<SEC-DOCUMENT>0001104659-24-130671.txt : 20241220
<SEC-HEADER>0001104659-24-130671.hdr.sgml : 20241220
<ACCEPTANCE-DATETIME>20241220132010
ACCESSION NUMBER:		0001104659-24-130671
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20241210
FILED AS OF DATE:		20241220
DATE AS OF CHANGE:		20241220

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Wilson Ashton
		CENTRAL INDEX KEY:			0002049316
		ORGANIZATION NAME:           	

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	811-22955
		FILM NUMBER:		241566793

	MAIL ADDRESS:	
		STREET 1:		C/O ABRDN
		STREET 2:		1900 MARKET STREET, SUITE 200
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			abrdn Healthcare Opportunities Fund
		CENTRAL INDEX KEY:			0001604522
		ORGANIZATION NAME:           	
		IRS NUMBER:				465317248
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			0930

	BUSINESS ADDRESS:	
		STREET 1:		1900 MARKET STREET
		STREET 2:		SUITE 200
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103
		BUSINESS PHONE:		617-772-8500

	MAIL ADDRESS:	
		STREET 1:		1900 MARKET STREET
		STREET 2:		SUITE 200
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Tekla Healthcare Opportunities Fund
		DATE OF NAME CHANGE:	20140407

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Tekla Healthcare Growth & Income Fund
		DATE OF NAME CHANGE:	20140402
</SEC-HEADER>
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<TYPE>3
<SEQUENCE>1
<FILENAME>tm2431613-4_3seq1.xml
<DESCRIPTION>OWNERSHIP DOCUMENT
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<ownershipDocument>

    <schemaVersion>X0206</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2024-12-10</periodOfReport>

    <noSecuritiesOwned>1</noSecuritiesOwned>

    <issuer>
        <issuerCik>0001604522</issuerCik>
        <issuerName>abrdn Healthcare Opportunities Fund</issuerName>
        <issuerTradingSymbol>THQ</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0002049316</rptOwnerCik>
            <rptOwnerName>Wilson Ashton</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O ABRDN</rptOwnerStreet1>
            <rptOwnerStreet2>1900 MARKET STREET, SUITE 200</rptOwnerStreet2>
            <rptOwnerCity>PHILADELPHIA</rptOwnerCity>
            <rptOwnerState>PA</rptOwnerState>
            <rptOwnerZipCode>19103</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Vice President</officerTitle>
            <otherText></otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <remarks>Exhibit List: Exhibit 24 - Power of Attorney</remarks>

    <ownerSignature>
        <signatureName>/s/ Lucia Sitar by POA from Reporting Person</signatureName>
        <signatureDate>2024-12-20</signatureDate>
    </ownerSignature>
</ownershipDocument>
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<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>2
<FILENAME>tm2431613d4_ex24.htm
<DESCRIPTION>EXHIBIT 24
<TEXT>
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<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0pt">&nbsp;</P>

