EX-FILING FEES 11 tm2222784d11_ex-filingfees.htm EX-FILING FEES

EX-FILING FEES

FEE TABLE FOR

FORM N-14

Calculation of Filing Fee Tables

N-14 8C

(Form Type)

abrdn Global Dynamic Dividend Fund

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

| Security Type | Security Class Title | Fee Calculation Rule | Amount Registered | Proposed Maximum Offering Price Per Unit | Maximum Aggregate Offering Price | Fee Rate | Amount of Registration Fee | Carry Forward Form Type | Carry Forward File Number | Carry Forward Initial effective date | Filing Fee Previously Paid In Connection with Unsold Securities to be Carried Forward
Newly Registered Securities
Fees to Be Paid | Equity | Common shares of beneficial interest, no par value per share | 457(c) |  |  | $136,100,948 | 0.0000927 | $12,616.56 |  |  |  |
Fees Previously Paid | Equity | Common shares of beneficial interest, no par value per share | 457(o) |  |  | $1,000,000(1) | 0.0000927 | $92.70 |  |  |  |
| Total Offering Amounts |  | 136,100,948(2) |  | $12,616.56 |  |  |  |
| Total Fees Previously Paid |  |  |  | $92.70(3) |  |  |  |
| Total Fee Offsets |  |  |  | $0.00 |  |  |  |
| Net Fee Due |  |  |  | $12,523.86 |  |  |  |

| (1) | Estimated pursuant to Rule 457(o) under the Securities Act of 1933 solely for the purpose of determining the registration fee.

| (2) | Estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and 457(f)(1) promulgated under the Securities Act of 1933, the proposed maximum aggregate offering price is an amount equal to the sum of the product of 10,620,970.68 common shares of Delaware Enhanced Global Dividend and Income Fund, the estimated maximum number of common shares of Delaware Enhanced Global Dividend and Income Fund that may be cancelled in the merger and exchanged for common shares of the Registrant, and $7.30, the average of the high and low trading price of common shares of Delaware Enhanced Global Dividend and Income Fund on September 23, 2022 (within five business days prior to the date of filing of this Registration Statement), and the product of 7,611,158.16 common shares of Delaware Investments® Dividend and Income Fund, Inc., the estimated maximum number of common shares of Delaware Investments® Dividend and Income Fund, Inc. that may be cancelled in the merger and exchanged for common shares of the Registrant, and $7.695, the average of the high and low trading price of common shares of Delaware Investments® Dividend and Income Fund, Inc. on September 23, 2022 (within five business days prior to the date of filing of this Registration Statement).

| (3) | A registration fee of $92.70 was previously paid in connection with the initial filing on August 11, 2022.