ITEM 405 REG S-K

Item G.1.b.iv.  Information called for by Item 405 of Regulation S-K:

Delinquent Section 16(a) Reports

Section 16(a) of the 1934 Act and Section 30(h) of the 1940 Act, as applied to the Fund, require the Fund's officers and Trustees, certain officers and directors of the investment advisers, affiliates of the investment advisers, and persons who beneficially own more than 10% of the Fund's outstanding securities (collectively, the “Reporting Persons”) to electronically file reports of ownership of the Fund's securities and changes in such ownership with the SEC and the NYSE.

Based solely on the Fund’s review of such forms filed on EDGAR or written representations from Reporting Persons that all reportable transactions were reported, to the knowledge of the Fund, during the fiscal period ended October 31, 2022, the Fund’s Reporting Persons timely filed all reports they were required to file under Section 16(a), except that: (i) Robert Hepp and Andrew Kim each filed a late Form 3 filing following their respective appointments as Vice Presidents of the Fund; and (ii) Grant Hotson and Neil Slater each filed a late Form 3 filing following their respective appointments as directors of the Fund’s investment adviser.

OTHER REQUIRED INFO

After a discussion with fund counsel, we are amending the N-CEN filing to note that abrdn Global Dynamic Dividend Fund, abrdn Total Dynamic Dividend Fund, and abrdn Dynamic Dividend Fund relied on Rule 18f-4 as limited derivatives funds. 

MATERIAL AMENDMENTS

Item G.1.b.i.  material amendments to organizational documents.

(1)

AMENDMENT TO THE

AGREEMENT AND DECLARATION OF TRUST

OF

ABERDEEN GLOBAL DYNAMIC DIVIDEND FUND

This Amendment dated June 10, 2022 (the “Amendment”) to the AGREEMENT AND DECLARATION OF TRUST, dated as of the 11th day of May, 2006, of the Aberdeen Global Dynamic Dividend Fund (the “Trust”) is made by the Trustees hereunder.

WITNESSETH THAT:

WHEREAS, the Trustees desire to amend Section 1.1 of Article I of the Agreement and Declaration of Trust, dated May 11, 2006, in its entirety in order to reflect a change in the name of the Trust as follows, effective June 30, 2022:

Current Name                                                             New Name

Aberdeen Global Dynamic Dividend Fund                abrdn Global Dynamic Dividend Fund

NOW, THEREFORE BE IT, that Section 1.1 of Article I of the Agreement and Declaration of Trust shall be restated in its entirety as follows, effective June 30, 2022:

 1.1. Name. This Trust shall be known as the “abrdn Global Dynamic Dividend Fund” and the Trustees shall conduct the business of the Trust under that name or any other name or names as they may from time to time determine. Any name change shall become effective upon the execution by a Majority of the Trustees of an instrument setting forth the new name and the effectiveness of a certificate of amendment filed pursuant to Section 3810 (b) of the Delaware Statutory Trust Act. Any such instrument shall not require the approval of the Shareholders, but shall have the status of an amendment to this Declaration.

 [remainder of page intentionally blank]

IN WITNESS WHEREOF, the undersigned Trustees have set their hand and seal, for themselves and their assigns, unto this Amendment to the Agreement and Declaration of Trust of Aberdeen Global Dynamic Dividend Fund, all as of the day and year first above written. This Amendment to the Agreement and Declaration of Trust may be executed in any number of counterparts, each of which shall be deemed an original, but all such counterparts together shall constitute one and the same instrument.

/s/ John Sievwright

John Sievwright

/s/ P. Gerald Malone

P. Gerald Malone

/s/ Nancy Yao Maasbach

Nancy Yao Maasbach

/s/ Stephen Bird

Stephen Bird

(2)

STATE OF DELAWARE CERTIFICATE OF AMENDMENT TO CERTIFICATE OF TRUST

Pursuant to Title 12, Section 3810(b) of the Delaware Statutory Trust Act, the undersigned Trust executed the following Certificate of Amendment:

1.Name of StatutoryTrust:

Aberdeen Global Dynamic Dividend Fund

2.The Certificate of Amendment to the Certificate of Trust is hereby amended as follows:

Name of Statutory Trust:

abrdn Global Dynamic Dividend Fund

[set forth amendment(s)]

3.(Please complete with either upon filing or it may be a future effective date that is within 90 days of the file date) This Certificate of Amendments shallbe

effective

June30,2022     .

IN WITNESS WHEREOF, the undersigned have executed this Certificate on

the 10th

day of

June

, 2022

A.D.

By: /s/ John Sievwright                                                                    

Trustee Name: JohnSievwright

Type or Print

INTERNAL CONTROL RPT

Report of Independent Registered Public Accounting Firm

To the Shareholders and Board of Trustees abrdn Global Dynamic Dividend Fund:

In planning and performing our audit of the financial statements of abrdn Global Dynamic Dividend Fund (formerly, Aberdeen Global Dynamic Dividend Fund) (the Fund) as of and for the year ended October 31, 2022, in accordance with the standards of the Public Company Accounting Oversight Board (United States), we considered the Fund's internal control over financial reporting, including controls over safeguarding securities, as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements and to comply with the requirements of Form N-CEN, but not for the purpose of expressing an opinion on the effectiveness of the Fund's internal control over financial reporting. Accordingly, we express no such opinion.

Management of the Fund is responsible for establishing and maintaining effective internal control over financial reporting. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of controls. A company's internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. A company's internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions anddispositionsoftheassetsofthecompany;(2)providereasonableassurancethattransactionsarerecorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the company's assets that could have a material effect on the financialstatements.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the company’s annual or interim financial statements will not be prevented or detected on a timely basis.

Our consideration of the Fund's internal control over financial reporting was for the limited purpose described in the first paragraph and would not necessarily disclose all deficiencies in internal control that might be material weaknesses under standards established by the Public Company Accounting Oversight Board (United States). However, we noted no deficiencies in the Fund's internal control over financial reporting and its operation, including controls over safeguarding securities, that we consider to be a material weakness as defined above as of October 31, 2022.

This report is intended solely for the information and use of the management and the Board of Trustees of abrdn Global Dynamic Dividend Fund and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties.

/s/ KPMG LLP

Philadelphia, Pennsylvania

December 29, 2022

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