CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM 

  

  

  

  

We hereby consent to the incorporation by reference in this Registration Statement on Form N-2 of PGIM Real Estate Fund Inc. (formerly known as PGIM Private Real Estate Fund, Inc.) of our report dated February 27, 2026, relating to the financial statements and financial highlights of PGIM Real Estate Fund Inc. (formerly known as PGIM Private Real Estate Fund, Inc.), which appears in PGIM Real Estate Fund Inc. (formerly known as PGIM Private Real Estate Fund, Inc.)’s Certified Shareholder Report on Form N-CSR for the year ended December 31, 2025. We also consent to the references to us under the headings "Financial Statements", "Independent Registered Public Accounting Firm" and "Financial Highlights" in such Registration Statement. 

  

  

  

/s/PricewaterhouseCoopers LLP 

New York, New York 

April 24, 2026