Palmer Square Capital BDC Inc. (PSBD) – Company response

We are writing in response to your oral comments with respect to your review, pursuant to the Sarbanes-Oxley Act of 2002, of the Annual Report on Form 10-K for the fiscal year ended December 31, 2024 (the “ Annual Report ”) of Palmer Square Capital BDC Inc. (the “ Company ”). Unless explicitly provided, we understand that your comments are intended to apply to disclosure in the Company’s future filings. The Company has considered your comments and has authorized us, on its behalf, to make the responses discussed below. Set forth below are the comments of the staff of the Division of…