<SEC-DOCUMENT>0001999371-25-007311.txt : 20250606
<SEC-HEADER>0001999371-25-007311.hdr.sgml : 20250606
<ACCEPTANCE-DATETIME>20250606120502
ACCESSION NUMBER:		0001999371-25-007311
CONFORMED SUBMISSION TYPE:	N-CSRS
PUBLIC DOCUMENT COUNT:		17
CONFORMED PERIOD OF REPORT:	20250331
FILED AS OF DATE:		20250606
DATE AS OF CHANGE:		20250606
EFFECTIVENESS DATE:		20250606

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ELLSWORTH GROWTH & INCOME FUND LTD
		CENTRAL INDEX KEY:			0000793040
		ORGANIZATION NAME:           	
		EIN:				133345139
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		N-CSRS
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-04656
		FILM NUMBER:		251029601

	BUSINESS ADDRESS:	
		STREET 1:		65 MADISON AVENUE
		STREET 2:		SUITE 550
		CITY:			MORRISTOWN
		STATE:			NJ
		ZIP:			07960
		BUSINESS PHONE:		(973) 631-1177

	MAIL ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580-1434

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ELLSWORTH FUND LTD
		DATE OF NAME CHANGE:	20060330

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ELLSWORTH CONVERTIBLE GROWTH & INCOME FUND INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
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<TYPE>N-CSRS
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<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"><span style="font-size: 10pt"><b>UNITED STATES<br/>
SECURITIES AND EXCHANGE COMMISSION</b></span><b><br/>
<span style="font-size: 10pt">Washington, D.C. 20549</span></b></p>

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<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"><span style="font-size: 14pt"><b>FORM <span id="xdx_90F_edei--DocumentType_dxL_c20241001__20250331_zmOpZrP0xvGe" title="::XDX::N-CSRS"><span style="-sec-ix-hidden: xdx2ixbrl0010">N-CSR</span></span></b></span></p>

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<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"><span style="font-size: 10pt"><b>CERTIFIED SHAREHOLDER
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INVESTMENT COMPANIES</b></span></p>

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<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center">Investment Company Act file number <b>811-04656</b></p>

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<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>One Corporate Center</b></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Rye, New York 10580-1422</b></p>

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<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>James A. Dinsmore<br/>
Gabelli Funds, LLC<br/>
One Corporate Center</b></p>

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<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Registrant&#8217;s telephone
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<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Date of fiscal year end:
<b><span style="text-decoration: underline">September 30</span></b></p>

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<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Date of reporting period:
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<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Form N-CSR is to be used by management investment
companies to file reports with the Commission not later than 10 days after the transmission to stockholders of any report that is required
to be transmitted to stockholders under Rule 30e-1 under the Investment Company Act of 1940 (17 CFR 270.30e-1). The Commission may use
the information provided on Form N-CSR in its regulatory, disclosure review, inspection, and policymaking roles.</p>

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<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">A registrant is required to disclose the information
specified by Form N-CSR, and the Commission will make this information public. A registrant is not required to respond to the collection
of information contained in Form N-CSR unless the Form displays a currently valid Office of Management and Budget (&#8220;OMB&#8221;) control
number. Please direct comments concerning the accuracy of the information collection burden estimate and any suggestions for reducing
the burden to Secretary, Securities and Exchange Commission, 100 F Street, NE, Washington, DC 20549- 1090. The OMB has reviewed this collection
of information under the clearance requirements of 44 U.S.C. &#167; 3507.</p>

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<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><b>Item 1. Reports to Stockholders.</b></p>

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<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in">(a)</td><td style="text-align: justify">The Report to Shareholders is attached herewith.</td></tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt">&#160;</p>

<p style="margin-top: 0; margin-bottom: 0; text-indent: 0.5in"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

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                           <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&#160;</p>
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        </span></b><b><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 14pt">March 31, 2025</span></b><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 14pt">&#160;</span></p></td>
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                                   <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><b>James
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<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><b>To
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<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">For
the six months ended March 31, 2025, the net asset value (NAV) total return of the Ellsworth Growth and Income Fund Ltd. was 4.1%,
compared with total returns of 1.2% and 1.8% for the ICE Bank of America U.S. Convertibles Index and the Bloomberg Balanced U.S.
Convertibles Index, respectively. The total return for the Fund&#8217;s publicly traded shares was 3.8%. The Fund&#8217;s NAV
per share was $10.38, while the price of the publicly traded shares closed at $9.08 on the NYSE American. See page 3 for additional
performance information.</span></p>

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<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-indent: 0.25in"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Enclosed
are the financial statements, including the schedule of investments, as of March 31, 2025.</span></p>

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<ix:nonNumeric contextRef="From2024-10-01to2025-03-31" escape="true" id="Fact000014" name="cef:InvestmentObjectivesAndPracticesTextBlock"><p id="xdx_80A_ecef--InvestmentObjectivesAndPracticesTextBlock_dU_zPFhaWIGAoxg" style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><b>Investment
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<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

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<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: Red">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: Red">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: Red">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: Red">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: Red"></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: Red"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

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    shareholder reports will no longer be sent by mail, unless you specifically request paper copies of the reports. Instead,
    the reports will be made available on the Fund&#8217;s website (www.gabelli.com), and you will be notified by mail each time
    a report is posted and provided with a website link to access the report. If you already elected to receive shareholder reports
    electronically, you will not be affected by this change and you need not take any action. To elect to receive all future reports
    on paper free of charge, please contact your financial intermediary, or, if you invest directly with the Fund, you may call
    800-422-3554 or send an email request to info@gabelli.com.</span></td></tr>
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<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><b>Performance
Discussion (Unaudited)</b></span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">For
the six months ended March 31, 2025, Ellsworth&#8217;s NAV was up 4.10%, outperforming the ICE BAML All Convertibles Index which was
up 1.17%.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
first fiscal quarter saw increasing enthusiasm after the election set off a broad rally that drove many of our holdings higher,
helping us to outperform the convertible market. We continued to benefit from several smaller companies where we are overweight,
as well as our equity positioning which differentiates us from the convertible market. Top performers in the quarter included
Rocketlab 4.25% of &#8217;29, Microstrategy 2.25% of &#8217;32, Sofi 1.25% of &#8217;29 and Broadcom equity.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-indent: 0.25in; text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Our
second fiscal quarter began with enthusiasm that a second Trump administration would focus on pro-growth policies and be a tailwind for
equity markets. As the quarter progressed, it became clear that uncertainty around tariffs would make it difficult to gauge near-term
fundamentals while also calling into question market multiples. This weighed on equity markets, sending the major indices lower, erasing
all of the gains since the election in November. Convertibles acted well in this volatile environment, outperforming the broader equity
indices while significantly outperforming their underlying equities. Our top performers in the quarter included Alibaba 0.5% of &#8217;31,
MP Materials 3% of &#8217;30, HCI Group 4.75% of &#8217;42, and T-Mobile US equity.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Convertible issuance was quite strong in the first
fiscal quarter, bringing total 2024 issuance to the third highest level in nearly 20 years. As uncertainty crept into markets in the
second fiscal quarter, issuance slowed down from last year&#8217;s pace, but we still saw several notable large deals. We believe the
market is well positioned for risk adjusted equity exposure and our focus remains on the total return portion of the convertible market
which should have the most asymmetrical return profile over the next few years.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">At
current levels the convertible market offers a YTM of 4.1% and a 49% premium to conversion value. The convertible portion of
our portfolio offers a 4.5% YTM at a 42% conversion premium. Sensitivity to moves in underlying equities moved slightly lower
with the market delta now at 50. Ellsworth&#8217;s convertible portfolio is more equity sensitive with a delta of 57. Including the
equity portion of the portfolio increases our delta to 60. The equity portion of the portfolio continues to offer
diversification in companies that we believe offer compelling long-term risk/reward profiles. At quarter end our portfolio
was 26% equity sensitive (14% common stock), 56% total return, and 18% fixed income equivalent. This compares to the market
at 33% equity, 32% total return, and 35% fixed income equivalent.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">We
have managed convertibles through multiple market cycles and remain optimistic for the possibilities of the asset class this year.
Our focus on the total return segment of the market allows us to position the portfolio cautiously while participating when the
market moves higher. We continue to look for opportunities for equity upside, particularly when market volatility creates attractive
entry points. We use the equity portion of the portfolio for diversification and to invest where we have long term conviction
in companies that may not have an attractive convertible available to us. We believe this balanced approach will provide the best
opportunity for long-term asymmetrical returns.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.25in"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-indent: 0.25in; text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Thank
you for your investment in the Ellsworth Growth and Income Fund.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-indent: 0.25in"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-indent: 0.25in"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">We
appreciate your confidence and trust.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
    <td style="border: black 1pt solid; padding: 3pt; width: 100%; font-size: 10pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">The
    views expressed reflect the opinions of the Fund&#8217;s portfolio manager and Gabelli Funds, LLC, the Adviser, as of the date of
    this report and are subject to change without notice based on changes in market, economic, or other conditions. These views
    are not intended to be a forecast of future events and are no guarantee of future results.</span></td></tr>
</table>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"></p>

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<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><b>Comparative
Results</b></span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font: 10pt Arial, Helvetica, Sans-Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"></p>
<div style="text-align: center">
<div style="border: BLACK 2px solid; padding-left: 2%; padding-right: 2%; width: 96%">
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: Red"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 100%; margin-right: auto">
<tr style="vertical-align: bottom">
    <td colspan="25" style="margin-left: auto; font-weight: bold; text-align: center; margin-right: auto"><span style="font-size: 8pt"><span style="text-decoration: underline">Average Annual
    Returns through March 31, 2025 (a) (b) (Unaudited)</span></span></td></tr>
<tr style="vertical-align: bottom">
    <td style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="margin-left: auto; text-align: center; margin-right: auto"><span style="font-size: 8pt">Since</span></td><td style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="margin-left: auto; text-align: center; margin-right: auto"><span style="font-size: 8pt">Six</span></td><td style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="margin-left: auto; text-align: center; margin-right: auto"><span style="font-size: 8pt">Inception</span></td><td style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="margin-left: auto; padding-bottom: 1pt; text-align: center; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; padding-bottom: 1pt; text-align: center; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; margin-left: auto; text-align: center; margin-right: auto"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Months</span></td><td style="margin-left: auto; padding-bottom: 1pt; text-align: center; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; margin-left: auto; text-align: center; margin-right: auto"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">1
    Year</span></td><td style="margin-left: auto; padding-bottom: 1pt; text-align: center; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; margin-left: auto; text-align: center; margin-right: auto"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">3
    Year</span></td><td style="margin-left: auto; padding-bottom: 1pt; text-align: center; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; margin-left: auto; text-align: center; margin-right: auto"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">5
    Year</span></td><td style="margin-left: auto; padding-bottom: 1pt; text-align: center; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; margin-left: auto; text-align: center; margin-right: auto"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">10
    Year</span></td><td style="margin-left: auto; padding-bottom: 1pt; text-align: center; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; margin-left: auto; text-align: center; margin-right: auto"><span style="font-size: 8pt">(6
    /30/86)</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="margin-left: auto; font-weight: bold; text-align: left; width: 58%; margin-right: auto"><span style="font-size: 8pt">The Ellsworth Growth
    and Income Fund Ltd. (ECF)</span></td><td style="margin-left: auto; width: 1%; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td>
    <td style="margin-left: auto; text-align: left; width: 1%; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; text-align: right; width: 4%; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; text-align: left; width: 1%; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; width: 1%; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td>
    <td style="margin-left: auto; text-align: left; width: 1%; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; text-align: right; width: 4%; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; text-align: left; width: 1%; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; width: 1%; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td>
    <td style="margin-left: auto; text-align: left; width: 1%; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; text-align: right; width: 4%; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; text-align: left; width: 1%; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; width: 1%; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td>
    <td style="margin-left: auto; text-align: left; width: 1%; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; text-align: right; width: 4%; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; text-align: left; width: 1%; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; width: 1%; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td>
    <td style="margin-left: auto; text-align: left; width: 1%; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; text-align: right; width: 4%; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; text-align: left; width: 1%; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; width: 1%; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td>
    <td style="margin-left: auto; text-align: left; width: 1%; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; text-align: right; width: 4%; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; text-align: left; width: 1%; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="margin-left: auto; text-align: left; padding-left: 0.125in; margin-right: auto"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><b>NAV
    Total Return (c)</b></span></td><td style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td>
    <td style="margin-left: auto; text-align: left; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; text-align: right; margin-right: auto"><span style="font-size: 8pt">4.09</span></td><td style="margin-left: auto; text-align: left; margin-right: auto"><span style="font-size: 8pt">%</span></td><td style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="margin-left: auto; text-align: left; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; text-align: right; margin-right: auto"><span style="font-size: 8pt">7.66</span></td><td style="margin-left: auto; text-align: left; margin-right: auto"><span style="font-size: 8pt">%</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="margin-left: auto; text-align: left; padding-left: 0.125in; margin-right: auto"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><b>Investment
    Total Return (d)</b></span></td><td style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td>
    <td style="margin-left: auto; text-align: left; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; text-align: right; margin-right: auto"><span style="font-size: 8pt">3.85</span></td><td style="margin-left: auto; text-align: left; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td>
    <td style="margin-left: auto; text-align: left; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; text-align: right; margin-right: auto"><span style="font-size: 8pt">18.50</span></td><td style="margin-left: auto; text-align: left; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td>
    <td style="margin-left: auto; text-align: left; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; text-align: right; margin-right: auto"><span style="font-size: 8pt">0.95</span></td><td style="margin-left: auto; text-align: left; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td>
    <td style="margin-left: auto; text-align: left; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; text-align: right; margin-right: auto"><span style="font-size: 8pt">9.55</span></td><td style="margin-left: auto; text-align: left; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td>
    <td style="margin-left: auto; text-align: left; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; text-align: right; margin-right: auto"><span style="font-size: 8pt">7.95</span></td><td style="margin-left: auto; text-align: left; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td>
    <td style="margin-left: auto; text-align: left; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; text-align: right; margin-right: auto"><span style="font-size: 8pt">8.13</span></td><td style="margin-left: auto; text-align: left; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="margin-left: auto; text-align: left; margin-right: auto"><span style="font-size: 8pt">ICE Bank of America U.S. Convertibles Index</span></td><td style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td>
    <td style="margin-left: auto; text-align: left; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; text-align: right; margin-right: auto"><span style="font-size: 8pt">1.17</span></td><td style="margin-left: auto; text-align: left; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td>
    <td style="margin-left: auto; text-align: left; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; text-align: right; margin-right: auto"><span style="font-size: 8pt">6.27</span></td><td style="margin-left: auto; text-align: left; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td>
    <td style="margin-left: auto; text-align: left; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; text-align: right; margin-right: auto"><span style="font-size: 8pt">1.80</span></td><td style="margin-left: auto; text-align: left; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td>
    <td style="margin-left: auto; text-align: left; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; text-align: right; margin-right: auto"><span style="font-size: 8pt">12.42</span></td><td style="margin-left: auto; text-align: left; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td>
    <td style="margin-left: auto; text-align: left; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; text-align: right; margin-right: auto"><span style="font-size: 8pt">8.50</span></td><td style="margin-left: auto; text-align: left; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td>
    <td style="margin-left: auto; text-align: left; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; text-align: right; margin-right: auto"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">N/A</span></td><td style="margin-left: auto; text-align: left; margin-right: auto"><span style="font-size: 8pt">(e)</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="margin-left: auto; text-align: left; margin-right: auto"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Bloomberg
    Balanced U.S. Convertibles Index</span><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"></span></td><td style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td>
    <td style="margin-left: auto; text-align: left; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; text-align: right; margin-right: auto"><span style="font-size: 8pt">1.85</span></td><td style="margin-left: auto; text-align: left; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td>
    <td style="margin-left: auto; text-align: left; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; text-align: right; margin-right: auto"><span style="font-size: 8pt">9.27</span></td><td style="margin-left: auto; text-align: left; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td>
    <td style="margin-left: auto; text-align: left; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; text-align: right; margin-right: auto"><span style="font-size: 8pt">2.55</span></td><td style="margin-left: auto; text-align: left; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td>
    <td style="margin-left: auto; text-align: left; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; text-align: right; margin-right: auto"><span style="font-size: 8pt">10.58</span></td><td style="margin-left: auto; text-align: left; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td>
    <td style="margin-left: auto; text-align: left; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; text-align: right; margin-right: auto"><span style="font-size: 8pt">6.37</span></td><td style="margin-left: auto; text-align: left; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td>
    <td style="margin-left: auto; text-align: left; margin-right: auto"><span style="font-size: 8pt">&#160;</span></td><td style="margin-left: auto; text-align: right; margin-right: auto"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">N/A</span></td><td style="margin-left: auto; text-align: left; margin-right: auto"><span style="font-size: 8pt">(f)</span></td></tr>
</table>

<p style="margin-top: 0; margin-bottom: 0"><span style="font-size: 8pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt auto; width: 100%"><tr style="vertical-align: top">
<td style="margin-left: auto; width: 0.3pt; margin-right: auto"/><td style="margin-left: auto; width: 21.7pt; margin-right: auto"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">(a)</span></td><td style="margin-left: auto; text-align: justify; margin-right: auto"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">The
                                         Fund&#8217;s fiscal year ends on September 30. </span></td></tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt auto; width: 100%"><tr style="vertical-align: top">
<td style="margin-left: auto; width: 0.3pt; margin-right: auto"/><td style="margin-left: auto; width: 21.7pt; margin-right: auto"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">(b)</span></td><td style="margin-left: auto; text-align: justify; margin-right: auto"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Performance
                                         returns for periods of less than one year are not annualized. Returns represent past
                                         performance and do not guarantee future results. Investment returns and the principal
                                         value of an investment will fluctuate. The Fund&#8217;s use of leverage may magnify the volatility
                                         of net asset value changes versus funds that do not employ leverage. When shares are
                                         sold, they may be worth more or less than their original cost. Current performance may
                                         be lower or higher than the performance data presented. Visit www.gabelli.com for performance
                                         information as of the most recent month end. The ICE Bank of America U.S. Convertibles
                                         Index is a market value weighted index of all dollar denominated convertible securities
                                         that are exchangeable into U.S. equities that have a market value of more than $50 million.
                                         The Bloomberg Balanced U.S. Convertibles Index is a market value weighted index that
                                         tracks the performance of publicly placed, dollar denominated convertible securities
                                         that are between 40% and 80% sensitive to movements in their underlying common stocks.
                                         Dividends and interest income are considered reinvested. You cannot invest directly in
                                         an index. </span></td></tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt auto; width: 100%"><tr style="vertical-align: top">
<td style="margin-left: auto; width: 0.3pt; margin-right: auto"/><td style="margin-left: auto; width: 21.7pt; margin-right: auto"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">(c)</span></td><td style="margin-left: auto; text-align: justify; margin-right: auto"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Total
                                         returns and average annual returns reflect changes in the NAV per share, reinvestment
                                         of distributions at NAV on the ex-dividend date for the period beginning November 2015,
                                         and are net of expenses. Total returns and average annual returns were not adjusted for
                                         the 2004 rights offering. For the period from December 2008 through October 2015, distributions
                                         were reinvested on the payable date using market prices. From inception through November
                                         2008, distributions were reinvested on the payable date using NAV. Since inception return
                                         is based on an initial NAV of $9.30. </span></td></tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt auto; width: 100%"><tr style="vertical-align: top">
<td style="margin-left: auto; width: 0.3pt; margin-right: auto"/><td style="margin-left: auto; width: 21.7pt; margin-right: auto"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">(d)</span></td><td style="margin-left: auto; text-align: justify; margin-right: auto"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Total
                                         returns and average annual returns reflect changes in closing market values on the NYSE
                                         American and reinvestment of distributions. Total returns and average annual returns
                                         were not adjusted for the 2004 rights offering. Since inception return is based on an
                                         initial offering price of $10.00. </span></td></tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt auto; width: 100%"><tr style="vertical-align: top">
<td style="margin-left: auto; width: 0.3pt; margin-right: auto"/><td style="margin-left: auto; width: 21.7pt; margin-right: auto"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">(e)</span></td><td style="margin-left: auto; text-align: justify; margin-right: auto"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">The
                                         ICE Bank of America U.S. Convertibles Index inception date is December 31, 1994. </span></td></tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt auto; width: 100%"><tr style="vertical-align: top">
<td style="margin-left: auto; width: 0.3pt; margin-right: auto"/><td style="margin-left: auto; width: 21.7pt; margin-right: auto"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">(f)</span></td><td style="margin-left: auto; text-align: justify; margin-right: auto"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">The
                                         Bloomberg Balanced U.S. Convertibles Index inception date is January 1, 2003. </span></td></tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><b>Investors
should carefully consider the investment objectives, risks, charges, and expenses of the Fund before investing.</b></span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt">&#160;</p>
</div>
</div>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"></p>

