ITEM 405 REG S-K

SECTION 16(a) BENEFICIAL OWNERSHIP REPORTING
COMPLIANCE

Section 16(a) of the Exchange Act and Section 30(h) of
the 1940 Act, as applied to the Fund, requires the
Fund's officers and directors, certain officers and
directors of the investment advisers, affiliates of the
investment advisers and persons who own more than
ten percent of a registered class of the Fund's equity
securities, to file reports of ownership and changes in
ownership with the Commission and the NYSE.

Based solely upon the Fund's review of the copies of
such forms filed on EDGAR or written representations
from the trustees and officers of the Fund and the
filings by the beneficial holders of greater than 10% of a
Fund's shares, to the knowledge of the Fund, for the
fiscal year ended October 31, 2010, the filings required
by the Exchange Act were made on a timely basis,
except that Craig MacDonald and Archie Struthers each
filed a late Form 3 filing following their respective
appointments as directors of the fund's sub-adviser,
and Michelle Lopez filed a late Form 3 filing following
her appointment as a director of the fund's investment
adviser.

INTERNAL CONTROL RPT

Report of Independent Registered Public Accounting Firm

To the Shareholders and Board of Directors of
Aberdeen Global Income Fund, Inc.:

In planning and performing our audit of the financial
statements of Aberdeen Global Income Fund, Inc. (the "Fund")
as of and for the year ended October 31, 2020, 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 and
dispositions of the assets of the company; (2) provide
reasonable assurance that transactions are recorded 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 Fund 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 financial
statements.

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 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 Fund'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, 2020.

This report is intended solely for the information and use of
management and the Board of Directors of Aberdeen Global
Income Fund, Inc. 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, 2020