The Last Descent has been Rated PG by the MPAA.

The Last Descent has been rated PG by the Motion Picture Association of America for thematic elements and a perilous situation. A PG rating signifies that parents are urged to give "parental guidance", as the film may contain some material that they may not like for their children to be exposed to. 

The Last Descent tells a tragic story of John Jones as he is stuck 150 feet below the surface in Nutty Putty Cave, and the heroic attempt to rescue him. While the film may not be suitable for young children and contains a serious thematic elements and a very perilous situation, Excel Entertainment is proud to offer an compelling story that is accessible to all viewers without offensive material.