<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0708</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0002113808</cik>
        <entityName>PNC LIHTC Fund 104, LLC</entityName>
        <issuerAddress>
            <street1>805 SW BROADWAY, SUITE 2200</street1>
            <street2>MAILSTOP: Y7-YFTP-22-1</street2>
            <city>PORTLAND</city>
            <stateOrCountry>OR</stateOrCountry>
            <stateOrCountryDescription>OREGON</stateOrCountryDescription>
            <zipCode>97205-3339</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>5034325857</issuerPhoneNumber>
        <jurisdictionOfInc>DELAWARE</jurisdictionOfInc>
        <issuerPreviousNameList>
            <value>None</value>
        </issuerPreviousNameList>
        <edgarPreviousNameList>
            <value>None</value>
        </edgarPreviousNameList>
        <entityType>Limited Liability Company</entityType>
        <yearOfInc>
            <withinFiveYears>true</withinFiveYears>
            <value>2025</value>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>N/A</firstName>
                <lastName>PNC LIHTC FUND 104 MM, LLC</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>805 SW Broadway, Suite 2200</street1>
                <street2>MAILSTOP: Y7-YFTP-22-1</street2>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97205-3339</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Promoter</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>PNC LIHTC Fund 104 MM, LLC is the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>N/A</firstName>
                <lastName>PNC Bank, National Association</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>805 SW Broadway, Suite 2200</street1>
                <street2>MAILSTOP: Y7-YFTP-22-1</street2>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97205-3339</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Promoter</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>PNC Bank, National Association is an affiliate of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Todd</firstName>
                <lastName>Crow</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>805 SW Broadway, Suite 2200</street1>
                <street2>MAILSTOP: Y7-YFTP-22-1</street2>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97205-3339</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Todd Crow is a manager and the president of the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Daniel</firstName>
                <lastName>Mullinger</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>805 SW Broadway, Suite 2200</street1>
                <street2>MAILSTOP: Y7-YFTP-22-1</street2>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97205-3339</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Daniel Mullinger is a manager of the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Kyle</firstName>
                <lastName>Cox</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>805 SW Broadway, Suite 2200</street1>
                <street2>MAILSTOP: Y7-YFTP-22-1</street2>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97205-3339</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Kyle Cox is a senior vice president of the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Rachelle</firstName>
                <lastName>Hesterlee</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>805 SW Broadway, Suite 2200</street1>
                <street2>MAILSTOP: Y7-YFTP-22-1</street2>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97205-3339</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Rachelle Hesterlee is a senior vice president and the treasurer of the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Annika</firstName>
                <lastName>Holte</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>805 SW Broadway, Suite 2200</street1>
                <street2>MAILSTOP: Y7-YFTP-22-1</street2>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97205-3339</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Annika Holte is a senior vice president of the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Ashlie</firstName>
                <lastName>Johnson</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>805 SW Broadway, Suite 2200</street1>
                <street2>MAILSTOP: Y7-YFTP-22-1</street2>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97205-3339</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Ashlie Johnson is a senior vice president of the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Timothy</firstName>
                <lastName>Leybold</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>805 SW Broadway, Suite 2200</street1>
                <street2>MAILSTOP: Y7-YFTP-22-1</street2>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97205-3339</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Timothy Leybold is a senior vice president of the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Lauren</firstName>
                <lastName>Praechter</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>805 SW Broadway, Suite 2200</street1>
                <street2>MAILSTOP: Y7-YFTP-22-1</street2>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97205-3339</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Lauren Praechter is a senior vice president of the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Megan</firstName>
                <lastName>Ryan</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>805 SW Broadway, Suite 2200</street1>
                <street2>MAILSTOP: Y7-YFTP-22-1</street2>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97205-3339</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Megan Ryan is a senior vice president of the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Lisa</firstName>
                <lastName>Williams</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>805 SW Broadway, Suite 2200</street1>
                <street2>MAILSTOP: Y7-YFTP-22-1</street2>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97205-3339</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Lisa Williams is a senior vice president of the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Kristi</firstName>
                <lastName>Bonacci</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>805 SW Broadway, Suite 2200</street1>
                <street2>MAILSTOP: Y7-YFTP-22-1</street2>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97205-3339</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Kristi Bonacci is a vice president of the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Vicki</firstName>
                <lastName>Crowner</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>805 SW Broadway, Suite 2200</street1>
                <street2>MAILSTOP: Y7-YFTP-22-1</street2>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97205-3339</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Vicki Crowner is a vice president of the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Andrew</firstName>
                <lastName>Fritz</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>805 SW Broadway, Suite 2200</street1>
                <street2>MAILSTOP: Y7-YFTP-22-1</street2>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97205-3339</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Andrew Fritz is a vice president of the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Marisa</firstName>
                <lastName>Gentile</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>805 SW Broadway, Suite 2200</street1>
