<SEC-DOCUMENT>0001752724-24-056452.txt : 20240315
<SEC-HEADER>0001752724-24-056452.hdr.sgml : 20240315
<ACCEPTANCE-DATETIME>20240315110456
ACCESSION NUMBER:		0001752724-24-056452
CONFORMED SUBMISSION TYPE:	N-CEN
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20231231
FILED AS OF DATE:		20240315
DATE AS OF CHANGE:		20240315
EFFECTIVENESS DATE:		20240315

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ABRDN EMERGING MARKETS EQUITY INCOME FUND, INC.
		CENTRAL INDEX KEY:			0000846676
		ORGANIZATION NAME:           	
		IRS NUMBER:				222990009
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		N-CEN
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-05770
		FILM NUMBER:		24753071

	BUSINESS ADDRESS:	
		STREET 1:		1900 MARKET STREET
		STREET 2:		SUITE 200
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103
		BUSINESS PHONE:		215-405-5700

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

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ABERDEEN EMERGING MARKETS EQUITY INCOME FUND, INC.
		DATE OF NAME CHANGE:	20180501

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ABERDEEN CHILE FUND, INC.
		DATE OF NAME CHANGE:	20100407

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CHILE FUND INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>N-CEN
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
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      <registrantstreet1>1900 Market Street</registrantstreet1>
      <registrantstreet2>Suite 200</registrantstreet2>
      <registrantcity>PHILADELPHIA</registrantcity>
      <registrantzipCode>19103</registrantzipCode>
      <registrantstate>US-PA</registrantstate>
      <registrantcountry>US</registrantcountry>
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        <locationBooksRecord>
          <officeName>State Street Bank and Trust Company</officeName>
          <officeAddress1>1 Congress Street</officeAddress1>
          <officeAddress2>Suite 1</officeAddress2>
          <officeCity>Boston</officeCity>
          <officeStateCountry officeCountry="US" officeState="US-MA"/>
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          <officePhone>617-786-3000</officePhone>
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          <ccoCity>Philadelphia</ccoCity>
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          <ccoPhone>XXXXXX</ccoPhone>
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        <publicAccountant>
          <publicAccountantName>KPMG LLP</publicAccountantName>
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        <netIncomeSecuritiesLending>N/A</netIncomeSecuritiesLending>
        <relyOnRuleTypes>
          <relyOnRuleType>Rule 32a-4 (17 CFR 270.32a-4)</relyOnRuleType>
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            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
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            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
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            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
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            <custodianName>Banco Nacional de Mexico, S.A., Integrante del Grupo Financiero Banamex</custodianName>
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            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
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            <custodianName>Cititrust Colombia S A Sociedad Fiduciaria</custodianName>
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            <grossCommission>15539.44000000</grossCommission>
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            <brokerName>Morgan Stanley &amp; Co. LLC</brokerName>
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            <grossCommission>6319.03000000</grossCommission>
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            <brokerName>CLSA Americas, LLC</brokerName>
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            <grossCommission>10625.95000000</grossCommission>
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            <brokerName>J.P. Morgan Securities LLC</brokerName>
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            <brokerName>Itau International Securities Inc.</brokerName>
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            <grossCommission>7647.36000000</grossCommission>
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        <aggregateCommission>135800.37000000</aggregateCommission>
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          <principalTransaction>
            <principalName>State Street Bank and Trust Company</principalName>
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        <isBrokerageResearchPayment>N</isBrokerageResearchPayment>
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    <closedEndManagementInvestment>
      <securityRelatedItems>
        <securityRelatedItem>
          <description>Common stock</description>
          <securityClassTitle>Aberdeen Emerging Markets Equity Income Fund, Inc.</securityClassTitle>
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            <commonStock commonStockExchange="XNYS" commonStockTickerSymbol="AEF"/>
          </commonStocks>
        </securityRelatedItem>
      </securityRelatedItems>
      <isRightsOffering>N</isRightsOffering>
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      <isRepurchaseSecurity>N</isRepurchaseSecurity>
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      <isDividendsInArrears>N</isDividendsInArrears>
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      <managementFee>0.88000000</managementFee>
      <netOperatingExpenses>2.14000000</netOperatingExpenses>
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      <isIPAReportInternalControl>true</isIPAReportInternalControl>
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    <signature registrantSignedName="abrdn Emerging Markets Equity Income Fund, Inc." signedDate="2024-03-14" signature="Sharon Ferrari" title="Director Product Management"/>
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<TYPE>INTERNAL CONTROL RPT
<SEQUENCE>2
<FILENAME>NCEN_811-05770_43358697_1223.htm
<TEXT>