<P STYLE="text-align: right; margin: 0pt"><B>Exhibit 24</B></P>

<P STYLE="margin: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">POWER OF ATTORNEY</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Know all by these presents, that the undersigned hereby&#8239;constitutes
and appoints the individuals named on Schedule A&#8239;attached hereto and as may be amended from time to time, or any&#8239;of them
signing singly, with full power of substitution and&#8239;resubstitution, as the undersigned's true and lawful attorneys-in-fact to:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">1.&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;as may be required, prepare,
execute in the undersigned's&#8239;name and on the undersigned's behalf, and submit to the United&#8239;States Securities and Exchange
Commission (the &quot;SEC&quot;) a Form ID,&#8239;including amendments thereto, and any other documents necessary&#8239;or appropriate
to obtain codes and passwords enabling the&#8239;undersigned to make electronic filings with the SEC of reports&#8239;required by Section
16(a) of the Securities Exchange Act of&#8239;1934, as amended (the &quot;Exchange Act&quot;), or any rule or regulation&#8239;of the SEC;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">2.&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;execute for and on behalf
of the undersigned, in the&#8239;undersigned's capacity as a reporting person pursuant to Section&#8239;16 of the Exchange Act, and the
rules thereunder of the&#8239;applicable registered investment companies (and any successor&#8239;companies) listed on Schedule A attached
hereto, as amended from&#8239;time to time, and any other registered investment company&#8239;affiliated with or established by abrdn&#8239;Inc.,
abrdn Investments Limited, abrdn&#8239;Asia Limited or their affiliates, for which the&#8239;undersigned becomes a Section 16 reporting
person (each, a&#8239;&quot;Fund&quot;), Forms 3, 4 and 5 in accordance with Section 16(a) of&#8239;the Exchange Act;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">3.&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;do and perform any and
all acts for and on behalf of the&#8239;undersigned that may be necessary or desirable to complete and&#8239;execute any such Form 3,
4 or 5 and timely file such form with&#8239;the SEC and any stock exchange or similar authority; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">4.&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;take any other action
of any type whatsoever in connection&#8239;with the foregoing that, in the opinion of any of such&#8239;attorneys-in-fact, may be of
benefit to, in the best interest&#8239;of, or legally required by, the undersigned, it being understood&#8239;that the documents executed
by any of such attorneys-in-fact on&#8239;behalf of the undersigned pursuant to this Power of Attorney&#8239;shall be in such form and
shall contain such terms and&#8239;conditions as any of such attorneys-in-fact may approve in the&#8239;discretion of any of such attorneys-in-fact.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The undersigned hereby grants to each such attorney-in-fact full&#8239;power
and authority to do and perform any and every act and&#8239;thing whatsoever requisite, necessary, or proper to be done in&#8239;the
exercise of any rights and powers herein granted, as fully&#8239;to all intents and purposes as the undersigned might or could do&#8239;if
personally present, with full power of substitution or&#8239;revocation, hereby ratifying and confirming all that any of such&#8239;attorneys-in-fact,
or the substitute or substitutes of any of&#8239;such attorneys-in-fact, shall lawfully do or cause to be done by&#8239;virtue of this
Power of Attorney and the rights and powers&#8239;herein granted. The undersigned acknowledges that the foregoing&#8239;attorneys-in-fact,
in serving in such capacity at the request of&#8239;the undersigned, are not assuming, nor is any Fund assuming, any&#8239;of the undersigned's
responsibilities to comply with Section 16&#8239;of the Exchange Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">This Power of Attorney shall remain in full force and effect&#8239;until
the undersigned is no longer required to file Forms 3, 4&#8239;and 5 with respect to the undersigned's holdings of and&#8239;transactions
in securities issued by any Fund, unless earlier&#8239;revoked by the undersigned in a signed writing delivered to the&#8239;foregoing
attorneys-in-fact.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">IN WITNESS WHEREOF, the undersigned has caused this Power of&#8239;Attorney
to be executed as of this 10th day of&#8239;December 2024.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 2%; text-align: left">Signature:</TD><TD STYLE="text-align: justify; width: 2%">&nbsp;</TD>
                                                       <TD STYLE="border-bottom: Black 1pt solid; text-align: justify; width: 46%">/s/ Ashton Wilson</TD>
    <TD STYLE="width: 50%">&nbsp;</TD>
</TR><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left">Name:</TD><TD STYLE="text-align: justify">&nbsp;</TD>
                                                       <TD STYLE="text-align: justify">Ashton Wilson</TD>
    <TD>&nbsp;</TD></TR>
     </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">SCHEDULE A</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">FUND NAME AND TICKER SYMBOL</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">1.&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;ABRDN AUSTRALIA EQUITY
FUND, INC. (IAF)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">2.&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;ABRDN ASIA-PACIFIC INCOME
FUND, INC. (FAX)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">3.&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;ABRDN GLOBAL INCOME FUND,
INC. (FCO)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">4.&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;ABRDN EMERGING MARKETS
EQUITY INCOME FUND, INC. (AEF)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">5.&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;THE INDIA FUND, INC. (IFN)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">6.&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;ABRDN JAPAN EQUITY FUND,
INC. (JEQ)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">7.&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;ABRDN INCOME CREDIT STRATEGIES
FUND (ACP)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">8. &#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;ABRDN ASIA-PACIFIC INCOME FUND VCC (FAP)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">9. &#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;ABRDN GLOBAL PREMIER PROPERTIES FUND (AWP)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">10.&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239; ABRDN GLOBAL DYNAMIC DIVIDEND FUND (AGD)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">11. &#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;ABRDN TOTAL DYNAMIC DIVIDEND FUND (AOD)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">12. &#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;ABRDN GLOBAL INFRASTRUCTURE INCOME FUND (ASGI)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">13. &#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;ABRDN NATIONAL MUNICIPAL INCOME FUND (VFL)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">14.&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239; ABRDN HEALTHCARE INVESTORS (HQH)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">15.&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239; ABRDN LIFE SCIENCES INVESTORS (HQL)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">16.&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239; ABRDN HEALTHCARE OPPORTUNITIES FUND (THQ)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">17. &#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;ABRDN WORLD HEALTHCARE FUND (THW)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">INDIVIDUALS APPOINTED AS ATTORNEY-IN-FACT,&#8239;WITH FULL POWER OF SUBSTITUTION
AND RESUBSTITUTION</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">1.&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;Lucia Sitar</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">2.&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;Megan Kennedy</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">3.&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;Robert Stieger</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">4.&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;Andrew Kim</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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