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<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><b>Summary
of Portfolio Holdings (Unaudited)</b></span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
following tables present portfolio holdings as a percent of total investments as of </span><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">March
31, 2025</span><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">:</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 11pt"><b>Ellsworth
Growth and Income Fund Ltd.</b></span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>
<div style="position: relative; float: left; width: 48%">
<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td style="width: 85%; text-align: left">Energy and Utilities</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 12%; text-align: right">18.3</td><td style="width: 1%; text-align: left">%</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left">Computer Software and Services</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">17.8</td><td style="text-align: left">%</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left">Health Care</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12.2</td><td style="text-align: left">%</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left">Financial Services</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10.4</td><td style="text-align: left">%</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left">Real Estate Investment Trusts</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8.5</td><td style="text-align: left">%</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left">U.S. Government Obligations</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7.9</td><td style="text-align: left">%</td></tr>
<tr style="vertical-align: bottom">
    <td>Semiconductors</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6.2</td><td style="text-align: left">%</td></tr>
<tr style="vertical-align: bottom">
    <td>Telecommunications</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5.6</td><td style="text-align: left">%</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left">Consumer Services</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2.6</td><td style="text-align: left">%</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left">Metals and Mining</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2.3</td><td style="text-align: left">%</td></tr>
</table>
</div><div style="position: relative; float: right; width: 48%">
<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td style="width: 85%">Entertainment</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 12%; text-align: right">1.7</td><td style="width: 1%; text-align: left">%</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left">Communications Equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.5</td><td style="text-align: left">%</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left">Aerospace and Defense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.4</td><td style="text-align: left">%</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left">Diversified Industrial</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.3</td><td style="text-align: left">%</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left">Specialty Chemicals</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.2</td><td style="text-align: left">%</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left">Automotive: Parts and Accessories</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.6</td><td style="text-align: left">%</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left">Business Services</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.5</td><td style="text-align: left">%</td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-bottom: 1pt">Retail</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="text-align: left; padding-bottom: 1pt">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">0.0</td><td style="text-align: left; padding-bottom: 1pt">%*</td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="text-align: left; padding-bottom: 2.5pt">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">100.0</td><td style="text-align: left; padding-bottom: 2.5pt">%</td></tr>
</table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.5in; text-align: left"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">*</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Amountrepresents
                                         less than 0.05%.</span></td>
</tr></table>
</div><div style="clear: both"></div>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
Fund files a complete schedule of portfolio holdings with the Securities and Exchange Commission (the SEC) for the first and third
quarters of each fiscal year on Form N-PORT. Shareholders may obtain this information at www.gabelli.com or by calling the Fund
at 800-GABELLI (800-422-3554). The Fund&#8217;s Form N-PORT is available on the SEC&#8217;s website at www.sec.gov and may also
be reviewed and copied at the SEC&#8217;s Public Reference Room in Washington, DC. Information on the operation of the Public
Reference Room may be obtained by calling 800-SEC-0330.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 11pt"><b>Proxy
Voting</b></span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
Fund files Form N-PX with its complete proxy voting record for the twelve months ended June 30, no later than August 31 of each
year. A description of the Fund&#8217;s proxy voting policies, procedures, and how each Fund voted proxies relating to portfolio
securities is available without charge, upon request, by (i) calling 800-GABELLI (800-422-3554); (ii) writing to The Gabelli Funds
at One Corporate Center, Rye, NY 10580-1422; or (iii) visiting the SEC&#8217;s website at www.sec.gov.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Arial, Helvetica, Sans-Serif"></span></p>

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<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Arial, Helvetica, Sans-Serif">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 12pt"><b>Ellsworth
Growth and Income Fund Ltd.&#160;</b></span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 12pt"><b>Schedule
of Investments &#8212; March 31, 2025 (Unaudited)</b></span></p>

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<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 12pt Arial, Helvetica, Sans-Serif"><b></b></span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>
<div style="position: relative; float: left; width: 48%">
<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-size: 8pt">Principal</span></td><td style="font-weight: bold; text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: center; text-indent: -0.125in; padding-left: 0.125in"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; text-align: center"><span style="font-size: 8pt">&#160;</span></td>
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<tr style="vertical-align: bottom">
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-size: 8pt"><span style="text-decoration: underline">Amount</span></span></td><td style="font-weight: bold; text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: center; text-indent: -0.125in; padding-left: 0.125in"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; text-align: center"><span style="font-size: 8pt">&#160;</span></td>
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<tr style="vertical-align: bottom">
    <td colspan="2"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td>
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<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td>
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<tr style="vertical-align: bottom">
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    <td style="width: 1%; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="width: 10%; text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="width: 1%; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="width: 1%"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="width: 10%; text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="width: 1%; text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
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<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-indent: -0.25in; padding-left: 0.25in"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">1,000,000</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
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<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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<tr style="vertical-align: bottom">
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-indent: -0.25in; padding-left: 0.25in"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-indent: -0.25in; padding-left: 0.375in"><span style="font-size: 8pt">1.000%, 01/15/30(a)</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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<tr style="vertical-align: bottom">
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-indent: -0.25in; padding-left: 0.375in"><span style="font-size: 8pt">2.625%, 03/01/29</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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<tr style="vertical-align: bottom">
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
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    <td style="text-indent: -0.25in; padding-left: 0.375in"><span style="font-size: 8pt">3.500%, 03/01/30</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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<tr style="vertical-align: bottom">
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left; text-indent: -0.25in; padding-left: 0.25in"><span style="font-size: 8pt">Zero Coupon,</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left; text-indent: -0.25in; padding-left: 0.375in"><span style="font-size: 8pt">10/01/29(a)</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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<tr style="vertical-align: bottom">
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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</table>
</div><div style="position: relative; float: right; width: 48%">
<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-indent: -0.125in; padding-left: 0.25in; padding-bottom: 1pt"><span style="font-size: 8pt">0.875%, 12/01/28</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
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<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">4,690,080</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">750,000</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-indent: -0.125in; padding-left: 0.25in; padding-bottom: 1pt"><span style="font-size: 8pt">3.000%, 05/01/28(a)</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">697,651</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">630,806</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">4,026,000</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">3,444,335</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">3.625%, 04/15/29</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">2,000,000</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">2.500%, 07/15/27</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">3,000,000</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">2.875%, 03/15/28</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">2,500,000</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">5.750%, 06/01/54(a)</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">2,500,000</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">2,450,000</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-indent: -0.125in; padding-left: 0.25in; padding-bottom: 1pt"><span style="font-size: 8pt">4.375%, 06/01/29(a)</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">2,937,871</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">27,076,815</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">28,103,262</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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</table>
</div><div style="clear: both"></div>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">See
accompanying notes to financial statements.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 12pt"><b>Ellsworth
Growth and Income Fund Ltd.&#160;</b></span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 12pt"><b>Schedule
of Investments (Continued) &#8212; March 31, 2025 (Unaudited)</b></span></p>

<!-- Field: Rule-Page --><div style="text-align: left; margin-top: 3pt; margin-bottom: 3pt"><div style="border-top: Black 4pt solid; font-size: 1pt; width: 100%">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 12pt Arial, Helvetica, Sans-Serif"><b></b></span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>
<div style="position: relative; float: left; width: 48%">
<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-size: 8pt">Principal</span></td><td style="font-weight: bold; text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: center; text-indent: -0.125in; padding-left: 0.125in"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-size: 8pt">Market</span></td><td style="font-weight: bold; text-align: center"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-size: 8pt"><span style="text-decoration: underline">Amount</span></span></td><td style="font-weight: bold; text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: center; text-indent: -0.125in; padding-left: 0.125in"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-size: 8pt"><span style="text-decoration: underline">Cost</span></span></td><td style="font-weight: bold; text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-size: 8pt"><span style="text-decoration: underline">Value</span></span></td><td style="font-weight: bold; text-align: center"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="font-size: 8pt">CONVERTIBLE
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="font-size: 8pt">Financial
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="width: 1%; text-align: left"><span style="font-size: 8pt">$</span></td><td style="width: 10%; text-align: right"><span style="font-size: 8pt">1,500,000</span></td><td style="width: 1%; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="width: 1%"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 61%; text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="font-size: 8pt">SoFi Technologies
    Inc.,</span></td><td style="width: 1%"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="width: 10%; text-align: right"/><td style="width: 1%; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="width: 1%"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="width: 10%; text-align: right"/><td style="width: 1%; text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-indent: -0.125in; padding-left: 0.25in; padding-bottom: 1pt"><span style="font-size: 8pt">1.250%, 03/15/29</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">$</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">1,528,054</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">$</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">2,153,250</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">15,034,453</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">15,367,196</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="font-size: 8pt">Health
    Care&#160;&#8212;&#160;10.7%</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">1,000,000</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="font-size: 8pt">Alnylam Pharmaceuticals
    Inc.,</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">1.000%, 09/15/27</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">1,062,072</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">1,154,000</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">2,000,000</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="font-size: 8pt">ANI Pharmaceuticals
    Inc.,</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">2.250%, 09/01/29(a)</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">2,045,524</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">2,246,000</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">250,000</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="font-size: 8pt">Bridgebio Pharma Inc.,</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">1.750%, 03/01/31(a)</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">250,000</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">258,250</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">2,000,000</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="font-size: 8pt">Enovis Corp.,</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">3.875%, 10/15/28</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">2,123,903</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">2,052,000</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">1,625,000</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="font-size: 8pt">Evolent Health Inc.,</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">3.500%, 12/01/29</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">1,561,269</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">1,328,974</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">1,950,000</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="font-size: 8pt">Exact Sciences Corp.,</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">2.000%, 03/01/30</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">2,067,521</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">1,833,000</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">1,800,000</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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</table>

</div><div style="position: relative; float: right; width: 48%">

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
    <td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
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<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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<tr style="vertical-align: bottom">
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">2,240,899</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">1,832,813</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">2,500,000</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
    <td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
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<tr style="vertical-align: bottom">
    <td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
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<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in; padding-bottom: 1pt"><span style="font-size: 8pt">2.750%,
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<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
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</table>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="width: 1%; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="width: 10%; text-align: right"><span style="font-size: 8pt">809,253</span></td><td style="width: 1%; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="width: 1%"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 61%; text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="font-size: 8pt">Amerivon
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    <td style="width: 1%; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="width: 10%; text-align: right"/><td style="width: 1%; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="width: 1%"><span style="font-size: 8pt">&#160;</span></td>
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">272,728</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">3</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">1,294,693</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">3</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
    <td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
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<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td>
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<tr style="vertical-align: bottom">
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in; padding-bottom: 1pt"><span style="font-size: 8pt">7.625%,
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    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">2,721,180</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">29,606</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in; padding-bottom: 1pt"><span style="font-size: 8pt">6.750%,
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</table>
</div><div style="clear: both"></div>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">See
accompanying notes to financial statements.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 6; Value: 2 -->
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    <div style="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div>
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<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 12pt"><b>Ellsworth
Growth and Income Fund Ltd.&#160;</b></span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 12pt"><b>Schedule
of Investments (Continued) &#8212; March 31, 2025 (Unaudited)</b></span></p>

<!-- Field: Rule-Page --><div style="text-align: left; margin-top: 3pt; margin-bottom: 3pt"><div style="border-top: Black 4pt solid; font-size: 1pt; width: 100%">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 12pt Arial, Helvetica, Sans-Serif"><b></b></span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;&#160;</span></p>
<div style="position: relative; float: left; width: 48%">
<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
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    <td style="text-align: center; text-indent: -0.25in; padding-left: 0.25in"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td><td style="font-weight: bold; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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    <td style="text-indent: -0.25in; padding-left: 0.375in"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">6.750%,
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<tr style="vertical-align: bottom">
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    <td style="text-align: left"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">2,268,000</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; padding-bottom: 1pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="padding-bottom: 1pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
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    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">7,863,834</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; padding-bottom: 1pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
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</table>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
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    <td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td>
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<tr style="vertical-align: bottom">
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-size: 8pt"><span style="text-decoration: underline">Amount</span></span></td>
    <td style="text-align: center; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
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<tr style="vertical-align: bottom">
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="width: 1%; text-align: right"><span style="font-size: 8pt">$</span></td>
    <td style="width: 10%; text-align: right"><span style="font-size: 8pt">14,080,000</span></td>
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    <td style="width: 1%; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="width: 10%; text-align: right"/><td style="width: 1%; text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
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    <td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">13,955,032</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">177,784,798</span></td><td style="text-align: left; padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td colspan="5" style="font-weight: bold; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td colspan="5" style="font-weight: bold; text-align: left"><span style="font-size: 8pt">Other Assets and Liabilities (Net)</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">536,957</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td colspan="5" style="font-weight: bold; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td colspan="5" style="font-weight: bold"><span style="font-size: 8pt">PREFERRED SHARES</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td colspan="5" style="padding-left: 0.125in; padding-bottom: 1pt"><span style="font-size: 8pt">(<span id="xdx_909_ecef--OutstandingSecurityNotHeldShares_pid_uShares_c20250331__20250331__us-gaap--StatementClassOfStockAxis__custom--CumulativePreferredSharesMember_zElsB4EWJ8N"><ix:nonFraction name="cef:OutstandingSecurityNotHeldShares" contextRef="From2025-03-312025-03-31_custom_CumulativePreferredSharesMember" id="Fact000015" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,948,811</ix:nonFraction></span> preferred shares
    outstanding)</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">(36,300,275</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">)</span></td></tr>
<tr style="vertical-align: bottom">
    <td colspan="5"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td colspan="5" style="font-weight: bold; text-align: left"><span style="font-size: 8pt">NET ASSETS&#160;&#8212;&#160;COMMON
    SHARES</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td colspan="5" style="padding-left: 0.125in; padding-bottom: 2.5pt"><span style="font-size: 8pt">(<span id="xdx_906_ecef--OutstandingSecurityNotHeldShares_pid_uShares_c20250331__20250331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_zQrFTjnhfbC5"><ix:nonFraction name="cef:OutstandingSecurityNotHeldShares" contextRef="From2025-03-312025-03-31_us-gaap_CommonStockMember" id="Fact000016" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">13,676,849</ix:nonFraction></span> common shares
    outstanding)</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left; padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 8pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 8pt">142,021,480</span></td><td style="text-align: left; padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td colspan="5"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td colspan="5" style="font-weight: bold"><span style="font-size: 8pt">NET ASSET VALUE PER COMMON SHARE</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td colspan="5" style="padding-left: 0.125in; padding-bottom: 2.5pt"><span style="font-size: 8pt">($142,021,480 &#247; <span id="xdx_90E_ecef--OutstandingSecurityNotHeldShares_pid_uShares_c20250331__20250331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_zTsWvYDsxZS6"><ix:nonFraction name="cef:OutstandingSecurityNotHeldShares" contextRef="From2025-03-312025-03-31_us-gaap_CommonStockMember" id="Fact000017" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">13,676,849</ix:nonFraction></span>
    shares outstanding)</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left; padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 8pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 8pt"><span id="xdx_90A_eus-gaap--NetAssetValuePerShare_iE_pid_uUSDPShares_c20250331__20250331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_zAcuimYYApai"><ix:nonFraction name="us-gaap:NetAssetValuePerShare" contextRef="AsOf2025-03-31_us-gaap_CommonStockMember" id="Fact000018" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">10.38</ix:nonFraction></span></span></td><td style="text-align: left; padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td></tr>
</table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: Red"></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: Red"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: Red"><span style="font: 8pt Arial, Helvetica, Sans-Serif"></span></p>

<!-- Field: Rule-Page --><div style="text-align: left; margin-top: 3pt; margin-bottom: 3pt"><div style="border-top: Black 1pt solid; font-size: 1pt; width: 20%">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: Red"><span style="font: 8pt Arial, Helvetica, Sans-Serif"></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 18.45pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">(a)</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Securities
                                         exempt from registration under Rule 144A of the Securities Act of 1933, as amended. These
                                         securities may be resold in transactions exempt from registration, normally to qualified
                                         institutional buyers. </span></td></tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 18.45pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">(b)</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">At
                                         March 31, 2025, the Fund held an investment in a restricted and illiquid security amounting
                                         to $3,287,275 or 1.85% of total investments, which was valued under methods approved
                                         by the Board of Trustees as follows:</span></td></tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td colspan="2" style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-size: 8pt">03/31/25</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-size: 8pt">Acquisition</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-size: 8pt">Carrying</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-size: 8pt">Principal</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-size: 8pt">Acquisition</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-size: 8pt">Acquisition</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-size: 8pt">Value</span></td><td style="font-weight: bold"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td colspan="2" style="border-bottom: #000000 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 8pt">Amount</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: #000000 1pt solid; font-weight: bold; text-align: left"><span style="font-size: 8pt">Issuer</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: #000000 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 8pt">Dates</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: #000000 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 8pt">Cost</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: #000000 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 8pt">Per
    Bond</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="width: 1%; text-align: left"><span style="font-size: 8pt">$</span></td><td style="width: 10%; text-align: right"><span style="font-size: 8pt">2,300,000</span></td><td style="width: 1%; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="width: 1%"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 49%; text-align: left"><span style="font-size: 8pt">Alibaba Group</span></td><td style="width: 1%"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="width: 10%; text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="width: 1%"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="width: 10%; text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="width: 1%; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="width: 1%"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="width: 10%; text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="width: 1%; text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left; padding-left: 0.125in"><span style="font-size: 8pt">Holding Ltd.,</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">05/23/24</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="padding-left: 0.125in"><span style="font-size: 8pt">0.500%, 06/01/31</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">-11
                                         /26/24</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-size: 8pt">2,482,786</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-size: 8pt">142.9250</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
</table>

