOfFiscalYear>
          <isThisFormBeingFiledLate>false</isThisFormBeingFiledLate>
          <isThisTheLastTimeIssuerFilingThisForm>false</isThisTheLastTimeIssuerFilingThisForm>
        </item4>
        <item5>
          <aggregateSalePriceOfSecuritiesSold>1693607995</aggregateSalePriceOfSecuritiesSold>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>426487835</aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>701218978</aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>
          <totalAvailableRedemptionCredits>1127706813</totalAvailableRedemptionCredits>
          <netSales>565901182</netSales>
          <redemptionCreditsAvailableForUseInFutureYears>0</redemptionCreditsAvailableForUseInFutureYears>
          <multiplierForDeterminingRegistrationFee>0.0000927</multiplierForDeterminingRegistrationFee>
          <registrationFeeDue>52459.04</registrationFeeDue>
        </item5>
        <item8>
          <totalOfRegistrationFeePlusAnyInterestDue>52459.04</totalOfRegistrationFeePlusAnyInterestDue>
        </item8>
        <item9>
          <explanatoryNotes>Explanatory Notes (if any): Consistent with footnote 348 in Release No. IC-33836, to facilitate the transition to calculating fees on From 24F-2, the Fund has included in response to item 5(iii) the amount of excess shares that were registered under the Fund's last registration statement on Form N-2 that remained unsold prior to the effectiveness of Rule 24f-2 as  applied to interval funds on August 1, 2021. Specifically, the Fund sold shares with an
aggregate value of $ 2,843,817,247 during the period and had $ 356,182,753 of shares that were registered under the last Form N-2 and remained unsold prior
 to the effectiveness of Rule 24F-2 as applied to interval funds on August 1, 2021."</explanatoryNotes>
        </item9>
        <signature>
          <signature>Bijal Parikh</signature>
          <nameAndTitle>Treasurer</nameAndTitle>
          <signatureDate>09/27/2022</signatureDate>
        </signature>
      </annualFilingInfo>
    </annualFilings>
  </formData>
</edgarSubmission>
