Exhibit 99.(s)

Calculation of Filing Fee Tables

Form N-2

(Form Type)

Pearl Diver Credit Company Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

Security Type

Security Class Title

Fee Calculation or Carry Forward Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price(1)

Fee Rate

Amount of Registration Fee

Carry Forward Form Type

Carry Forward File Number

Carry Forward Initial effective date

Filing Fee Previously Paid in Connection with Unsold Securities to be Carried Forward

Newly Registered Securities

Fees to Be Paid

Equity

Preferred Stock, $0.001 par value per share

457(o)

1,340,000(2)

$25.00

$33,500,000 (1)(2)

153.10

$5,128.85

N/A

N/A

N/A

N/A

Fees Previously Paid

Equity

Preferred Stock, $0.001 par value per share

N/A

-

$25.00

$1,000,000

153.10

$153.10

N/A

N/A

N/A

N/A

Total Offering Amounts

$34,500,000

$5,281.95

Total Fees Previously Paid

$153.10

Total Fee Offsets

$0.00

Net Fee Due

$5,128.85

(1) The registration fee is calculated in accordance with Rule 457(o) under the Securities Act of 1933, as amended (the “Securities Act”), based on the proposed maximum aggregate offering price.

(2) Includes shares of preferred stock that may be issued pursuant to the underwriters’ over-allotment option.