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   <TITLE>aef.htm - Generated by SEC Publisher for SEC Filing</TITLE>
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<BODY bgcolor="#ffffff">
<a name="page_1"></a><a name="_bclPageBorder1"></a><DIV STYLE="PADDING-RIGHT: 0%; PADDING-LEFT: 0%">
<p style="margin-bottom:20.0pt;margin-left:0in;margin-right:0in;margin-top:0in;page-break-after:avoid;text-align:center;"><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;font-style:normal;font-weight:normal;line-height:12.0pt;">&nbsp;</font></p>

<p style="margin-bottom:20.0pt;margin-left:0in;margin-right:0in;margin-top:0in;page-break-after:avoid;text-align:center;"><b><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;font-style:normal;line-height:12.0pt;">Report of
Independent Registered Public Accounting Firm</font></b></p>

<p style="margin-bottom:10.0pt;margin-left:0in;margin-right:0in;margin-top:0in;"><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;font-style:normal;font-weight:normal;line-height:12.0pt;">To the
Shareholders and Board of Directors<br>
abrdn Emerging Markets Equity Income Fund, Inc.:</font></p>

<p style="margin-bottom:10.0pt;margin-left:0in;margin-right:0in;margin-top:0in;"><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;font-style:normal;font-weight:normal;line-height:12.0pt;">In
planning and performing our audit of the financial statements of abrdn Emerging
Markets Equity Income Fund, Inc. (the Fund) as of and for the year ended
December&nbsp;31,&nbsp;2023, 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.</font></p>

<p style="margin-bottom:10.0pt;margin-left:0in;margin-right:0in;margin-top:0in;"><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;font-style:normal;font-weight:normal;line-height:12.0pt;">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 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 financial statements.</font></p>

<p style="margin-bottom:10.0pt;margin-left:0in;margin-right:0in;margin-top:0in;"><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;font-style:normal;font-weight:normal;line-height:12.0pt;">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.</font></p>

<p style="margin-bottom:10.0pt;margin-left:0in;margin-right:0in;margin-top:0in;"><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;font-style:normal;font-weight:normal;line-height:12.0pt;">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&#8217;s annual or interim financial statements will not be prevented or
detected on a timely basis.</font></p>

<p style="margin-bottom:10.0pt;margin-left:0in;margin-right:0in;margin-top:0in;"><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;font-style:normal;font-weight:normal;line-height:12.0pt;">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 December&nbsp;31,&nbsp;2023.</font></p>

<p style="margin-bottom:10.0pt;margin-left:0in;margin-right:0in;margin-top:0in;"><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;font-style:normal;font-weight:normal;line-height:12.0pt;">This
report is intended solely for the information and use of the management and the
Board of Directors of abrdn Emerging Markets Equity 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.</font></p>

<p style="margin-bottom:10.0pt;margin-left:0in;margin-right:0in;margin-top:0in;page-break-after:avoid;"><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;font-style:normal;font-weight:normal;line-height:12.0pt;">/s/ KPMG LLP</font></p>

<p style="margin-bottom:10.0pt;margin-left:0in;margin-right:0in;margin-top:0in;page-break-after:avoid;"><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;font-style:normal;font-weight:normal;line-height:12.0pt;">Philadelphia, Pennsylvania<br>
February&nbsp;28,&nbsp;2024</font></p>

<p style="margin-bottom:10.0pt;margin-left:0in;margin-right:0in;margin-top:0in;"><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;line-height:12.0pt;">&nbsp;</font></p>




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