                <street2>MAILSTOP: Y7-YFTP-22-1</street2>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97205-3339</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Marisa Gentile is a vice president of the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>David</firstName>
                <lastName>Hasselwander</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>805 SW Broadway, Suite 2200</street1>
                <street2>MAILSTOP: Y7-YFTP-22-1</street2>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97205-3339</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>David Hasselwander is a vice president of the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Christine</firstName>
                <lastName>Hruska</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>805 SW Broadway, Suite 2200</street1>
                <street2>MAILSTOP: Y7-YFTP-22-1</street2>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97205-3339</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Christine Hruskais is a vice president of the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Renne</firstName>
                <lastName>Racicot</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>805 SW Broadway, Suite 2200</street1>
                <street2>MAILSTOP: Y7-YFTP-22-1</street2>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97205-3339</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Renne Racicot is a vice president of the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>David</firstName>
                <lastName>Rouse</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>805 SW Broadway, Suite 2200</street1>
                <street2>MAILSTOP: Y7-YFTP-22-1</street2>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97205-3339</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>David Rouse is a vice president of the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Julie</firstName>
                <lastName>Safley</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>805 SW Broadway, Suite 2200</street1>
                <street2>MAILSTOP: Y7-YFTP-22-1</street2>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97205-3339</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Julie Safley is a vice president of the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Monica</firstName>
                <lastName>Sharp</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>805 SW Broadway, Suite 2200</street1>
                <street2>MAILSTOP: Y7-YFTP-22-1</street2>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97205-3339</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Monica Sharp is a vice president of the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Joy</firstName>
                <lastName>O'Brien</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>805 SW Broadway, Suite 2200</street1>
                <street2>MAILSTOP: Y7-YFTP-22-1</street2>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97205-3339</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Joy O'Brien is the secretary of the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Kristin</firstName>
                <lastName>Biehl</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>805 SW Broadway, Suite 2200</street1>
                <street2>MAILSTOP: Y7-YFTP-22-1</street2>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97205-3339</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Kristin Biehl is the assistant secretary of the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Blair</firstName>
                <lastName>Miicke</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>805 SW Broadway, Suite 2200</street1>
                <street2>MAILSTOP: Y7-YFTP-22-1</street2>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97205-3339</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Blair Miicke is the assistant secretary of the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Other Real Estate</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>Decline to Disclose</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06b</item>
            <item>3C</item>
            <item>3C.5</item>
            <item>3C.6</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2026-06-11</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isEquityType>true</isEquityType>
            <isPooledInvestmentFundType>true</isPooledInvestmentFundType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>3000000</minimumInvestmentAccepted>
        <salesCompensationList>
            <recipient>
                <recipientName>Compass Securities Corporation</recipientName>
                <recipientCRDNumber>16168</recipientCRDNumber>
                <associatedBDName>None</associatedBDName>
                <associatedBDCRDNumber>None</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>50 Braintree Hill Office Park</street1>
                    <street2>Suite 105</street2>
                    <city>Braintree</city>
                    <stateOrCountry>MA</stateOrCountry>
                    <stateOrCountryDescription>MASSACHUSETTS</stateOrCountryDescription>
                    <zipCode>02184</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <value>All States</value>
                </statesOfSolicitationList>
                <foreignSolicitation>false</foreignSolicitation>
            </recipient>
            <recipient>
                <recipientName>PNC Capital Markets, LLC</recipientName>
                <recipientCRDNumber>15647</recipientCRDNumber>
                <associatedBDName>None</associatedBDName>
                <associatedBDCRDNumber>None</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>300 5th Avenue, Fifth Floor</street1>
                    <city>Pittsburgh</city>
                    <stateOrCountry>PA</stateOrCountry>
                    <stateOrCountryDescription>PENNSYLVANIA</stateOrCountryDescription>
                    <zipCode>15222</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <value>All States</value>
                </statesOfSolicitationList>
                <foreignSolicitation>false</foreignSolicitation>
            </recipient>
            <recipient>
                <recipientName>Moors &amp; Cabot Inc.</recipientName>
                <recipientCRDNumber>594</recipientCRDNumber>
                <associatedBDName>None</associatedBDName>
                <associatedBDCRDNumber>None</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>111 Devonshire Street</street1>
                    <city>Boston</city>
                    <stateOrCountry>MA</stateOrCountry>
                    <stateOrCountryDescription>MASSACHUSETTS</stateOrCountryDescription>
                    <zipCode>02109</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <value>All States</value>
                </statesOfSolicitationList>
                <foreignSolicitation>false</foreignSolicitation>
            </recipient>
        </salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>251392176</totalOfferingAmount>
            <totalAmountSold>251392176</totalAmountSold>
            <totalRemaining>0</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>6</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>1075447</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>PNC LIHTC Fund 104, LLC</issuerName>
                <signatureName>Simon Levenson</signatureName>
                <nameOfSigner>Simon Levenson</nameOfSigner>
                <signatureTitle>By POA from Annika Holte, Senior Vice President</signatureTitle>
                <signatureDate>2026-06-15</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