<p style="margin-top: 0; margin-bottom: 0"><span style="font-size: 8pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 18.45pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">(c)</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Security
                                         is valued using significant unobservable inputs and is classified as Level 3 in the fair
                                         value hierarchy. </span></td></tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 18.45pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">(d)</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Mandatory
                                         convertible securities are required to be converted on the dates listed; they generally
                                         may be converted prior to these dates at the option of the holder. </span></td></tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#8224;</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Non-income
                                         producing security.</span></td>
</tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#8224;&#8224; </span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Represents
                                         annualized yields at dates of purchase.</span></td>
</tr></table>
</div><div style="clear: both"></div>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>




<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">See
accompanying notes to financial statements.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 12pt"><b>Ellsworth
Growth and Income Fund Ltd.</b></span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>
<div style="position: relative; float: left; width: 48%">
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><b>Statement
of Assets and Liabilities&#160;</b></span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><b>March
31, 2025 (Unaudited)</b></span></p>

<!-- Field: Rule-Page --><div style="text-align: left; margin-top: 3pt; margin-bottom: 3pt"><div style="border-top: Black 4pt solid; font-size: 1pt; width: 100%">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Arial, Helvetica, Sans-Serif"><b></b></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-indent: -0.125in; padding-left: 0.125in"><span style="font-size: 8pt">Assets:</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="width: 87%; text-align: left; text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">Investments,
    at value (cost $163,910,410)</span></td><td style="width: 1%"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-size: 8pt">$</span></td><td style="width: 10%; text-align: right"><span style="font-size: 8pt">177,784,798</span></td><td style="width: 1%; text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">Cash</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">4,429</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">Dividends and interest
    receivable</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">795,837</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">Deferred offering expense</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">69,736</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in; padding-bottom: 1pt"><span style="font-size: 8pt">Prepaid
    expenses</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">2,208</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.25in; padding-bottom: 1pt"><span style="font-size: 8pt">Total
    Assets</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">178,657,008</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-indent: -0.125in; padding-left: 0.125in"><span style="font-size: 8pt">Liabilities:</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">Distributions payable</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">121,776</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">Payable for investment
    advisory fees</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">106,241</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">Payable for payroll
    expenses</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">33,809</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">Payable for accounting
    fees</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">7,500</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">Payable for shareholder
    communications</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">27,788</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">Payable for legal and
    audit fees</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">19,091</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in; padding-bottom: 1pt"><span style="font-size: 8pt">Other
    accrued expenses</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">19,048</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.25in; padding-bottom: 1pt"><span style="font-size: 8pt">Total
    Liabilities</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">335,253</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-indent: -0.125in; padding-left: 0.125in"><span style="font-size: 8pt">Preferred Shares:</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">Series A Cumulative
    Preferred Shares (5.250%, $25 liquidation value, $0.01 par value, unlimited shares authorized with <span id="xdx_90D_ecef--OutstandingSecurityNotHeldShares_pid_uShares_c20250331__20250331__us-gaap--StatementClassOfStockAxis__custom--SeriesACumulativePreferredSharesMember_zf0WIqAHFfS1"><ix:nonFraction name="cef:OutstandingSecurityNotHeldShares" contextRef="From2025-03-312025-03-31_custom_SeriesACumulativePreferredSharesMember" id="Fact000019" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,120,811</ix:nonFraction></span> shares issued
    and outstanding)</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">28,020,275</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in; padding-bottom: 1pt"><span style="font-size: 8pt">Series
    B Preferred Shares (5.200%, $10 liquidation value, unlimited shares authorized with <span id="xdx_906_ecef--OutstandingSecurityNotHeldShares_pp0d_uShares_c20250331__20250331__us-gaap--StatementClassOfStockAxis__custom--SeriesBCumulativePreferredSharesMember_zGmGB2d2Zd4j"><ix:nonFraction name="cef:OutstandingSecurityNotHeldShares" contextRef="From2025-03-312025-03-31_custom_SeriesBCumulativePreferredSharesMember" id="Fact000020" format="ixt:numdotdecimal" decimals="0" unitRef="Shares">828,000</ix:nonFraction></span> shares issued and outstanding)</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">8,280,000</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.25in; padding-bottom: 2.5pt"><span style="font-size: 8pt">Net
    Assets Attributable to Common Shareholders</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 8pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 8pt">142,021,480</span></td><td style="text-align: left; padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="font-size: 8pt">Net
    Assets Attributable to Common Shareholders Consist of:</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">Paid-in capital</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-size: 8pt">119,379,532</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in; padding-bottom: 1pt"><span style="font-size: 8pt">Total
    distributable earnings</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">22,641,948</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.25in; padding-bottom: 2.5pt"><span style="font-size: 8pt">Net
    Assets</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 8pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 8pt">142,021,480</span></td><td style="text-align: left; padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-indent: -0.125in; padding-left: 0.125in"><span style="font-size: 8pt">Net Asset Value per
    Common Share:</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.25in; padding-bottom: 2.5pt"><span style="font-size: 8pt">($142,021,480
    &#247; <span id="xdx_90C_ecef--OutstandingSecurityNotHeldShares_pid_uShares_c20250331__20250331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_zc45nXXmepli"><ix:nonFraction name="cef:OutstandingSecurityNotHeldShares" contextRef="From2025-03-312025-03-31_us-gaap_CommonStockMember" id="Fact000021" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">13,676,849</ix:nonFraction></span> shares outstanding at $0.01 par value; unlimited number of shares authorized)</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 8pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 8pt"><span id="xdx_908_eus-gaap--NetAssetValuePerShare_iE_pid_uUSDPShares_c20250331__20250331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_zOVPYPpEbD4h"><ix:nonFraction name="us-gaap:NetAssetValuePerShare" contextRef="AsOf2025-03-31_us-gaap_CommonStockMember" id="Fact000022" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">10.38</ix:nonFraction></span></span></td><td style="text-align: left; padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td></tr>
</table>
</div><div style="position: relative; float: right; width: 48%">
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><b>Statement
of Operations</b>&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><b>For
the Six Months Ended March 31, 2025 (Unaudited)</b></span></p>

<!-- Field: Rule-Page --><div style="text-align: left; margin-top: 3pt; margin-bottom: 3pt"><div style="border-top: Black 4pt solid; font-size: 1pt; width: 100%">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-indent: -0.125in; padding-left: 0.125in"><span style="font-size: 8pt">Investment Income:</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="width: 87%; text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">Dividends</span></td><td style="width: 1%"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-size: 8pt">$</span></td><td style="width: 10%; text-align: right"><span style="font-size: 8pt">830,598</span></td><td style="width: 1%; text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.25in; padding-bottom: 1pt"><span style="font-size: 8pt">Interest</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">2,007,408</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.25in; padding-bottom: 1pt"><span style="font-size: 8pt">Total
    Investment Income</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">2,838,006</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-indent: -0.125in; padding-left: 0.125in"><span style="font-size: 8pt">Expenses:</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">Investment advisory
    fees</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">631,852</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">Trustees&#8217; fees</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">58,086</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">Shareholder communications
    expenses</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">44,325</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">Payroll expenses</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">42,105</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">Legal and audit fees</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">32,078</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">Accounting fees</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">22,500</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">Shareholder services
    fees</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">22,093</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">Custodian fees</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">6,819</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">Interest expense</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">147</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in; padding-bottom: 1pt"><span style="font-size: 8pt">Miscellaneous
    expenses</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">28,698</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.25in; padding-bottom: 1pt"><span style="font-size: 8pt">Total
    Expenses</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">888,703</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">Less:</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.375in; padding-bottom: 1pt"><span style="font-size: 8pt">Expenses
    paid indirectly by broker (See Note 5)</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">(1,730</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">)</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.25in; padding-bottom: 1pt"><span style="font-size: 8pt">Net
    Expenses</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">886,973</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.25in; padding-bottom: 1pt"><span style="font-size: 8pt">Net
    Investment Income</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">1,951,033</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="font-size: 8pt">Net
    Realized and Unrealized Gain/(Loss) on Investments:</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"/><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in; padding-bottom: 1pt"><span style="font-size: 8pt">Net
    realized gain on investments</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">9,722,473</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in; padding-bottom: 1pt"><span style="font-size: 8pt">Net
    change in unrealized appreciation/depreciation: on investments</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">(4,817,382</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">)</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.25in; padding-bottom: 1pt"><span style="font-size: 8pt">Net
    Realized and Unrealized Gain/(Loss) on Investments</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">4,905,091</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.25in; padding-bottom: 1pt"><span style="font-size: 8pt">Net
    Increase in Net Assets Resulting from Operations</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">6,856,124</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in; padding-bottom: 1pt"><span style="font-size: 8pt">Total
    Distributions to Preferred Shareholders</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">(935,503</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">)</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.25in; padding-bottom: 2.5pt"><span style="font-size: 8pt">Net
    Increase in Net Assets Attributable to Common Shareholders Resulting from Operations</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 8pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 8pt">5,920,621</span></td><td style="text-align: left; padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td></tr>
</table>
</div><div style="clear: both"></div>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: Red"></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: Red"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">See
accompanying notes to financial statements.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"></p>

<!-- Field: Page; Sequence: 8; Value: 2 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></p></div>
    <div style="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 12pt"><b>Ellsworth
Growth and Income Fund Ltd.&#160;</b></span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 12pt"><b>Statement
of Changes in Net Assets Attributable to Common Shareholders</b></span></p>

<!-- Field: Rule-Page --><div style="text-align: left; margin-top: 3pt; margin-bottom: 3pt"><div style="border-top: Black 4pt solid; font-size: 1pt; width: 100%">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 12pt Arial, Helvetica, Sans-Serif"><b></b></span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td><td colspan="5" style="font-weight: bold; text-align: center"><span style="font-size: 8pt">Six Months Ended</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="5">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td><td colspan="5" style="font-weight: bold; text-align: center"><span style="font-size: 8pt">March 31, 2025</span></td><td style="font-weight: bold; text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="5" style="text-align: center"><span style="font-size: 8pt"><b>Year Ended</b></span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="padding-bottom: 1pt">&#160;</td><td colspan="5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 8pt">(Unaudited)</span></td><td style="font-weight: bold; text-align: center; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="5" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-size: 8pt"><b>September 30, 2024</b></span></td></tr>
<tr style="vertical-align: bottom">
    <td><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td><td><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td><td><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td>
    <td colspan="2"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-weight: bold"><span style="font-size: 8pt">Operations:</span></td>
    <td>&#160;</td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td><td><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="width: 72%; text-align: left; padding-left: 0.125in"><span style="font-size: 8pt">Net investment income</span></td>
    <td style="width: 1%">&#160;</td><td style="width: 3%"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; text-align: right"><span style="font-size: 8pt">$</span></td><td style="width: 5%; text-align: right"><span style="font-size: 8pt">1,951,033</span></td><td style="width: 1%; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 3%">&#160;</td><td style="width: 1%"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 3%">&#160;</td>
    <td style="width: 1%; text-align: right"><span style="font-size: 8pt">$</span></td><td style="width: 5%; text-align: right"><span style="font-size: 8pt">3,995,902</span></td><td style="width: 1%; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 3%">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; padding-left: 0.125in"><span style="font-size: 8pt">Net realized gain on investments</span></td>
    <td>&#160;</td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">9,722,473</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td><td><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">7,283,693</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 0.125in"><span style="font-size: 8pt">Net change in unrealized appreciation/depreciation
    on investments</span></td>
    <td>&#160;</td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">(4,817,382</span></td><td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">)</span></td>
    <td>&#160;</td><td><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">14,452,546</span></td><td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1pt; padding-left: 0.125in"><span style="font-size: 8pt">Net Increase in Net Assets
    Resulting from Operations</span></td>
    <td>&#160;</td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">6,856,124</span></td><td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td><td><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">25,732,141</span></td><td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td><td><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td>
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<tr style="vertical-align: bottom">
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    <td>&#160;</td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
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    <td>&#160;</td><td><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">(2,125,144</span></td><td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">)</span></td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td><td><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
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    <td>&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">23,606,997</span></td><td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td><td><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
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    <td>&#160;</td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td><td><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
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    <td>&#160;</td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
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    <td>&#160;</td><td><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">(7,141,343</span></td><td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">)</span></td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td><td><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
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    <td>&#160;</td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
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    <td>&#160;</td><td><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">(7,141,343</span></td><td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">)</span></td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td><td><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-weight: bold"><span style="font-size: 8pt">Fund Share Transactions:</span></td>
    <td>&#160;</td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td><td><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; padding-left: 0.125in"><span style="font-size: 8pt">Net increase in net assets from common shares issued upon reinvestment
    of distributions</span></td>
    <td>&#160;</td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">607,379</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td><td><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">545,637</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; padding-left: 0.125in"><span style="font-size: 8pt">Net decrease in net assets from repurchase of common shares</span></td>
    <td>&#160;</td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">(254,817</span></td><td style="text-align: left"><span style="font-size: 8pt">)</span></td>
    <td>&#160;</td><td><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">(1,461,130</span></td><td style="text-align: left"><span style="font-size: 8pt">)</span></td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 0.125in"><span style="font-size: 8pt">Net increase in net assets from repurchase
    of preferred shares</span></td>
    <td>&#160;</td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">1,920</span></td><td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td><td><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">89,261</span></td><td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1pt; padding-left: 0.125in"><span style="font-size: 8pt">Net Increase/(Decrease)
    in Net Assets from Fund Share Transactions</span></td>
    <td>&#160;</td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">354,482</span></td><td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td><td><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">(826,232</span></td><td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">)</span></td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: left; padding-left: 0.125in">&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: left; padding-left: 0.125in"><span style="font-size: 8pt">Net Increase in Net Assets Attributable to Common
    Shareholders</span></td>
    <td>&#160;</td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">2,587,187</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td><td><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">15,639,422</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td><td><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: left"><span style="font-size: 8pt">Net Assets Attributable to Common Shareholders:</span></td>
    <td>&#160;</td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td><td><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-bottom: 1pt; padding-left: 0.125in"><span style="font-size: 8pt">Beginning of year</span></td>
    <td>&#160;</td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">139,434,293</span></td><td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td><td><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">123,794,871</span></td><td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-bottom: 2.5pt; padding-left: 0.125in"><span style="font-size: 8pt">End of period</span></td>
    <td>&#160;</td><td style="padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 8pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 8pt">142,021,480</span></td><td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td><td><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 8pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 8pt">139,434,293</span></td><td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td>&#160;</td></tr>
</table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><span style="font-size: 8pt">*</span></td><td style="text-align: justify"><span style="font-size: 8pt">Based
                                         on year to date book income. Amounts are subject to change and recharacterization at
                                         year end.</span></td>
</tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">See
accompanying notes to financial statements.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 9; Value: 2 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></p></div>
    <div style="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 12pt"><b>Ellsworth
Growth and Income Fund Ltd.&#160;</b></span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 12pt"><b>Financial
Highlights</b>&#160;</span></p>

