"Thanks for everything, I owe you in the worst way," he raps at one point. "For making Ninja Turtle cakes back on my birthday ... topped up my account when you could tell I was hurting."
Now, a video for the song has been released - and the Auckland-based rapper has turned it into one finale tribute for her.
It features images harking back to PNC's childhood - from being born to getting the mail in and playing basketball on a hoop on the outside garage erected by his mother.
PNC and crew during the shoot for All I See.
The video ends with PNC staring directly into the camera next to the words: "In memory of Kathryn Esther Hansen.
PNC told the Herald the song's emotional weight made the video shoot "more intensive" than others he'd made.
"Obviously it was really important that this video was a perfect representation of the song," he says.
"Andy Morton, our Director, had a strong vision for it from the start."
He also said he's hoping to play the song with a live band during future shows.
In his report into Hansen's death released in May, Coroner Tim Scott said Hansen and her pet dog came very close to escaping the kitchen blaze that engulfed her Feilding home.
"(She) had mobility issues and could not move quickly. Had this not been the situation, I believe it is most likely that she and her pet dog would have escaped from the fire.