<!-- Field: Rule-Page --><div style="text-align: left; margin-top: 3pt; margin-bottom: 3pt"><div style="border-top: Black 4pt solid; font-size: 1pt; width: 100%">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 12pt Arial, Helvetica, Sans-Serif"></span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><b>Selected
data for a common share of beneficial interest outstanding throughout each period:</b></span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-size: 8pt">Six Months</span></td><td style="font-weight: bold; text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td>
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    <td colspan="2" style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-size: 8pt">Ended March</span></td><td style="font-weight: bold; text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; text-align: center; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-size: 8pt">31, 2025</span></td><td style="font-weight: bold; text-align: center; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="18" style="border-bottom: #000000 1pt solid; text-align: center"><span style="font-size: 8pt"><b>Year Ended September 30,</b></span></td><td style="text-align: center; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; text-align: center; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: #000000 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 8pt">(Unaudited)</span></td><td style="font-weight: bold; text-align: center; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; text-align: center; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: #000000 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 8pt">2024</span></td><td style="font-weight: bold; text-align: center; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; text-align: center; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: #000000 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 8pt">2023</span></td><td style="font-weight: bold; text-align: center; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; text-align: center; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: #000000 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 8pt">2022</span></td><td style="font-weight: bold; text-align: center; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; text-align: center; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: #000000 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 8pt">2021</span></td><td style="font-weight: bold; text-align: center; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; text-align: center; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: #000000 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 8pt">2020</span></td><td style="font-weight: bold; text-align: center; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="font-size: 8pt">Operating
    Performance:</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="width: 30%; text-align: left; text-indent: -0.125in; padding-left: 0.25in; padding-bottom: 1pt"><span style="font-size: 8pt">Net asset
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    <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"><span style="font-size: 8pt">$</span></td><td style="border-bottom: Black 1pt solid; width: 8%; text-align: right"><span style="font-size: 8pt">10.22</span></td><td style="width: 3%; text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="width: 1%; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"><span style="font-size: 8pt">$</span></td><td style="border-bottom: Black 1pt solid; width: 8%; text-align: right"><span style="font-size: 8pt">9.00</span></td><td style="width: 1%; text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="width: 1%; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"><span style="font-size: 8pt">$</span></td><td style="border-bottom: Black 1pt solid; width: 8%; text-align: right"><span style="font-size: 8pt">9.25</span></td><td style="width: 1%; text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="width: 1%; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"><span style="font-size: 8pt">$</span></td><td style="border-bottom: Black 1pt solid; width: 8%; text-align: right"><span style="font-size: 8pt">14.57</span></td><td style="width: 1%; text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="width: 1%; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"><span style="font-size: 8pt">$</span></td><td style="border-bottom: Black 1pt solid; width: 8%; text-align: right"><span style="font-size: 8pt">13.15</span></td><td style="width: 1%; text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="width: 1%; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"><span style="font-size: 8pt">$</span></td><td style="border-bottom: Black 1pt solid; width: 8%; text-align: right"><span style="font-size: 8pt">11.42</span></td><td style="width: 3%; text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">Net investment income</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">0.14</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">0.29</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">0.26</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">0.09</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">0.13</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">0.16</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in; padding-bottom: 1pt"><span style="font-size: 8pt">Net realized and unrealized
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    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">0.36</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">1.59</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">0.20</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">(3.74</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">2.75</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">2.50</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in; padding-bottom: 1pt"><span style="font-size: 8pt">Total from investment
    operations</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">0.50</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">1.88</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">0.46</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">(3.65</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">2.88</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">2.66</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="font-size: 8pt">Distributions
    to Preferred Shareholders: (a)</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"/><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"/><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"/><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"/><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"/><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"/><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">Net investment income</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">(0.01</span></td><td style="text-align: left"><span style="font-size: 8pt">)*</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">(0.04</span></td><td style="text-align: left"><span style="font-size: 8pt">)</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">(0.09</span></td><td style="text-align: left"><span style="font-size: 8pt">)</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">(0.02</span></td><td style="text-align: left"><span style="font-size: 8pt">)</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">(0.01</span></td><td style="text-align: left"><span style="font-size: 8pt">)</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">(0.01</span></td><td style="text-align: left"><span style="font-size: 8pt">)</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in; padding-bottom: 1pt"><span style="font-size: 8pt">Net realized gain</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">(0.05</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">)*</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">(0.11</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">(0.10</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">(0.11</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">(0.11</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">(0.11</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">)</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in; padding-bottom: 1pt"><span style="font-size: 8pt">Total distributions
    to preferred shareholders</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">(0.06</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">(0.15</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">(0.19</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">(0.13</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">(0.12</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">(0.12</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">)</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="font-size: 8pt">Net
    Increase/(Decrease) in Net Assets</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.25in; padding-bottom: 1pt"><span style="font-size: 8pt">Attributable
    to Common Shareholders Resulting from Operations</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">0.44</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">1.73</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">0.27</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">(3.78</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">2.76</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">2.54</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="font-size: 8pt">Distributions
    to Common Shareholders:</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">Net investment income</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">(0.04</span></td><td style="text-align: left"><span style="font-size: 8pt">)*</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">(0.15</span></td><td style="text-align: left"><span style="font-size: 8pt">)</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">(0.23</span></td><td style="text-align: left"><span style="font-size: 8pt">)</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">(0.19</span></td><td style="text-align: left"><span style="font-size: 8pt">)</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">(0.17</span></td><td style="text-align: left"><span style="font-size: 8pt">)</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">(0.14</span></td><td style="text-align: left"><span style="font-size: 8pt">)</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">Net realized gain</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">(0.23</span></td><td style="text-align: left"><span style="font-size: 8pt">)*</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">(0.37</span></td><td style="text-align: left"><span style="font-size: 8pt">)</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">(0.23</span></td><td style="text-align: left"><span style="font-size: 8pt">)</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">(1.31</span></td><td style="text-align: left"><span style="font-size: 8pt">)</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">(1.16</span></td><td style="text-align: left"><span style="font-size: 8pt">)</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">(0.67</span></td><td style="text-align: left"><span style="font-size: 8pt">)</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.25in; padding-bottom: 1pt"><span style="font-size: 8pt">Return of capital</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">&#8212;</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">&#8212;</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">(0.06</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">&#8212;</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">&#8212;</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">&#8212;</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in; padding-bottom: 1pt"><span style="font-size: 8pt">Total distributions
    to common shareholders</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">(0.27</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">(0.52</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">(0.52</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">(1.50</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">(1.33</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">(0.81</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">)</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-indent: -0.125in; padding-left: 0.125in"><span style="font-size: 8pt">Fund Share Transactions:</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">Decrease in net asset
    value from common shares issued upon reinvestment of distributions</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">(0.01</span></td><td style="text-align: left"><span style="font-size: 8pt">)</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">(0.01</span></td><td style="text-align: left"><span style="font-size: 8pt">)</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">(0.01</span></td><td style="text-align: left"><span style="font-size: 8pt">)</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">(0.05</span></td><td style="text-align: left"><span style="font-size: 8pt">)</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">(0.01</span></td><td style="text-align: left"><span style="font-size: 8pt">)</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">(0.00</span></td><td style="text-align: left"><span style="font-size: 8pt">)(b)</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">Increase in net asset
    value from repurchase of common shares (includes transaction costs)</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">0.00</span></td><td style="text-align: left"><span style="font-size: 8pt">(b)</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">0.01</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">0.00</span></td><td style="text-align: left"><span style="font-size: 8pt">(b)</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">0.02</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#8212;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#8212;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">Increase in net asset
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">0.01</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">0.01</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">0.00</span></td><td style="text-align: left"><span style="font-size: 8pt">(b)</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#8212;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#8212;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in; padding-bottom: 1pt"><span style="font-size: 8pt">Offering costs and
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    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">&#8212;</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">&#8212;</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">0.00</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">(b)</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">(0.01</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">&#8212;</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">&#8212;</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.25in; padding-bottom: 1pt"><span style="font-size: 8pt">Total Fund share transactions</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">(0.01</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">0.01</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">0.00</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">(b)</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">(0.04</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">(0.01</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 8pt">(0.00</span></td><td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">)(b)</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 2.5pt"><span style="font-size: 8pt">Net
    Asset Value Attributable to Common Shareholders, End of Period</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 8pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 8pt">10.38</span></td><td style="text-align: left; padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 8pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 8pt">10.22</span></td><td style="text-align: left; padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 8pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 8pt">9.00</span></td><td style="text-align: left; padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 8pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 8pt">9.25</span></td><td style="text-align: left; padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 8pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 8pt">14.57</span></td><td style="text-align: left; padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 8pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 8pt">13.15</span></td><td style="text-align: left; padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 2.5pt"><span style="font-size: 8pt">NAV total return &#8224;</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 8pt">4.09</span></td><td style="text-align: left; padding-bottom: 2.5pt"><span style="font-size: 8pt">%</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 8pt">19.84</span></td><td style="text-align: left; padding-bottom: 2.5pt"><span style="font-size: 8pt">%</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 8pt">2.71</span></td><td style="text-align: left; padding-bottom: 2.5pt"><span style="font-size: 8pt">%</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 8pt">(28.73</span></td><td style="text-align: left; padding-bottom: 2.5pt"><span style="font-size: 8pt">)%</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 8pt">21.75</span></td><td style="text-align: left; padding-bottom: 2.5pt"><span style="font-size: 8pt">%</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 8pt">23.56</span></td><td style="text-align: left; padding-bottom: 2.5pt"><span style="font-size: 8pt">%</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 2.5pt"><span style="font-size: 8pt">Market value, end of period</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 8pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 8pt">9.08</span></td><td style="text-align: left; padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 8pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 8pt">8.99</span></td><td style="text-align: left; padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 8pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 8pt">8.05</span></td><td style="text-align: left; padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 8pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 8pt">8.01</span></td><td style="text-align: left; padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 8pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 8pt">13.36</span></td><td style="text-align: left; padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 8pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 8pt">11.55</span></td><td style="text-align: left; padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 2.5pt"><span style="font-size: 8pt">Investment total return
    &#8224;&#8224;</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 8pt">3.85</span></td><td style="text-align: left; padding-bottom: 2.5pt"><span style="font-size: 8pt">%</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 8pt">18.82</span></td><td style="text-align: left; padding-bottom: 2.5pt"><span style="font-size: 8pt">%</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 8pt">6.99</span></td><td style="text-align: left; padding-bottom: 2.5pt"><span style="font-size: 8pt">%</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 8pt">(31.71</span></td><td style="text-align: left; padding-bottom: 2.5pt"><span style="font-size: 8pt">)%</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 8pt">27.12</span></td><td style="text-align: left; padding-bottom: 2.5pt"><span style="font-size: 8pt">%</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 8pt">18.60</span></td><td style="text-align: left; padding-bottom: 2.5pt"><span style="font-size: 8pt">%</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="font-size: 8pt">Ratios
    to Average Net Assets and Supplemental Data:</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">Net assets including
    liquidation value of preferred shares, end of period (in 000&#8217;s)</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-size: 8pt">178,322</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-size: 8pt">175,772</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-size: 8pt">166,008</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-size: 8pt">181,713</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-size: 8pt">226,729</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-size: 8pt">203,596</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
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    <td style="text-align: left"><span style="font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-size: 8pt">142,021</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-size: 8pt">139,434</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-size: 8pt">123,795</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-size: 8pt">126,723</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-size: 8pt">196,729</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-size: 8pt">173,596</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">Ratio of net investment
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">2.64</span></td><td style="text-align: left"><span style="font-size: 8pt">%(c)</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">0.74</span></td><td style="text-align: left"><span style="font-size: 8pt">%</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">Ratio of operating
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">1.20</span></td><td style="text-align: left"><span style="font-size: 8pt">%(c)</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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<tr style="vertical-align: bottom">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.25in"><span style="font-size: 8pt">Portfolio turnover
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">52</span></td><td style="text-align: left"><span style="font-size: 8pt">%</span></td></tr>
</table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">See
accompanying notes to financial statements.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></p>

<!-- Field: Page; Sequence: 10; Value: 2 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></p></div>
    <div style="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 12pt"><b>Ellsworth
Growth and Income Fund Ltd.</b>&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 12pt"><b>Financial
Highlights (Continued)&#160;</b></span></p>

<!-- Field: Rule-Page --><div style="text-align: left; margin-top: 3pt; margin-bottom: 3pt"><div style="border-top: Black 4pt solid; font-size: 1pt; width: 100%">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 12pt Arial, Helvetica, Sans-Serif"><b></b></span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><b>Selected
data for a common share of beneficial interest outstanding throughout each period:</b></span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" id="xdx_499_20241001__20250331_zTPkpbR0lFGk" style="font-weight: bold; text-align: center"><span style="font-size: 8pt">Six Months</span></td><td style="font-weight: bold; text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" id="xdx_49F_20231001__20240930_z7n3D6d7oALj" style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" id="xdx_495_20221001__20230930_zyhqzDkm4Gbl" style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" id="xdx_498_20211001__20220930_zN8kQYqqWAf6" style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" id="xdx_49B_20201001__20210930_zSEyoalwP5L4" style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" id="xdx_49C_20191001__20200930_ztPx0NjFF5Xc" style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-size: 8pt">Ended March</span></td><td style="font-weight: bold; text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; text-align: center; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-size: 8pt">31, 2025</span></td><td style="font-weight: bold; text-align: center; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="18" style="border-bottom: #000000 1pt solid; text-align: center"><span style="font-size: 8pt"><b>Year
    Ended September 30,</b></span></td><td style="text-align: center; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; text-align: center; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 8pt">(Unaudited)</span></td><td style="font-weight: bold; text-align: center; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; text-align: center; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="font-size: 8pt">2024</span></td><td style="font-weight: bold; text-align: right; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; text-align: right; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="font-size: 8pt">2023</span></td><td style="font-weight: bold; text-align: right; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; text-align: right; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="font-size: 8pt">2022</span></td><td style="font-weight: bold; text-align: right; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; text-align: right; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="font-size: 8pt">2021</span></td><td style="font-weight: bold; text-align: right; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td><td style="font-weight: bold; text-align: right; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="font-size: 8pt">2020</span></td><td style="font-weight: bold; text-align: center; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="font-weight: bold"><span style="font-size: 8pt">Cumulative Preferred Shares:</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: left; padding-left: 0.125in"><span style="font-size: 8pt">5.250% Series A Preferred</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr id="xdx_402_ecef--SeniorSecuritiesAmt_iE_pn3n3_hus-gaap--StatementClassOfStockAxis__custom--SeriesACumulativePreferredSharesMember_zLR71O9nWSq5" style="vertical-align: bottom">
    <td style="width: 34%; padding-left: 0.125in"><span style="font-size: 8pt">Liquidation value, end of period (in 000&#8217;s)</span></td><td style="width: 1%"><span style="font-size: 8pt">&#160;</span></td>
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<tr id="xdx_403_ecef--OutstandingSecurityNotHeldShares_pn3n3_hus-gaap--StatementClassOfStockAxis__custom--SeriesACumulativePreferredSharesMember_zsGC5Uh2Nsxk" style="vertical-align: bottom">
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<tr id="xdx_409_eus-gaap--PreferredStockLiquidationPreference_iE_pid_uUSDPShares_hus-gaap--StatementClassOfStockAxis__custom--SeriesACumulativePreferredSharesMember_zbK3vmnbMl1j" style="vertical-align: bottom">
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    <td style="text-align: left"><span style="font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="us-gaap:PreferredStockLiquidationPreference" contextRef="AsOf2024-09-30_custom_SeriesACumulativePreferredSharesMember" id="Fact000039" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">25.00</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="us-gaap:PreferredStockLiquidationPreference" contextRef="AsOf2023-09-30_custom_SeriesACumulativePreferredSharesMember" id="Fact000040" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">25.00</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="us-gaap:PreferredStockLiquidationPreference" contextRef="AsOf2022-09-30_custom_SeriesACumulativePreferredSharesMember" id="Fact000041" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">25.00</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="us-gaap:PreferredStockLiquidationPreference" contextRef="AsOf2021-09-30_custom_SeriesACumulativePreferredSharesMember" id="Fact000042" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">25.00</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="us-gaap:PreferredStockLiquidationPreference" contextRef="AsOf2020-09-30_custom_SeriesACumulativePreferredSharesMember" id="Fact000043" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">25.00</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr id="xdx_407_ecef--SeniorSecuritiesAverageMarketValuePerUnit_uUSDPShares_hus-gaap--StatementClassOfStockAxis__custom--SeriesACumulativePreferredSharesMember_ztIT01ZeJQ1h" style="vertical-align: bottom">
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    <td style="text-align: left"><span style="font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="cef:SeniorSecuritiesAverageMarketValuePerUnit" contextRef="From2022-10-012023-09-30_custom_SeriesACumulativePreferredSharesMember" id="Fact000047" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">23.04</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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    <td style="text-align: left"><span style="font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="cef:SeniorSecuritiesAverageMarketValuePerUnit" contextRef="From2020-10-012021-09-30_custom_SeriesACumulativePreferredSharesMember" id="Fact000049" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">26.10</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="cef:SeniorSecuritiesAverageMarketValuePerUnit" contextRef="From2019-10-012020-09-30_custom_SeriesACumulativePreferredSharesMember" id="Fact000050" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">25.59</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr id="xdx_40A_ecef--SeniorSecuritiesCvgPerUnit_iE_uUSDPShares_hus-gaap--StatementClassOfStockAxis__custom--SeriesACumulativePreferredSharesMember_zUQcenMqgNVk" style="vertical-align: bottom">
    <td style="padding-left: 0.125in"><span style="font-size: 8pt">Asset coverage per share <sup id="xdx_F4F_zbzRMgvOcq96">(g)</sup></span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="cef:SeniorSecuritiesCvgPerUnit" contextRef="AsOf2025-03-31_custom_SeriesACumulativePreferredSharesMember" id="Fact000052" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">122.81</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="cef:SeniorSecuritiesCvgPerUnit" contextRef="AsOf2024-09-30_custom_SeriesACumulativePreferredSharesMember" id="Fact000053" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">120.93</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="cef:SeniorSecuritiesCvgPerUnit" contextRef="AsOf2023-09-30_custom_SeriesACumulativePreferredSharesMember" id="Fact000054" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">98.32</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="cef:SeniorSecuritiesCvgPerUnit" contextRef="AsOf2022-09-30_custom_SeriesACumulativePreferredSharesMember" id="Fact000055" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">82.61</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="cef:SeniorSecuritiesCvgPerUnit" contextRef="AsOf2021-09-30_custom_SeriesACumulativePreferredSharesMember" id="Fact000056" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">188.94</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="cef:SeniorSecuritiesCvgPerUnit" contextRef="AsOf2020-09-30_custom_SeriesACumulativePreferredSharesMember" id="Fact000057" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">169.66</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: left; padding-left: 0.125in"><span style="font-size: 8pt">5.200% Series B Preferred</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr id="xdx_405_ecef--SeniorSecuritiesAmt_iE_pn3n3_hus-gaap--StatementClassOfStockAxis__custom--SeriesBCumulativePreferredSharesMember_zHZ8RVqdmm57" style="vertical-align: bottom">
    <td style="padding-left: 0.125in"><span style="font-size: 8pt">Liquidation value, end of period (in 000&#8217;s)</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="cef:SeniorSecuritiesAmt" contextRef="AsOf2025-03-31_custom_SeriesBCumulativePreferredSharesMember" id="Fact000059" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">8,280</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="cef:SeniorSecuritiesAmt" contextRef="AsOf2024-09-30_custom_SeriesBCumulativePreferredSharesMember" id="Fact000060" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">8,280</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="cef:SeniorSecuritiesAmt" contextRef="AsOf2023-09-30_custom_SeriesBCumulativePreferredSharesMember" id="Fact000061" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">13,030</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="cef:SeniorSecuritiesAmt" contextRef="AsOf2022-09-30_custom_SeriesBCumulativePreferredSharesMember" id="Fact000062" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">25,030</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0063">&#8212;</span></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0064">&#8212;</span></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr id="xdx_40C_ecef--OutstandingSecurityNotHeldShares_pn3n3_uShares_hus-gaap--StatementClassOfStockAxis__custom--SeriesBCumulativePreferredSharesMember_zvh90GB0b6N7" style="vertical-align: bottom">
    <td style="text-align: left; padding-left: 0.125in"><span style="font-size: 8pt">Total shares outstanding (in 000&#8217;s)</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="cef:OutstandingSecurityNotHeldShares" contextRef="From2024-10-012025-03-31_custom_SeriesBCumulativePreferredSharesMember" id="Fact000066" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="Shares">828</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0071">&#8212;</span></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr id="xdx_402_eus-gaap--PreferredStockLiquidationPreference_iE_pid_uUSDPShares_hus-gaap--StatementClassOfStockAxis__custom--SeriesBCumulativePreferredSharesMember_zrDrqElLe7tl" style="vertical-align: bottom">
    <td style="padding-left: 0.125in"><span style="font-size: 8pt">Liquidation preference per share</span></td><td><span style="font-size: 8pt">&#160;</span></td>
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    <td style="text-align: left"><span style="font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="us-gaap:PreferredStockLiquidationPreference" contextRef="AsOf2024-09-30_custom_SeriesBCumulativePreferredSharesMember" id="Fact000074" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">10.00</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="us-gaap:PreferredStockLiquidationPreference" contextRef="AsOf2023-09-30_custom_SeriesBCumulativePreferredSharesMember" id="Fact000075" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">10.00</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="us-gaap:PreferredStockLiquidationPreference" contextRef="AsOf2022-09-30_custom_SeriesBCumulativePreferredSharesMember" id="Fact000076" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">10.00</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0077">&#8212;</span></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0078">&#8212;</span></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr id="xdx_40B_ecef--SeniorSecuritiesAverageMarketValuePerUnit_uUSDPShares_hus-gaap--StatementClassOfStockAxis__custom--SeriesBCumulativePreferredSharesMember_zfUmWofKfdi" style="vertical-align: bottom">
    <td style="padding-left: 0.125in"><span style="font-size: 8pt">Average market value <sup id="xdx_F46_zZaZdBDCKOK2">(f)(h)</sup></span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="cef:SeniorSecuritiesAverageMarketValuePerUnit" contextRef="From2024-10-012025-03-31_custom_SeriesBCumulativePreferredSharesMember" id="Fact000080" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">10.00</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="cef:SeniorSecuritiesAverageMarketValuePerUnit" contextRef="From2023-10-012024-09-30_custom_SeriesBCumulativePreferredSharesMember" id="Fact000081" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">10.00</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="cef:SeniorSecuritiesAverageMarketValuePerUnit" contextRef="From2022-10-012023-09-30_custom_SeriesBCumulativePreferredSharesMember" id="Fact000082" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">10.00</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="cef:SeniorSecuritiesAverageMarketValuePerUnit" contextRef="From2021-10-012022-09-30_custom_SeriesBCumulativePreferredSharesMember" id="Fact000083" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">10.00</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0084">&#8212;</span></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0085">&#8212;</span></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr id="xdx_40E_ecef--SeniorSecuritiesCvgPerUnit_iE_uUSDPShares_hus-gaap--StatementClassOfStockAxis__custom--SeriesBCumulativePreferredSharesMember_z2sxbARKl61e" style="vertical-align: bottom">
    <td style="padding-left: 0.125in"><span style="font-size: 8pt">Asset coverage per share <sup id="xdx_F40_z8sZOa0sDeHg">(g)</sup></span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="cef:SeniorSecuritiesCvgPerUnit" contextRef="AsOf2025-03-31_custom_SeriesBCumulativePreferredSharesMember" id="Fact000087" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">49.12</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="cef:SeniorSecuritiesCvgPerUnit" contextRef="AsOf2024-09-30_custom_SeriesBCumulativePreferredSharesMember" id="Fact000088" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">48.37</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="cef:SeniorSecuritiesCvgPerUnit" contextRef="AsOf2023-09-30_custom_SeriesBCumulativePreferredSharesMember" id="Fact000089" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">39.33</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="cef:SeniorSecuritiesCvgPerUnit" contextRef="AsOf2022-09-30_custom_SeriesBCumulativePreferredSharesMember" id="Fact000090" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">33.04</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0091">&#8212;</span></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0092">&#8212;</span></span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: left; padding-left: 0.125in"><span style="font-size: 8pt">Asset Coverage (i)</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">491</span></td><td style="text-align: left"><span style="font-size: 8pt">%</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">484</span></td><td style="text-align: left"><span style="font-size: 8pt">%</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">393</span></td><td style="text-align: left"><span style="font-size: 8pt">%</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">330</span></td><td style="text-align: left"><span style="font-size: 8pt">%</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">756</span></td><td style="text-align: left"><span style="font-size: 8pt">%</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">679</span></td><td style="text-align: left"><span style="font-size: 8pt">%</span></td></tr>
</table>

<p style="margin-top: 0; margin-bottom: 0"><span style="font-size: 8pt">&#160;</span></p>

<p style="margin-top: 0; margin-bottom: 0"><span style="font-size: 8pt"></span></p>

<!-- Field: Rule-Page --><div style="text-align: left; margin-top: 3pt; margin-bottom: 3pt"><div style="border-top: Black 1pt solid; font-size: 1pt; width: 20%">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="margin-top: 0; margin-bottom: 0"><span style="font-size: 8pt"></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.8pt"/><td style="width: 19.2pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#8224;</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Based
                                         on net asset value per share, adjusted for reinvestment of distributions at net asset
                                         value on the ex-dividend date. Total return for a period of less than one year is not
                                         annualized.</span></td></tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.8pt"/><td style="width: 19.2pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#8224;&#8224;</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Based
                                         on market value per share, adjusted for reinvestment of distributions at prices obtained
                                         under the Fund&#8217;s dividend reinvestment plan. Total return for a period of less
                                         than one year is not annualized.</span></td></tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">*&#160;&#160;&#160;&#160;&#160;&#160;&#160;Based
on year to date book income. Amounts are subject to change and recharacterization at year end.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.8pt"/><td style="width: 19.2pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">(a)</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Calculated
                                         based on average common shares outstanding on the record dates throughout the periods.
                                         </span></td></tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.8pt"/><td style="width: 19.2pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">(b)</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Amount
                                         represents less than $0.005 per share. </span></td></tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.8pt"/><td style="width: 19.2pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">(c)</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Annualized.
                                         </span></td></tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.8pt"/><td style="width: 19.2pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">(d)</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">The
                                         Fund received credits from a designated broker who agreed to pay certain Fund operating
                                         expenses. For all periods presented, there was no material impact on the expense ratios.
                                         </span></td></tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.8pt"/><td style="width: 19.2pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">(e)</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Ratio
                                         of operating expenses to average net assets including liquidation value of preferred
                                         shares for the six months ended March 31, 2025 and the fiscal years ended September 30,
                                         2024, 2023, 2022, 2021, and 2020 would have been 0.97%, 1.11%, 1.02%, 0.95%, 0.88%, and
                                         1.03%, respectively. </span></td></tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.8pt"/><td style="width: 19.2pt"><span id="xdx_F0B_zgiDXM7IKUli" style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">(f)</span></td><td style="text-align: justify"><span id="xdx_F18_zeWiiV0Zwxs6" style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><ix:footnote id="Footnote000093" xml:lang="en-US">Based
                                         on weekly prices. </ix:footnote></span></td></tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.8pt"/><td style="width: 19.2pt"><span id="xdx_F0B_zX9dXkQNsim9" style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">(g)</span></td><td style="text-align: justify"><span id="xdx_F19_zUJ6GUGauETf" style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><ix:footnote id="Footnote000094" xml:lang="en-US">Asset
                                         coverage per share is calculated by combining all series of Preferred stock. </ix:footnote></span></td></tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.8pt"/><td style="width: 19.2pt"><span id="xdx_F07_ziWhsc0nkVui" style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">(h)</span></td><td style="text-align: justify"><span id="xdx_F18_zk5pgD6eMOm" style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><ix:footnote id="Footnote000095" xml:lang="en-US">The
                                         Series B Preferred is a private placement and is not listed on an exchange, nor does
                                         the Fund expect a secondary market to develop. The average market price shown is the
                                         $10 liquidation preference of the Series B Preferred. </ix:footnote></span></td></tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.8pt"/><td style="width: 19.2pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">(i)</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Asset
                                         coverage is calculated by combining all series of preferred stock. </span></td></tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">See
accompanying notes to financial statements.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></p>

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<p style="margin-top: 0; margin-bottom: 0"></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 12pt"><b>Ellsworth
Growth and Income Fund Ltd.</b>&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 12pt"><b>Notes
to Financial Statements (Unaudited)</b></span></p>

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<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #1D1D1B"><b>1.&#8194;
Organization</b></span><b><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #12110B">.</span></b><span style="font: 10pt Arial, Helvetica, Sans-Serif; color: #12110B">
The Ellsworth Growth and Income Fund Ltd. (the Fund) is organized as a Delaware statutory trust. The Fund is a diversified closed-end
management investment company registered under the Investment Company Act of 1940, as amended (the 1940 Act). The Fund commenced
investment operations on July 1, 1986.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Arial, Helvetica, Sans-Serif; color: #12110B">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
Fund&#8217;s primary investment objective is to provide income and the potential for capital appreciation, which objectives the
Fund considers to be relatively equal over the long term due to the nature of the securities in which it invests. The Fund invests
primarily in convertible and equity securities.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B; text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Gabelli
Funds, LLC (the Adviser), with its principal offices located at One Corporate Center, Rye, New York </span>10580-1422, serves
as investment adviser to the Fund. The Adviser makes investment decisions for the Fund and continuously reviews and
administers the Funds&#8217; investment program and manages the operations of the Fund under the general supervision of the
Company&#8217;s Board of Trustees (the Board).</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #1D1D1B"><b>2.
Significant Accounting Policies</b></span><b><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #12110B">. </span></b><span style="font: 10pt Arial, Helvetica, Sans-Serif; color: #12110B">As
an investment company, the Fund follows the investment company accounting and reporting guidance, which is part of U.S.
generally accepted accounting principles (GAAP) that may require the use of management estimates and assumptions in the
preparation of its financial statements. The Board has designated the Adviser as the valuation designee under Rule 2a-5.
Actual results could differ from those estimates. The following is a summary of significant accounting policies followed by
the Fund in the preparation of its financial statements.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #1D1D1B"><b><i>Security
Valuation. </i></b></span><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #12110B">Portfolio securities
listed or traded on a nationally recognized securities exchange or traded in the U.S. over-the-counter market for which market
quotations are readily available are valued at the last quoted sale price or a market&#8217;s official closing price as of the
close of business on the day the securities are being valued. If there were no sales that day, the security is valued at the average
of the closing bid and asked prices or, if there were no asked prices quoted on that day, then the security is valued at the closing
bid price on that day. If no bid or asked prices are quoted on such day, the security is valued at the most recently available
price or, if the Board so determines, by such other method as the Board shall determine in good faith to reflect its fair market
value. Portfolio securities traded on more than one national securities exchange or market are valued according to the broadest
and most representative market, as determined by the Adviser.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Portfolio
securities primarily traded on a foreign market are generally valued at the preceding closing values of such securities on the
relevant market, but may be fair valued pursuant to procedures established by the Board if market conditions change significantly
after the close of the foreign market, but prior to the close of business on the day the securities are being valued. Debt obligations
for which market quotations are readily available are valued at the average of the latest bid and asked prices. If there were
no asked prices quoted on such day, the securities are valued using the closing bid price, unless the Board determines such amount
does not reflect the security&#8217;s fair value, in which case these securities will be fair valued as determined by the Board.
Certain securities are valued principally using dealer quotations. Futures contracts are valued at the closing settlement price
of the exchange or board of trade on which the applicable contract is traded. OTC futures and options on futures for which market
quotations are readily available will be valued by quotations received from a pricing service or, if no quotations are available
from a pricing service, by quotations obtained from one or more dealers in the instrument in question by the Adviser.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Securities
and assets for which market quotations are not readily available are fair valued as determined by the Board. Fair valuation methodologies
and procedures may include, but are not limited to: analysis and review</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font: 10pt Arial, Helvetica, Sans-Serif"></span></p>

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<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 12pt"><b>Ellsworth
Growth and Income Fund Ltd.&#160;</b></span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 12pt"><b>Notes
to Financial Statements (Unaudited) (Continued)</b></span></p>

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<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font: 12pt Arial, Helvetica, Sans-Serif"><b></b></span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">of
available financial and non-financial information about the company; comparisons with the valuation and changes in valuation of
similar securities, including a comparison of foreign securities with the equivalent U.S. dollar value American Depositary Receipt
securities at the close of the U.S. exchange; and evaluation of any other information that could be indicative of the value of
the security.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
inputs and valuation techniques used to measure fair value of the Fund&#8217;s investments are summarized into three levels as
described in the hierarchy below:&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><tr style="vertical-align: top">
<td style="width: 18pt"/><td style="width: 14pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Level
                                         1 &#8212; unadjusted quoted prices in active markets for identical securities;</span></td></tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><tr style="vertical-align: top">
<td style="width: 18pt"/><td style="width: 14pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Level
                                         2 &#8212; other significant observable inputs (including quoted prices for similar securities,
                                         interest rates, prepayment speeds, credit risk, etc.); and</span></td></tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><tr style="vertical-align: top">
<td style="width: 18pt"/><td style="width: 14pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Level
                                         3 &#8212; significant unobservable inputs (including the Board&#8217;s determinations
                                         as to the fair value of investments).</span></td></tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">A&#160;&#160;
financial instrument&#8217;s level within the fair value hierarchy is based on the lowest level of any input both individually
and in the aggregate that is significant to the fair value measurement. The inputs or methodology used for valuing securities
are not necessarily an indication of the risk associated with investing in those securities. The summary of the Fund&#8217;s investments
in securities by inputs used to value the Fund&#8217;s investments as of March 31, 2025 is as follows:</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: #12110B 1pt solid; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: #12110B 1pt solid; text-align: center; padding-right: 15pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: #12110B 1pt solid; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: #12110B 1pt solid; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B"><b>Valuation
    Inputs</b></span></td>
    <td style="border-bottom: #12110B 1pt solid; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: #12110B 1pt solid; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: #12110B 1pt solid; text-align: center; padding-right: 15pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: center; padding-right: 15pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: center; padding-right: 15pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B"><b>Level
    2 Other</b></span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B"><b>Level
    3 Significant</b></span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: center; padding-right: 15pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B"><b>Level
    1</b></span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B"><b>Significant</b></span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B"><b>Unobservable</b></span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B"><b>Total
    Market Value</b></span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: #12110B 1pt solid; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B"><b>Quoted
    Prices</b></span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: #12110B 1pt solid; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B"><b>Observable
    Inputs</b></span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: #12110B 1pt solid; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B"><b>Inputs
    (a)</b></span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: #12110B 1pt solid; text-align: center"><span style="font: 8pt Arial, Helvetica, Sans-Serif; color: #12110B"><b>at 03/31/25</b></span></td></tr>
<tr style="vertical-align: bottom">
    <td style="width: 45%"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B"><b>INVESTMENTS
    IN SECURITIES:</b></span></td>
    <td style="width: 3%"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 10%; padding-right: 15pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 1%"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 3%"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 10%; padding-right: 15pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 1%"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 3%"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 10%; padding-right: 15pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 1%"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 3%"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 10%; padding-right: 15pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B"><b>ASSETS (Market Value):</b></span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="padding-right: 15pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="padding-right: 15pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="padding-right: 15pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="padding-right: 15pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B">Convertible Corporate Bonds (b)</span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right; padding-right: 15pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B">&#8212;</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B">$</span></td>
    <td style="text-align: right; padding-right: 15pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B">119,860,857</span></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B">$</span></td>
    <td style="text-align: right; padding-right: 15pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B">0</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B">$</span></td>
    <td style="text-align: right; padding-right: 15pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B">119,860,857</span></td></tr>
<tr style="vertical-align: bottom">
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B">Convertible Preferred Stocks (b)</span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right; padding-right: 15pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B">&#8212;</span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right; padding-right: 15pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B">&#8212;</span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right; padding-right: 15pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B">686,799</span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right; padding-right: 15pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B">686,799</span></td></tr>
<tr style="vertical-align: bottom">
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B">Mandatory Convertible Securities(b)</span></td>
    <td style="text-align: right"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B">$</span></td>
    <td style="text-align: right; padding-right: 15pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B">18,483,019</span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right; padding-right: 15pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B">&#8212;</span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right; padding-right: 15pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B">&#8212;</span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right; padding-right: 15pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B">18,483,019</span></td></tr>
<tr style="vertical-align: bottom">
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B">Common Stocks (b)</span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right; padding-right: 15pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B">24,799,091</span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right; padding-right: 15pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B">&#8212;</span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right; padding-right: 15pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B">0</span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: right; padding-right: 15pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B">24,799,091</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="border-bottom: #12110B 1pt solid"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B">U.S.
    Government Obligations</span></td>
    <td style="border-bottom: #12110B 1pt solid"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: #12110B 1pt solid; text-align: right; padding-right: 15pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B">&#8212;</span></td>
    <td style="border-bottom: #12110B 1pt solid"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: #12110B 1pt solid"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: #12110B 1pt solid; text-align: right; padding-right: 15pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B">13,955,032</span></td>
    <td style="border-bottom: #12110B 1pt solid"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: #12110B 1pt solid"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: #12110B 1pt solid; text-align: right; padding-right: 15pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B">&#8212;</span></td>
    <td style="border-bottom: #12110B 1pt solid"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: #12110B 1pt solid"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: #12110B 1pt solid; text-align: right; padding-right: 15pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B">13,955,032</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="border-bottom: #12110B 1pt solid"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B"><b>TOTAL
    INVESTMENTS IN SECURITIES &#8211; ASSETS</b></span></td>
    <td style="border-bottom: #12110B 1pt solid; text-align: right"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B">$</span></td>
    <td style="border-bottom: #12110B 1pt solid; text-align: right; padding-right: 15pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B">43,282,110</span></td>
    <td style="border-bottom: #12110B 1pt solid; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: #12110B 1pt solid; text-align: right"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B">$</span></td>
    <td style="border-bottom: #12110B 1pt solid; text-align: right; padding-right: 15pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B">133,815,889</span></td>
    <td style="border-bottom: #12110B 1pt solid; text-align: right">&#160;</td>
    <td style="border-bottom: #12110B 1pt solid; text-align: right"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B">$</span></td>
    <td style="border-bottom: #12110B 1pt solid; text-align: right; padding-right: 15pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B">686,799</span></td>
    <td style="border-bottom: #12110B 1pt solid; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: #12110B 1pt solid; text-align: right"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B">$</span></td>
    <td style="border-bottom: #12110B 1pt solid; text-align: right; padding-right: 15pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B">177,784,798</span></td></tr>
</table>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: Red"></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: Red"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: Red"><span style="font: 10pt Arial, Helvetica, Sans-Serif"></span></p>

<!-- Field: Rule-Page --><div style="text-align: left; margin-top: 3pt; margin-bottom: 3pt"><div style="border-top: Black 1pt solid; font-size: 1pt; width: 20%">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: Red"><span style="font: 10pt Arial, Helvetica, Sans-Serif"></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt; color: #12110B"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 14pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">(a)</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">The
                                         inputs for these securities are not readily available and are derived based on the judgment
                                         of the Adviser according to procedures approved by the Board.</span></td></tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt; color: #12110B"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 14pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">(b)</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Please
                                         refer to the Schedule of Investments for the industry classifications of these portfolio
                                         holdings.</span></td></tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #1D1D1B"><b><i>General.
</i></b></span><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #12110B">The Fund uses recognized
industry pricing services &#8211; approved by the Board and unaffiliated with the Adviser &#8211; to value most of its securities,
and uses broker quotes provided by market makers of securities not valued by these and other recognized pricing sources. Several
different pricing feeds are received to value domestic equity securities, international equity securities, preferred equity securities,
and fixed income securities. The data within these feeds are ultimately sourced from major stock exchanges and trading systems
where these securities trade. The prices supplied by external sources are checked by obtaining quotations or actual transaction
prices from market participants. If a price obtained from the pricing source is deemed unreliable, prices will be sought from
another pricing service or from a broker/dealer that trades that security or similar securities.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"></p>

<!-- Field: Page; Sequence: 2; Value: 12 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence --></p></div>
    <div style="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 12pt"><b>Ellsworth
Growth and Income Fund Ltd.&#160;</b></span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 12pt"><b>Notes
to Financial Statements (Unaudited) (Continued)</b></span></p>

<!-- Field: Rule-Page --><div style="text-align: left; margin-top: 3pt; margin-bottom: 3pt"><div style="border-top: Black 4pt solid; font-size: 1pt; width: 100%">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font: 12pt Arial, Helvetica, Sans-Serif"><b></b></span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: Red; text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><span style="color: #1D1D1B"><b><i>Fair
Valuation. </i></b></span><span style="color: #12110B">Fair valued securities may be common or preferred equities, warrants, options,
rights, or fixed income obligations. Where appropriate, Level 3 securities are those for which market quotations are not available,
such as securities not traded for several days, or for which current bids are not available, or which are restricted as to transfer.
When fair valuing a security, factors to consider include recent prices of comparable securities that are publicly traded, reliable
prices of securities not publicly traded, the use of valuation models, current analyst reports, valuing the income or cash flow
of the issuer, or cost if the preceding factors do not apply. A significant change in the unobservable inputs could result in
a lower or higher value in Level 3 securities. The circumstances of Level 3 securities are frequently monitored to determine if
fair valuation measures continue to apply.</span></span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
Adviser reports quarterly to the Board the results of the application of fair valuation policies and procedures. These may include
backtesting the prices realized in subsequent trades of these fair valued securities to fair values previously recognized.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #1D1D1B"><b><i>Investments
in other Investment Companies. </i></b></span><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #12110B">The
Fund may invest, from time to time, in shares of other investment companies (or entities that would be considered investment
companies but are excluded from the definition pursuant to certain exceptions under the 1940 Act) (the Acquired Funds) in
accordance with the 1940 </span>Act and related rules. Shareholders in the Fund would bear the pro rata portion of the
periodic expenses of the Acquired Funds in addition to the Fund&#8217;s expenses. During the six months ended March 31, 2025,
the Fund did not incur periodic expenses charged by Acquired Funds.</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #12110B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #1D1D1B"><b><i>Foreign
Currency Translations. </i></b></span><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #12110B">The
books and records of the Fund are maintained in U.S. dollars. Foreign currencies, investments, and other assets and liabilities
are translated into U.S. dollars at current exchange rates. Purchases and sales of investment securities, income, and expenses
are translated at the exchange rate prevailing on the respective dates of such transactions. Unrealized gains and losses that
result from changes in foreign exchange rates and/or changes in market prices of securities have been included in unrealized appreciation/depreciation
on investments and foreign currency translations. Net realized foreign currency gains and losses resulting from changes in exchange
rates include foreign currency gains and losses between trade date and settlement date on investment securities transactions,
foreign currency transactions, and the difference between the amounts of interest and dividends recorded on the books of the Fund
and the amounts actually received. The portion of foreign currency gains and losses related to fluctuation in exchange rates between
the initial purchase trade date and subsequent sale trade date is included in realized gain/(loss) on investments.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #1D1D1B"><b><i>Foreign
Securities. </i></b></span><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #12110B">The Fund may
directly purchase securities of foreign issuers. Investing in securities of foreign issuers involves special risks not typically
associated with investing in securities of U.S. issuers. The risks include possible revaluation of currencies, the inability to
repatriate funds, less complete financial information about companies, and possible future adverse political and economic developments.
Moreover, securities of many foreign issuers and their markets may be less liquid and their prices more volatile than securities
of comparable U.S. issuers.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #1D1D1B"><b><i>Foreign
Taxes. </i></b></span><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #12110B">The Fund may be
subject to foreign taxes on income, gains on investments, or currency repatriation, a portion of which may be recoverable. The
Fund will accrue such taxes and recoveries as applicable, based upon its current interpretation of tax rules and regulations that
exist in the markets in which it invests.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #1D1D1B"><b><i>Restricted
Securities. </i></b></span><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #12110B">The Fund may
invest up to 20% of its net assets in securities for which the markets are restricted. Restricted securities include securities
whose disposition is subject to substantial legal or contractual</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"></p>

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<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 12pt"><b>Ellsworth
Growth and Income Fund Ltd.</b>&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 12pt"><b>Notes
to Financial Statements (Unaudited) (Continued)</b>&#160;</span><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

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<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font: 10pt Arial, Helvetica, Sans-Serif"></span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #12110B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">restrictions.
The sale of restricted securities often requires more time and results in higher brokerage charges or dealer discounts and other
selling expenses than the sale of securities eligible for trading on national securities exchanges or in the over-the-counter
markets. Restricted securities may sell at a price lower than similar securities that are not subject to restrictions on resale.
Securities freely saleable among qualified institutional investors under special rules adopted by the SEC may be treated as liquid
if they satisfy liquidity standards established by the Board. The continued liquidity of such securities is not as well assured
as that of publicly traded securities, and accordingly the Board will monitor their liquidity. For the restricted security held
as of March 31, 2025, please refer to the Schedule of Investments.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #12110B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><b><i>Securities
Transactions and Investment Income. </i></b>Securities transactions are accounted for on the trade date with realized
gain/(loss) on investments determined by using the identified cost method. Interest income </span>(including amortization of
premium and accretion of discount) is recorded on an accrual basis. Premiums and discounts on debt securities are amortized
using the effective yield to maturity method or amortized to earliest call date, if applicable. Dividend income is recorded
on the ex-dividend date, except for certain dividends from foreign securities that are recorded as soon after the ex-dividend
date as the Fund becomes aware of such dividends. For certain securities known as &#8221;contingent payment debt
instruments,&#8221; Federal tax regulations require the Fund to record non-cash, &#8220;contingent&#8221; interest income in
addition to interest income actually received.</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><b><i>Distributions
to Shareholders. </i></b>Distributions to common shareholders are recorded on the ex-dividend date. The characterization of distributions
to shareholders is based on income and capital gains as determined in accordance with federal income tax regulations, which may
differ from income and capital gains as determined under GAAP. These differences are primarily due to differing treatments of
income and gains on various investment securities and foreign currency transactions held by the Fund, timing differences, and
differing characterizations of distributions made by the Fund. Distributions from net investment income for federal income tax
purposes include net realized gains on foreign currency transactions. These book/tax differences are either temporary or permanent
in nature. To the extent these differences are permanent, adjustments are made to the appropriate capital accounts in the period
when the differences arise. These reclassifications have no impact on the NAV of the Fund.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Under
the Fund&#8217;s current common share distribution policy, the Fund declares and pays quarterly distributions from net investment
income, capital gains, and paid-in capital. The actual source of the distribution is determined after the end of the year. Pursuant
to this policy, distributions during the year may be made in excess of required distributions. To the extent such distributions
are made from current earnings and profits, they are considered ordinary income or long term capital gains. The Fund&#8217;s current
distribution policy may restrict the Fund&#8217;s ability to pass through to shareholders all of its net realized long term capital
gains as a Capital Gain Dividend and may cause such gains to be treated as ordinary income, subject to the maximum federal income
tax rate. Distributions sourced from paid-in capital should not be considered as dividend yield or the total return from an investment
in the Fund. The Board will continue to monitor the Fund&#8217;s distribution level, taking into consideration the Fund&#8217;s
NAV and the financial market environment. The Fund&#8217;s distribution policy is subject to modification by the Board at any
time.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Distributions
to shareholders of the Fund&#8217;s 5.250% Series A and 5.200% Series B Cumulative Preferred Shares (Preferred Shares) are recorded
on a daily basis and are determined as described in Note 6.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"></p>

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<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 12pt"><b>Ellsworth
Growth and Income Fund Ltd.</b></span><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 12pt"><b>Notes
to Financial Statements (Unaudited) (Continued)</b></span><b><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></b></p>

<!-- Field: Rule-Page --><div style="text-align: left; margin-top: 3pt; margin-bottom: 3pt"><div style="border-top: Black 4pt solid; font-size: 1pt; width: 100%">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><b><span style="font: 10pt Arial, Helvetica, Sans-Serif"></span></b></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
tax character of distributions paid during the fiscal year ended September 30, 2024 was as follows:</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
<tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="color: #12110B; font-weight: bold; padding-bottom: 1pt; text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; color: #12110B; font-weight: bold; text-align: center"><span style="font-size: 8pt">Common</span></td><td style="padding-bottom: 1pt; color: #12110B; font-weight: bold; text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="color: #12110B; font-weight: bold; padding-bottom: 1pt; text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; color: #12110B; font-weight: bold; text-align: center"><span style="font-size: 8pt">Preferred</span></td><td style="padding-bottom: 1pt; color: #12110B; font-weight: bold; text-align: center"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="color: #12110B; font-weight: bold; text-align: left"><span style="font-size: 8pt">Distributions paid from:</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="width: 50%; text-align: left"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B">Ordinary
    income (inclusive of short term capital gains)</span><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #1D1D1B">  </span></td><td style="width: 1%"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-size: 8pt">$</span></td><td style="width: 12%; text-align: right"><span style="font-size: 8pt">3,981,920</span></td><td style="width: 1%; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="width: 1%; color: #12110B"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; color: #12110B; text-align: left"><span style="font-size: 8pt">$</span></td><td style="width: 12%; color: #12110B; text-align: right"><span style="font-size: 8pt">1,184,953</span></td><td style="width: 1%; color: #12110B; text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; padding-bottom: 1pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B">Net
    long term capital gains</span><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #1D1D1B"></span></td><td style="color: #12110B; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; color: #12110B; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; color: #12110B; text-align: right"><span style="font-size: 8pt">3,159,423</span></td><td style="padding-bottom: 1pt; color: #12110B; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="color: #12110B; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; color: #12110B; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; color: #12110B; text-align: right"><span style="font-size: 8pt">940,191</span></td><td style="padding-bottom: 1pt; color: #12110B; text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: left; padding-bottom: 2.5pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B">Total
    distributions paid</span><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #1D1D1B"></span></td><td style="color: #12110B; padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: #000000 2.5pt double; color: #12110B; text-align: left"><span style="font-size: 8pt">$</span></td><td style="border-bottom: #000000 2.5pt double; color: #12110B; text-align: right"><span style="font-size: 8pt">7,141,343</span></td><td style="padding-bottom: 2.5pt; color: #12110B; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="color: #12110B; padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: #000000 2.5pt double; color: #12110B; text-align: left"><span style="font-size: 8pt">$</span></td><td style="border-bottom: #000000 2.5pt double; color: #12110B; text-align: right"><span style="font-size: 8pt">2,125,144</span></td><td style="padding-bottom: 2.5pt; color: #12110B; text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
</table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #1D1D1B"><b><i>Provision
for Income Taxes. </i></b></span><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #12110B">The
Fund intends to continue to qualify as a regulated investment company under Subchapter M of the Internal Revenue Code of 1986,
as amended (the Code). It is the policy of the Fund to comply with the requirements of the Code applicable to regulated investment
companies and to distribute substantially all of its net investment company taxable income and net capital gains. Therefore, no
provision for federal income taxes is required.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
following summarizes the tax cost of investments and the related net unrealized appreciation at March 31, 2025:</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Arial, Helvetica, Sans-Serif; margin-left: auto; width: 90%; border-collapse: collapse; margin-right: auto">
<tr style="vertical-align: bottom">
    <td style="width: 36%"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 14%; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 2%; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 14%; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B"><b>Gross</b></span></td>
    <td style="width: 3%; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 14%; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B"><b>Gross</b></span></td>
    <td style="width: 3%; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 14%"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B"><b>Unrealized</b></span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B"><b>Unrealized</b></span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B"><b>Net
    Unrealized</b></span></td></tr>
<tr style="vertical-align: bottom">
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: #12110B 1pt solid; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B"><b>Cost</b></span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: #12110B 1pt solid; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B"><b>Appreciation</b></span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: #12110B 1pt solid; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B"><b>Depreciation</b></span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: #12110B 1pt solid; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B"><b>Appreciation</b></span></td></tr>
<tr style="vertical-align: bottom">
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B">Investments</span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B">$163,910,410</span></td>
    <td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B">$25,348,103</span></td>
    <td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B">$(11,473,715)</span></td>
    <td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B">$13,874,388</span></td></tr>
</table>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
Fund is required to evaluate tax positions taken or expected to be taken in the course of preparing the Fund&#8217;s tax returns
to determine whether the tax positions are &#8220;more-likely-than-not&#8221; of being sustained by the applicable tax authority.
Income tax and related interest and penalties would be recognized by the Fund as tax expense in the Statement of Operations if
the tax positions were deemed not to meet the more-likely-than-not threshold. During the six months ended March 31, 2025, the
Fund did not incur any income tax, interest or penalties. As of March 31, 2025, the Adviser has reviewed the open tax years and
concluded that there was no tax impact to the Fund&#8217;s net assets or results of operations. The Fund&#8217;s current federal
and state tax returns for the prior three fiscal years remain open, subject to examination. On an ongoing basis, the Adviser will
monitor the Fund&#8217;s tax positions to determine if adjustments to this conclusion are necessary.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><b>3.
Investment Advisory Agreement. </b>The Fund has entered into an investment advisory agreement (the Advisory Agreement) with
the Adviser which provides that the Fund will pay the Adviser a fee, computed weekly and paid monthly, equal on an annual
basis to 0.80% of the first $100,000,000 of the Fund&#8217;s average weekly net assets including the liquidation value of
preferred shares and 0.55% of the Fund&#8217;s average weekly net assets including the liquidation value of preferred shares
in excess of $100,000,000. In accordance with the Advisory Agreement, the Adviser provides a continuous investment program
for the Fund&#8217;s portfolio and oversees the administration of all aspects of the Fund&#8217;s business and
affairs.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><b>4.&#8194;Portfolio Securities. </b>Purchases and sales of securities during the six months ended March 31, 2025, other than short term
securities and U.S. Government obligations, aggregated $67,926,888 and $79,354,883, respectively.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><b>5.&#8194;Transactions
with Affiliates and Other Arrangements. </b>During the six months ended March 31, 2025, the Fund received credits from a designated
broker who agreed to pay certain Fund operating expenses. The amount of such expenses paid through this directed brokerage arrangement
during this period was $1,730.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

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<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font: 10pt Arial, Helvetica, Sans-Serif"></span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 12pt"><b>Ellsworth
Growth and Income Fund Ltd.</b>&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 12pt"><b>Notes
to Financial Statements (Unaudited) (Continued)</b></span></p>

<!-- Field: Rule-Page --><div style="text-align: left; margin-top: 3pt; margin-bottom: 3pt"><div style="border-top: Black 4pt solid; font-size: 1pt; width: 100%">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
cost of calculating the Fund&#8217;s NAV per share is a Fund expense pursuant to the Advisory Agreement between the Fund and the
Adviser. Under the sub-administration agreement with Bank of New York Mellon, the fees paid include the cost of calculating the
Fund&#8217;s NAV. The Fund reimburses the Adviser for this service. During the six months ended March 31, 2025, the Fund accrued
$22,500 in accounting fees in the Statement of Operations.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">As
per the approval of the Board, the Fund compensates officers of the Fund, who are employed by the Fund and are not employed by
the Adviser (although the officers may receive incentive based variable compensation from affiliates of the Adviser). During the
six months ended March 31, 2025, the Fund accrued $42,105 in payroll expenses in the Statement of Operations.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
Fund pays retainer and per meeting fees to Trustees not affiliated with the Adviser, plus specified amounts to the Lead Trustee
and Audit Committee Chairman. Trustees are also reimbursed for out of pocket expenses incurred in attending meetings. Trustees
who are directors or employees of the Adviser or an affiliated company receive no compensation or expense reimbursement from the
Fund.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2024-10-01to2025-03-31" continuedAt="ConU000098-01" escape="true" id="Fact000098" name="cef:CapitalStockTableTextBlock"><p id="xdx_80F_ecef--CapitalStockTableTextBlock_dU_gL1CSTTB-ZJGQ_zyVxYlUXW4q4" style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><b>6.&#8194;
Capital. </b>The Fund is authorized to issue an unlimited number of common shares of beneficial interest (par value $0.01). The
Board has authorized the repurchase of the Fund&#8217;s common shares on the open market when the shares are trading at a discount
of 10% or more (or such other percentage as the Board may determine from time to time) from the NAV of the shares. During the
six months ended March 31, 2025 and the fiscal year ended September 30, 2024, the Fund repurchased and retired 26,604 and 174,742
of its common shares at investments of $254,817 and $1,461,130, respectively, at average discounts of approximately 11.48% and
13.83% from NAV.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Transactions
in shares of common shares of beneficial interest for the six months ended March 31, 2025 and the fiscal year ended September
30, 2024 were as follows:</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font: 10pt Arial, Helvetica, Sans-Serif"></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="color: #12110B; font-weight: bold; text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="6" style="color: #12110B; font-weight: bold; text-align: center"><span style="font-size: 8pt">Six Months Ended</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="3" style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="3" style="text-align: center"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="color: #12110B; font-weight: bold; text-align: center"><span style="font-size: 8pt">&#160;</span></td>
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    <td colspan="7" style="color: #12110B; font-weight: bold; text-align: center"><span style="font-size: 8pt">Year Ended</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="color: #12110B; font-weight: bold; padding-bottom: 1pt; text-align: center"><span style="font-size: 8pt">&#160;</span></td>
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    <td colspan="7" style="border-bottom: Black 1pt solid; color: #12110B; font-weight: bold; text-align: center"><span style="font-size: 8pt">September
    30, 2024</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-size: 8pt">&#160;</span></td><td style="color: #12110B; font-weight: bold; padding-bottom: 1pt; text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; color: #12110B; font-weight: bold; text-align: center"><span style="font-size: 8pt">Shares</span></td><td style="color: #12110B; font-weight: bold; padding-bottom: 1pt; text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; color: #12110B; font-weight: bold; text-align: center"><span style="font-size: 8pt">Amount</span></td><td style="color: #12110B; font-weight: bold; padding-bottom: 1pt; text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; color: #12110B; font-weight: bold; text-align: center"><span style="font-size: 8pt">Shares</span></td><td style="color: #12110B; font-weight: bold; padding-bottom: 1pt; text-align: center"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; color: #12110B; font-weight: bold; text-align: center"><span style="font-size: 8pt">Amount</span></td></tr>
<tr style="vertical-align: bottom">
    <td><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="3"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="3"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="3"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="width: 41%; text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B">Increase
    in net assets from common shares issued upon reinvestment of distributions</span><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #1D1D1B"></span></td><td style="width: 1%; color: #12110B"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 12%; color: #12110B; text-align: right"><span style="font-size: 8pt">62,041</span></td><td style="width: 1%; color: #12110B; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="width: 1%; color: #12110B"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; color: #12110B; text-align: left"><span style="font-size: 8pt">$</span></td><td style="width: 12%; color: #12110B; text-align: right"><span style="font-size: 8pt">607,379</span></td><td style="width: 1%; color: #12110B; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="width: 1%; color: #12110B"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; color: #12110B; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="width: 12%; color: #12110B; text-align: right"><span style="font-size: 8pt">67,446</span></td><td style="width: 1%; color: #12110B; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="width: 1%; color: #12110B"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; color: #12110B; text-align: left"><span style="font-size: 8pt">$</span></td><td style="width: 12%; color: #12110B; text-align: right"><span style="font-size: 8pt">545,637</span></td><td style="width: 1%; color: #12110B; text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="color: #12110B; text-align: left; padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in"><span style="font-size: 8pt">Decrease in net assets from
    repurchase of common shares</span></td><td style="color: #12110B; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; color: #12110B; text-align: right"><span style="font-size: 8pt">(26,604</span></td><td style="border-bottom: Black 1pt solid; color: #12110B; text-align: left"><span style="font-size: 8pt">)</span></td><td style="color: #12110B"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; color: #12110B; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; color: #12110B; text-align: right"><span style="font-size: 8pt">(254,817</span></td><td style="border-bottom: Black 1pt solid; color: #12110B; text-align: left"><span style="font-size: 8pt">)</span></td><td style="color: #12110B"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; color: #12110B; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; color: #12110B; text-align: right"><span style="font-size: 8pt">(174,742</span></td><td style="border-bottom: Black 1pt solid; color: #12110B; text-align: left"><span style="font-size: 8pt">)</span></td><td style="color: #12110B"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; color: #12110B; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; color: #12110B; text-align: right"><span style="font-size: 8pt">(1,461,130</span></td><td style="border-bottom: Black 1pt solid; color: #12110B; text-align: left"><span style="font-size: 8pt">)</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="color: #12110B; text-align: left; padding-bottom: 2.5pt; padding-left: 0.125in"><span style="font-size: 8pt">Net increase/(decrease)</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 8pt">35,437</span></td><td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 8pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 8pt">352,562</span></td><td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 8pt">(107,296</span></td><td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 8pt">)</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 8pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 8pt">(915,493</span></td><td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 8pt">)</span></td></tr>
</table>



<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font: 10pt Arial, Helvetica, Sans-Serif"></span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">As
of March 31, 2025, the Fund had an effective shelf registration, available through January 4, 2027, authorizing the issuance of
$100 million in common or preferred shares.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
liquidation value of the Series A Cumulative Preferred Shares (Series A Preferred) is $25 per share. The Series A Preferred
has an annual dividend rate of 5.250% and is callable at the Fund&#8217;s option. The Board has authorized the repurchase of the
Series A Preferred in the open market at prices less than the $25 liquidation value per share. During the six months ended
March 31, 2025 and the fiscal year ended September 30, 2024, the Fund repurchased and retired 1,500 and 45,004 Series A
Preferred, at investments of $35,580 and $1,035,839 at average discounts of approximately 5.20% and 7.93%, from its
liquidation value.</span></p>

</ix:nonNumeric><p id="xdx_817_zFrxJEg38xN4" style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"></p>

<!-- Field: Page; Sequence: 6; Value: 12 -->
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    <div style="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div>
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<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 12pt"><b>Ellsworth
Growth and Income Fund Ltd.</b></span><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 12pt"><b>Notes
to Financial Statements (Unaudited) (Continued)</b></span><b><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></b></p>

<!-- Field: Rule-Page --><div style="text-align: left; margin-top: 3pt; margin-bottom: 3pt"><div style="border-top: Black 4pt solid; font-size: 1pt; width: 100%">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><b><span style="font: 10pt Arial, Helvetica, Sans-Serif"></span></b></p>

<div id="xdx_C02_gL1CSTTB-ZJGQ_zva8NCWPAOgf"><ix:continuation id="ConU000098-01"><p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">On
July 1, 2022, the Fund issued 2,503,000 shares of Series B Cumulative Preferred Shares (Series B Preferred) receiving $24,887,500
million after the deduction of offering expenses of $124,517, and issued 120,000 shares of Series B Preferred on May 4, 2023,
receiving $1,190,000 after deducting offering expenses. The Series B Preferred shares have a liquidation value of $10 per share,
and were issued with an annual dividend rate of 4.40%. On June 27, 2024, 475,000 shares of Series B preferred were put back to
the Fund at their liquidation preference of $10 per share. On April 17, 2023, the Board approved an increase in the Series B annual
dividend rate to 5.20%. On June 26, 2023, 1,320,000 shares of Series B Preferred were put back to the Fund at their liquidation
preference of $10 per share. The Series B Preferred are callable at any time at the Fund&#8217;s option. Distributions are paid semiannually
at an annual rate of 5.20%. At March 31, 2025, 828,000 shares of Series B Preferred were outstanding and accrued dividends amounted
to $113,620.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2024-10-012025-03-31_custom_CumulativePreferredSharesMember" escape="true" id="Fact000100" name="cef:PreferredStockRestrictionsOtherTextBlock"><p id="xdx_84A_ecef--PreferredStockRestrictionsOtherTextBlock_hus-gaap--StatementClassOfStockAxis__custom--CumulativePreferredSharesMember_dU_zuW7oNsshvlb" style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
Fund&#8217;s Declaration of Trust, as amended, authorizes the issuance of an unlimited number of preferred shares, par value $0.01.
The Preferred Shares are senior to the common shares and result in the financial leveraging of the common shares. Such leveraging
tends to magnify both the risks and opportunities to common shareholders. Dividends on Preferred Shares are cumulative. The Fund
is required by the 1940 Act and by the Fund&#8217;s Statement of Preferences to meet certain asset coverage tests with respect
to the Preferred Shares. If the Fund fails to meet these requirements and does not correct such failure, the Fund may be required
to redeem, in part or in full, the Preferred Shares at their respective liquidation values plus an amount equal to the accumulated
and unpaid dividends whether or not declared on such shares in order to meet these requirements. Additionally, failure to meet
the foregoing asset coverage requirements could restrict the Fund&#8217;s ability to pay dividends to common shareholders and
could lead to sales of portfolio securities at inopportune times. The income received on the Fund&#8217;s assets may vary in a
manner unrelated to the fixed rates, which could have either a beneficial or detrimental impact on net investment income and gains
available to common shareholders.</span></p>

</ix:nonNumeric><p id="xdx_852_zoqpBjB7zWo7" style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2024-10-01to2025-03-31" escape="true" id="Fact000102" name="cef:OutstandingSecuritiesTableTextBlock"><p id="xdx_84E_ecef--OutstandingSecuritiesTableTextBlock_dU_zBm72BnaAlbi" style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
following table summarizes Cumulative Preferred Shares information:</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 95%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 21%"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td>
    <td style="width: 15%"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td>
    <td style="width: 9%"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td>
    <td style="width: 11%; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>Number
    of</b></span></td>
    <td style="width: 11%"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td>
    <td style="width: 13%"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td>
    <td style="width: 10%"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td>
    <td style="width: 10%"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>Shares</b></span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>Dividend</b></span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>Accrued</b></span></td></tr>
<tr style="vertical-align: bottom">
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>Outstanding
    at</b></span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>2025
    Dividend</b></span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>Rate
    at</b></span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>Dividends
    at</b></span></td></tr>
<tr style="vertical-align: bottom">
    <td style="border-bottom: #12110B 1pt solid"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>Series</b></span></td>
    <td style="border-bottom: #12110B 1pt solid; text-align: right"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>Issue
    Date</b></span></td>
    <td style="border-bottom: #12110B 1pt solid; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>Authorized</b></span></td>
    <td style="border-bottom: #12110B 1pt solid; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>3/31/2025</b></span></td>
    <td style="border-bottom: #12110B 1pt solid; text-align: right"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>Net
    Proceeds</b></span></td>
    <td style="border-bottom: #12110B 1pt solid; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>Rate
    Range</b></span></td>
    <td style="border-bottom: #12110B 1pt solid; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>3/31/2025</b></span></td>
    <td style="border-bottom: #12110B 1pt solid; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>3/31/2025</b></span></td></tr>
<tr style="vertical-align: bottom">
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><span id="xdx_90D_ecef--OutstandingSecurityTitleTextBlock_c20250331__20250331__us-gaap--StatementClassOfStockAxis__custom--SeriesACumulativePreferredSharesMember_zL5OVESg7BId"><ix:nonNumeric contextRef="From2025-03-312025-03-31_custom_SeriesACumulativePreferredSharesMember" escape="true" id="Fact000103" name="cef:OutstandingSecurityTitleTextBlock">A 5.250%</ix:nonNumeric></span></span></td>
    <td style="text-align: right"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B">September
    18, 2017</span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B">unlimited</span></td>
    <td style="text-align: right; padding-right: 10pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><span id="xdx_90B_ecef--OutstandingSecurityNotHeldShares_pid_uShares_c20250331__20250331__us-gaap--StatementClassOfStockAxis__custom--SeriesACumulativePreferredSharesMember_zxxx5oOphDdh"><ix:nonFraction name="cef:OutstandingSecurityNotHeldShares" contextRef="From2025-03-312025-03-31_custom_SeriesACumulativePreferredSharesMember" id="Fact000104" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,120,811</ix:nonFraction></span></span></td>
    <td style="text-align: right"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B">$28,855,381</span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B">Fixed
    Rate</span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B">5.250%</span></td>
    <td style="text-align: right"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B">$20,431</span></td></tr>
<tr style="vertical-align: bottom">
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><span id="xdx_904_ecef--OutstandingSecurityTitleTextBlock_c20250331__20250331__us-gaap--StatementClassOfStockAxis__custom--SeriesBCumulativePreferredSharesMember_zmhAVPgHiDd9"><ix:nonNumeric contextRef="From2025-03-312025-03-31_custom_SeriesBCumulativePreferredSharesMember" escape="true" id="Fact000105" name="cef:OutstandingSecurityTitleTextBlock">B 5.200%</ix:nonNumeric></span></span></td>
    <td style="text-align: right"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B">July
    1, 2022</span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B">unlimited</span></td>
    <td style="text-align: right; padding-right: 10pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><span id="xdx_90C_ecef--OutstandingSecurityNotHeldShares_pid_uShares_c20250331__20250331__us-gaap--StatementClassOfStockAxis__custom--SeriesBCumulativePreferredSharesMember_zMiZR3vzC9Me"><ix:nonFraction name="cef:OutstandingSecurityNotHeldShares" contextRef="From2025-03-312025-03-31_custom_SeriesBCumulativePreferredSharesMember" id="Fact000106" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">828,000</ix:nonFraction></span></span></td>
    <td style="text-align: right"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B">$24,887,500</span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B">Fixed
    Rate</span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B">5.200%</span></td>
    <td style="text-align: right"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B">$113,620</span></td></tr>
</table>
</ix:nonNumeric><p id="xdx_85B_zU4cE82SNd8g" style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B">&#160;</p>

<ix:nonNumeric contextRef="From2024-10-012025-03-31_custom_CumulativePreferredSharesMember" escape="true" id="Fact000108" name="cef:SecurityVotingRightsTextBlock"><p id="xdx_84A_ecef--SecurityVotingRightsTextBlock_hus-gaap--StatementClassOfStockAxis__custom--CumulativePreferredSharesMember_dU_zZEDq8KcUkL8" style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
holders of preferred shares generally are entitled to one vote per share held on each matter submitted to a vote of
shareholders of the Fund and will vote together with holders of common shares as a single class. The holders of Preferred
Shares voting together as a single class also have the right currently to elect two Trustees and, under certain
circumstances, are entitled to elect a majority of the Board. In addition, the affirmative vote of a majority of the votes
entitled to be cast by holders of all outstanding shares of the preferred shares, voting as a single class, will be required
to approve any plan of reorganization adversely affecting the preferred shares, and the approval of two-thirds of each class,
voting separately, of the Fund&#8217;s outstanding voting stock must approve the conversion of the Fund from a closed-end to
an open-end investment company. The approval of a majority (as defined in the 1940 Act) of the outstanding preferred shares
and a majority (as defined in the 1940 Act) of the Fund&#8217;s outstanding voting securities are required to approve certain
other actions, including changes in the Fund&#8217;s investment objectives or fundamental investment policies.</span></p></ix:nonNumeric></ix:continuation></div>

<p id="xdx_85A_z0YFo7RdwMAf" style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><b>7.&#8194;
Convertible Securities Concentration. </b>It is the Fund&#8217;s policy to invest at least 65% of its assets in convertible
securities. Although convertible securities do derive part of their value from that of the securities into which they are
convertible, they are not considered derivative financial instruments. However, the Fund&#8217;s</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;&#160;</span></p>


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    <div style="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div>
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<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 12pt"><b>Ellsworth
Growth and Income Fund Ltd.&#160;</b></span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 12pt"><b>Notes
to Financial Statements (Unaudited) (Continued)</b></span></p>

<!-- Field: Rule-Page --><div style="text-align: left; margin-top: 3pt; margin-bottom: 3pt"><div style="border-top: Black 4pt solid; font-size: 1pt; width: 100%">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font: 12pt Arial, Helvetica, Sans-Serif"><b></b></span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">mandatory
convertible securities include features which render them more sensitive to price changes of their underlying securities. Thus
they expose the Fund to greater downside risk than traditional convertible securities, but generally less than that of the underlying
common stock.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #1D1D1B"><b>8.
Indemnifications. </b></span><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #12110B">The Fund
enters into contracts that contain a variety of indemnifications. The Fund&#8217;s maximum exposure under these arrangements is
unknown. However, the Fund has not had prior claims or losses pursuant to these contracts. Management has reviewed the Fund&#8217;s
existing contracts and expects the risk of loss to be remote.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><b>9.&#8194;Segment
Reporting. </b>In this reporting period, the Fund adopted FASB Accounting Standards Update 2023-07, Segment Reporting (Topic
280) - Improvements to Reportable Segment Disclosures (ASU 2023-07). Adoption of the new standard impacted financial
statement disclosures only and did not affect the Fund&#8217;s financial position or results of operations. The Fund&#8217;s Principal
Executive Officer and Principal Financial Officer act as the Fund&#8217;s chief operating decision maker (CODM), as defined in
Topic 280, assessing performance and making decisions about resource allocation. The CODM has determined that the Fund has a
single operating segment based on the fact that the CODM monitors the operating results of the Fund as a whole and the Fund&#8217;s
long-term strategic asset allocation is guided by the Fund&#8217;s investment objective and principal investment strategies, and
executed by the Fund&#8217;s portfolio management team, comprised of investment professionals employed by the Adviser. The
financial information provided to and reviewed by the CODM is consistent with that presented in the Fund&#8217;s Schedule of
Investments, Statements of Operations and Changes in Net Assets and Financial Highlights.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #1D1D1B"><b>10.
Subsequent Events. </b></span><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #12110B">Management
has evaluated the impact on the Fund of all subsequent events occurring through the date the financial statements were issued
and has determined that there were no subsequent events requiring recognition or disclosure in the financial statements.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></p>

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    <div style="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 11pt"><b>Ellsworth
Growth and Income Fund Ltd.</b>&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 11pt"><b>Notes
to Financial Statements (Unaudited) (Continued)</b></span></p>

<!-- Field: Rule-Page --><div style="text-align: left; margin-top: 3pt; margin-bottom: 3pt"><div style="border-top: Black 4pt solid; font-size: 1pt; width: 100%">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font: 10pt Arial, Helvetica, Sans-Serif"><b></b></span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><b>Certifications</b></span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B; text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
Fund&#8217;s Chief Executive Officer has certified to the New York Stock Exchange (NYSE) that, as of May </span>20, 2025, he
was not aware of any violation by the Fund of applicable NYSE corporate governance listing standards. The Fund reports to the
SEC on Form N-CSR which contains certifications by the Fund&#8217;s principal executive officer and principal financial
officer that relate to the Fund&#8217;s disclosure in such reports and that are required by Rule 30a-2(a) under the 1940
Act.</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><b>Shareholder
Meeting &#8211; May 12, 2025 &#8211; Final Results</b></span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
Fund&#8217;s Annual Meeting of Shareholders was held on May 12, 2025. At that meeting common and preferred shareholders, voting
together as a single class, re-elected Elizabeth C. Bogan, James A. Dinsmore, and Anthonie C. van Ekris as Trustees of the Fund,
with 9,556,867 votes, 9,604,713 votes, and 9,598,353 votes cast in in favor of these Trustees, and 2,331,236 votes, 2,283,390
votes, and 2,289,751 votes withheld for these Trustees, respectively, and elected Colin J. Kilrain as a Trustee of the Fund, with
9,576,520 votes cast for this Trustee and 2,311,584 votes withheld for this Trustee.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Mario
J. Gabelli, Kinchen C. Bizzell, James P. Conn, Frank J. Fahrenkopf, Jr., Daniel D. Harding, Michael J. Melarkey, and Nicolas W.
Platt continue to serve in their capacities as Trustees of the Fund.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">We
thank you for your participation and appreciate your continued support.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font: 10pt Arial, Helvetica, Sans-Serif"></span></p>

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<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font: 10pt Arial, Helvetica, Sans-Serif">&#160;</span></p>
<div style="text-align: center">
<div style="border: BLACK 2px solid; padding-left: 2%; padding-right: 2%; width: 96%">
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font: 10pt Arial, Helvetica, Sans-Serif">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 12pt"><b>ELLSWORTH
GROWTH AND INCOME FUND LTD.</b>&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 12pt"><b>AND
YOUR PERSONAL PRIVACY</b></span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B; text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><b>Who
are we?</b></span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B; text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
Ellsworth Growth and Income Fund Ltd.is a closed-end management investment company registered with the Securities and Exchange
Commission under the Investment Company Act of 1940. We are managed by Gabelli Funds, LLC, which is affiliated with GAMCO Investors,
Inc., a publicly held company that has subsidiaries that provide investment advisory services for a variety of clients.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B; text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><b>What
kind of non-public information do we collect about you if you become a fund shareholder?</b></span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B; text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">When
you purchase shares of the Fund on the NYSE American, you have the option of registering directly with our transfer agent in order,
for example, to participate in our dividend reinvestment plan.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0 auto; color: #1D1D1B; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="margin-left: auto; width: 0.25in; text-align: left; margin-right: auto"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#9679;</span></td><td style="margin-left: auto; text-align: justify; margin-right: auto"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><i>Information
you give us on your application form. </i>This could include your name, address, telephone number, social security number, bank
account number, and other information.</span></td>
</tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0 auto; color: #1D1D1B; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="margin-left: auto; width: 0.25in; text-align: left; margin-right: auto"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#9679;</span></td><td style="margin-left: auto; text-align: justify; margin-right: auto"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><i>Information
about your transactions with us. </i>This would include information about the shares that you buy or sell; it may also include
information about whether you sell or exercise rights that we have issued from time to time. If we hire someone else to provide
services &#8212; like a transfer agent &#8212; we will also have information about the transactions that you conduct through them.</span></td>
</tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B; text-align: left"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><b>What
information do we disclose and to whom do we disclose it?</b></span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">We
do not disclose any non-public personal information about our customers or former customers to anyone other than our affiliates,
our service providers who need to know such information, and as otherwise permitted by law. If you want to find out what the law
permits, you can read the privacy rules adopted by the Securities and Exchange Commission. They are in volume 17 of the Code of
Federal Regulations, Part 248. The Commission often posts information about its regulations on its website, www.sec.gov.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B; text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><b>What
do we do to protect your personal information?</b></span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B; text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">We
restrict access to non-public personal information about you to the people who need to know that information in order to provide
services to you or the fund and to ensure that we are complying with the laws governing the securities business. We maintain physical,
electronic, and procedural safeguards to keep your personal information confidential.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

</div>
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<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font: 10pt Arial, Helvetica, Sans-Serif">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 11pt"><b>Ellsworth
Growth and Income Fund Ltd.&#160;</b></span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 11pt"><b>One
Corporate Center</b>&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 11pt"><b>Rye,
NY 10580-1422</b></span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 11pt"><b>(Y)our
Portfolio Manager Biography</b></span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt; color: #1D1D1B"><b>James
A. Dinsmore, CFA</b></span><b><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt; color: #12110B">,</span></b><span style="font: 9pt Arial, Helvetica, Sans-Serif; color: #12110B">
joined Gabelli Funds, LLC in 2015. He currently serves as a portfolio manager of Gabelli Funds, LLC and manages several funds
within the Fund Complex. Mr. Dinsmore received a BA in Economics from Cornell University and an MBA degree from Rutgers University.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

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<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Arial, Helvetica, Sans-Serif">&#160;</span></p>

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<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Arial, Helvetica, Sans-Serif">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Arial, Helvetica, Sans-Serif">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Arial, Helvetica, Sans-Serif">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Arial, Helvetica, Sans-Serif">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Arial, Helvetica, Sans-Serif">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Arial, Helvetica, Sans-Serif">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Arial, Helvetica, Sans-Serif">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Arial, Helvetica, Sans-Serif">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Arial, Helvetica, Sans-Serif">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Arial, Helvetica, Sans-Serif">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Arial, Helvetica, Sans-Serif">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Arial, Helvetica, Sans-Serif">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Arial, Helvetica, Sans-Serif">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Arial, Helvetica, Sans-Serif">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Arial, Helvetica, Sans-Serif">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Arial, Helvetica, Sans-Serif">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Arial, Helvetica, Sans-Serif">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Arial, Helvetica, Sans-Serif">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Arial, Helvetica, Sans-Serif">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
net asset value per share appears in the Publicly Traded Funds column, under the heading &#8220;Specialized Equity Funds,&#8221;
in Monday&#8217;s The Wall Street Journal. It is also listed in Barron&#8217;s Mutual Funds/Closed End Funds section under the
heading &#8220;Convertible Securities Funds.&#8221;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
net asset value per share may be obtained each day by calling (914) 921-5070 or visiting www.gabelli.com.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
NASDAQ symbol for the net asset value is &#8220;XECFX.&#8221;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
    <td style="border: rgb(23,65,122) 1pt solid; padding: 3pt; width: 100%; text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt; color: #1D1D1B">Notice
    is hereby given in accordance with Section 23(c) of the Investment Company Act of 1940, as amended, that the Fund may from
    time to time purchase its common shares in the open market when the Fund&#8217;s shares are trading at a discount of 10% or
    more from the net asset value of the shares. The Fund may also, from time to time, purchase its preferred shares in the open
    market when the preferred shares are trading at a discount to the liquidation value.</span></td></tr>
</table>


<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="margin-top: 0; margin-bottom: 0"></p>

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<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="margin-top: 0; margin-bottom: 0; text-align: center"><img src="ecfncsrs002.jpg" alt=""/>&#160;</p>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></p>

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    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in">(b)</td><td>Not applicable.</td></tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><b>&#160;</b></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><b>Item 2. Code of Ethics.</b></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Not applicable.</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><b>Item 3. Audit Committee Financial Expert.</b></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Not applicable.</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><b>Item 4. Principal Accountant Fees and Services.</b></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Not applicable.</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><b>&#160;</b></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><b>Item 5. Audit Committee of Listed Registrants.</b></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 0.25in">(a)</td><td style="text-align: justify">Not applicable.</td></tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 0.25in">(b)</td><td style="text-align: justify">Not applicable.</td></tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><b>Item 6. Investments.</b></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 22.5pt"><span style="font-weight: normal">(a)</span></td><td style="text-align: justify"><span style="font-weight: normal">Schedule of Investments in securities of unaffiliated issuers as of
the close of the reporting period is included as part of the report to shareholders filed under Item 1(a) of this form.</span></td></tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 22.5pt">(b)</td><td style="text-align: justify">Not applicable.</td></tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><b>Item 7. Financial Statements and Financial
Highlights for Open-End Management Investment Companies.</b></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 27pt">(a)</td><td style="text-align: justify">Not applicable.</td></tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 4.5pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 27pt">(b)</td><td style="text-align: justify">Not applicable.</td></tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><b>Item 8. Changes in and Disagreements with Accountants
for Open-End Management Investment Companies.</b></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Not applicable.</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><b>Item 9. Proxy Disclosures for Open-End Management
Investment Companies.</b></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Not applicable.</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><b>Item 10. Remuneration Paid to Directors, Officers,
and Others of Open-End Management Investment Companies. </b></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Not applicable.</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></p>

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<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><b>Item 11. Statement Regarding Basis for Approval
of Investment Advisory Contract.</b></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">At its meeting on February 13, 2024, the Board
of Trustees (Board) of the Fund approved the continuation of the investment advisory agreement with the Adviser for the Fund on the basis
of the recommendation by the trustees who are not interested persons of the Fund (the Independent Board Members). The following paragraphs
summarize the material information and factors considered by the Independent Board Members as well as their conclusions relative to such
factors.</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><b>Nature, Extent, and Quality
of Services.</b> The Independent Board Members considered information regarding the portfolio managers, the depth of the analyst pool
available to the Adviser and the portfolio managers, the scope of supervisory, administrative, shareholder, and other services supervised
or provided by the Adviser, and the absence of significant service problems reported to the Board. The Independent Board Members noted
the experience, length of service, and reputation of the portfolio managers as well as the Independent Board Members&#8217; satisfaction
with the performance of the portfolio managers since the Adviser assumed control of the Fund in 2015.</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><b>Investment Performance.</b>
The Independent Board Members reviewed the performance of the Fund for the one-, three-, five-, and ten-year periods (as of December 31,
2024) against a peer group of 18 other convertible funds prepared by the Adviser (the &#8220;Adviser Peer Group&#8221;) and against a
peer group other closed-end funds constituting the Fund&#8217;s Lipper category (Closed-End Core, Convertible and Value Equity Funds)
(the &#8220;Lipper Peer Group&#8221;). The Independent Board Members noted that the Fund&#8217;s performance was in the first quartile
for the one- period, and in the third quartile for the three-, five-, and ten-year periods for the Adviser Peer Group, and in the first
quartile for the one-year period, in the third quartile for three-, five-year and ten-year periods for the Lipper Peer Group. The Independent
Board Members noted the Fund&#8217;s strong performance during the past year. The Independent Board Members then discussed the utility
of these comparisons, noting the inclusion of unlevered open-end funds in the applicable peer groups and the impact of the Fund&#8217;s
leveraged capital structure. The Independent Board Members noted that the Fund&#8217;s longer-term performance compared more favorably
to leveraged closed-end funds included in the Adviser Peer Group. The Independent Board Members discussed how this result was consistent
with their overall view of the high quality portfolio management services the Adviser provides to the Fund.</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></p>

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<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><b>Profitability.</b> The
Independent Board Members reviewed summary data regarding the profitability of the Fund to the Adviser both with an administrative overhead
charge and without such a charge and noted the Adviser&#8217;s estimated pre-tax operating margin attributable to the Fund in both scenarios.</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><b>Economies of Scale.</b>
The Independent Board Members discussed the major elements of the Adviser&#8217;s cost structure and the relationship of those elements
to potential economies of scale. The Independent Board Members noted that the Fund was a closed-end fund and unlikely to realize any economies
of scale potentially available through growth in the absence of additional offerings.</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><b>Sharing of Economies of
Scale.</b> The Independent Board Members noted that the Fund&#8217;s advisory fee contained a reduction for assets in excess of $100 million,
which would indicate a sharing even if economies of scale were not experienced at such a low asset level.</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><b>Service and Cost Comparisons.</b>
The Independent Board Members compared the expense ratios of the investment management fee, other expenses, and total expenses of the
Fund with similar expense ratios of the Adviser Peer Group and Lipper Peer Group. The Independent Board Members noted that the Adviser&#8217;s
management fee includes substantially all administrative services for the Fund as well as investment advisory services. The Independent
Board Members noted that within the Adviser Peer Group, the Fund&#8217;s investment management fee was lower than the Adviser Peer Group
average and total expense ratio was higher the Adviser Peer Group average. The Independent Board Members further noted that the Fund&#8217;s
investment management fee was above the Lipper Peer Group average and the Fund&#8217;s total expense ratio was above the Lipper Peer Group
average. The Independent Board Members also noted that the management fee structure was different from that in effect for most of the
Gabelli funds, in that it contains a reduction for assets in excess of $100 million and is lower than the management fees in effect for
most other Gabelli funds due to the retention of the Fund&#8217;s historical fee structure when the Adviser assumed the management of
the Fund in 2015.</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><b>Conclusions.</b> The Independent
Board Members concluded that the Fund enjoyed highly experienced portfolio management services and good ancillary services, and that the
Fund&#8217;s performance record has been acceptable since the Adviser assumed control of the Fund in 2015. The Independent Board Members
concluded that the profitability to the Adviser of managing the Fund was acceptable and that economies of scale were not a significant
factor in their thinking at this point. The Independent Board Members did not view the potential profitability of ancillary services as
material to their decision. On the basis of the foregoing and without assigning particular weight to any single conclusion, the Independent
Board Members determined to recommend continuation of the Advisory Agreement to the full Board.</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></p>

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    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Based on a consideration of
all these factors in their totality, the Board Members, including all of the Independent Board Members, determined that the Fund&#8217;s
advisory fee was appropriate in light of the quality of services provided and in light of the other factors described above that the Board
deemed relevant. Accordingly, the Board Members determined to approve the continuation of the Fund&#8217;s Advisory Agreement. The Board
Members based their decision on evaluations of all these factors as a whole and did not consider any one factor as all important or controlling.</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 40.5pt; text-indent: -40.5pt"><b>Item 12. Disclosure of Proxy Voting
Policies and Procedures for Closed-End Management Investment Companies.</b></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 40.5pt; text-indent: -40.5pt">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Not applicable.</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><b>&#160;</b></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><b>Item 13. Portfolio Managers of Closed-End Management Investment
Companies.</b></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">There has been no change, as of the date of this
filing, in any of the portfolio managers identified in response to paragraph (a)(1) of this Item in the registrant&#8217;s most recently
filed annual report on Form N-CSR.</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></p>

<!-- Field: Page; Sequence: 6 -->
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    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 40.5pt; text-indent: -40.5pt"><b>Item 14. Purchases of Equity Securities
by Closed-End Management Investment Company and Affiliated Purchasers.</b></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 40.5pt; text-indent: -40.5pt">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"><b>REGISTRANT PURCHASES OF EQUITY SECURITIES</b></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="padding-right: 5.4pt; text-align: center; padding-left: 5.4pt; width: 10%"><span style="font-size: 10pt"><b>Period </b></span></td>
    <td style="padding-right: 5.4pt; text-align: center; padding-left: 5.4pt; width: 20%"><span style="font-size: 10pt"><b>(a) Total Number of Shares (or Units) Purchased</b></span></td>
    <td style="padding-right: 5.4pt; text-align: center; padding-left: 5.4pt; width: 20%"><span style="font-size: 10pt"><b>(b) Average Price Paid per Share (or Unit)</b></span></td>
    <td style="padding-right: 5.4pt; text-align: center; padding-left: 5.4pt; width: 20%"><span style="font-size: 10pt"><b>(c) Total Number of Shares (or Units) Purchased as Part of Publicly Announced Plans or Programs</b></span></td>
    <td style="padding-right: 5.4pt; width: 30%; text-align: center; padding-left: 5.4pt"><span style="font-size: 10pt"><b>(d) Maximum Number (or Approximate Dollar Value) of Shares (or Units) that May Yet Be Purchased Under the Plans or Programs</b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: white">
    <td style="border: Black 1pt solid; vertical-align: middle; padding-right: 3pt; padding-left: 3pt; text-align: left"><span style="font-size: 10pt">Month #1<br/>
10/01/2024<br/>through<br/>10/31/2024</span></td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: middle; padding-right: 3pt; padding-left: 3pt; text-align: left"><span style="font-size: 10pt">Common &#8211; 1,500<br/>
<br/>
Preferred Series A &#8211; 1,500<br/>Preferred Series B &#8211; N/A</span></td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: middle; padding-right: 3pt; padding-left: 3pt; text-align: left"><span style="font-size: 10pt">Common &#8211; $8.95<br/>
<br/>
Preferred Series A &#8211; $23.70<br/>Preferred Series B &#8211; N/A</span></td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: middle; padding-right: 3pt; padding-left: 3pt; text-align: left">
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Common &#8211; 1,500<br/>
    <br/>
    Preferred Series A &#8211; 1,500</p>
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&#160;</p>
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Preferred Series B &#8211; N/A</p>
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&#160;</p></td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: middle; padding-right: 3pt; padding-left: 3pt; text-align: left">
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Common &#8211; 13,641,412 - 1,500 = 13,639,912<br/>
    <br/>
    Preferred Series A &#8211; 1,122,311 - 1,500 = 1,120,811</p>
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&#160;</p>
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Preferred Series B &#8211; 828,000</p>
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&#160;</p></td></tr>
  <tr style="vertical-align: bottom; background-color: white">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; vertical-align: middle; padding-right: 3pt; padding-left: 3pt; text-align: left"><span style="font-size: 10pt">Month #2<br/>
11/01/2024<br/>through<br/>11/30/2024</span></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: middle; padding-right: 3pt; padding-left: 3pt; text-align: left"><span style="font-size: 10pt">Common &#8211;1,300<br/>
<br/>
Preferred Series A &#8211; N/A<br/>Preferred Series B &#8211; N/A</span></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: middle; padding-right: 3pt; padding-left: 3pt; text-align: left"><span style="font-size: 10pt">Common &#8211; $9.48<br/>
<br/>
Preferred Series A &#8211; N/A<br/>Preferred Series B &#8211; N/A</span></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: middle; padding-right: 3pt; padding-left: 3pt; text-align: left">
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Common &#8211; 1,300<br/>
    <br/>
    Preferred Series A &#8211; N/A</p>
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&#160;</p>
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Preferred Series B &#8211; N/A</p>
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&#160;</p></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: middle; padding-right: 3pt; padding-left: 3pt; text-align: left">
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Common &#8211; 13,639,912 - 1,300 = 13,638,612<br/>
    <br/>
    Preferred Series A &#8211; 1,120,811</p>
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&#160;</p>
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Preferred Series B &#8211; 828,000</p>
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&#160;</p></td></tr>
  <tr style="vertical-align: bottom; background-color: white">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; vertical-align: middle; padding-right: 3pt; padding-left: 3pt; text-align: left"><span style="font-size: 10pt">Month #3<br/>
12/01/2024<br/>through<br/>12/31/2024</span></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: middle; padding-right: 3pt; padding-left: 3pt; text-align: left"><span style="font-size: 10pt">Common &#8211; N/A<br/>
<br/>
Preferred Series A &#8211; N/A<br/>Preferred Series B &#8211; N/A</span></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: middle; padding-right: 3pt; padding-left: 3pt; text-align: left"><span style="font-size: 10pt">Common &#8211; N/A<br/>
<br/>
Preferred Series A &#8211; N/A<br/>Preferred Series B &#8211; N/A</span></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: middle; padding-right: 3pt; padding-left: 3pt; text-align: left">
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Common &#8211; N/A<br/>
    <br/>
    Preferred Series A &#8211; N/A</p>
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&#160;</p>
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Preferred Series B &#8211; N/A</p>
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&#160;</p></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: middle; padding-right: 3pt; padding-left: 3pt; text-align: left">
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Common &#8211; 13,700,653<br/>
    <br/>
    Preferred Series A &#8211; 1,120,811</p>
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&#160;</p>
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Preferred Series B &#8211; 828,000</p>
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&#160;</p></td></tr>
  <tr style="vertical-align: bottom; background-color: white">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; vertical-align: middle; padding-right: 3pt; padding-left: 3pt; text-align: left"><span style="font-size: 10pt">Month #4<br/>
01/01/2025<br/>through<br/>01/31/2025</span></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: middle; padding-right: 3pt; padding-left: 3pt; text-align: left"><span style="font-size: 10pt">Common &#8211; N/A<br/>
<br/>
Preferred Series A &#8211; N/A<br/>Preferred Series B &#8211; N/A</span></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: middle; padding-right: 3pt; padding-left: 3pt; text-align: left"><span style="font-size: 10pt">Common &#8211; N/A<br/>
<br/>
Preferred Series A &#8211; N/A<br/>Preferred Series B &#8211; N/A</span></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: middle; padding-right: 3pt; padding-left: 3pt; text-align: left">
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Common &#8211;N/A<br/>
    <br/>
    Preferred Series A &#8211; N/A</p>
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&#160;</p>
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Preferred Series B &#8211; N/A</p>
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&#160;</p></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: middle; padding-right: 3pt; padding-left: 3pt; text-align: left">
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Common &#8211; 13,700,653<br/>
    <br/>
    Preferred Series A &#8211; 1,120,811</p>
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&#160;</p>
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Preferred Series B &#8211; 828,000</p>
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&#160;</p></td></tr>
  <tr style="vertical-align: bottom; background-color: white">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; vertical-align: middle; padding-right: 3pt; padding-left: 3pt; text-align: left"><span style="font-size: 10pt">Month #5<br/>
02/01/2025<br/>through<br/>02/29/2025</span></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: middle; padding-right: 3pt; padding-left: 3pt; text-align: left"><span style="font-size: 10pt">Common &#8211; 10,000<br/>
<br/>
Preferred Series A &#8211; N/A<br/>Preferred Series B &#8211; N/A</span></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: middle; padding-right: 3pt; padding-left: 3pt; text-align: left"><span style="font-size: 10pt">Common &#8211; $9.89<br/>
<br/>
Preferred Series A &#8211; N/A<br/>Preferred Series B &#8211; N/A</span></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: middle; padding-right: 3pt; padding-left: 3pt; text-align: left">
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Common &#8211; 10,000<br/>
    <br/>
    Preferred Series A &#8211; N/A</p>
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&#160;</p>
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Preferred Series B &#8211; N/A</p>
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&#160;</p></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: middle; padding-right: 3pt; padding-left: 3pt; text-align: left">
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&#160;</p>
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Common &#8211; 13,700,653 - 10,000 = 13,690,653<br/>
    <br/>
    Preferred Series A 1,120,811</p>
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&#160;</p>
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Preferred Series B &#8211; 828,000</p>
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&#160;</p></td></tr>
  <tr style="vertical-align: bottom; background-color: white">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; vertical-align: middle; padding-right: 3pt; padding-left: 3pt; text-align: left"><span style="font-size: 10pt">Month #6<br/>
03/01/2025<br/>through<br/>03/31/2025</span></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: middle; padding-right: 3pt; padding-left: 3pt; text-align: left"><span style="font-size: 10pt">Common &#8211;13,804<br/>
<br/>
Preferred Series A &#8211; N/A<br/>Preferred Series B &#8211; N/A</span></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: middle; padding-right: 3pt; padding-left: 3pt; text-align: left"><span style="font-size: 10pt">Common &#8211; $9.35<br/>
<br/>
Preferred Series A &#8211; N/A<br/>Preferred Series B &#8211; N/A</span></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: middle; padding-right: 3pt; padding-left: 3pt; text-align: left">
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Common &#8211; 13,804<br/>
    <br/>
    Preferred Series A &#8211; N/A</p>
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&#160;</p>
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Preferred Series B &#8211; N/A</p>
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&#160;</p></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: middle; padding-right: 3pt; padding-left: 3pt; text-align: left">
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Common &#8211; 13,690,653 - 13,804 = 13,676,849<br/>
    <br/>
    Preferred Series A &#8211; 1,120,811</p>
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&#160;</p>
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Preferred Series B &#8211; 828,000</p>
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&#160;</p></td></tr>
  <tr style="vertical-align: bottom; background-color: white">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; vertical-align: middle; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"><span style="font-size: 10pt">Total</span></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: middle; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"><span style="font-size: 10pt">Common &#8211;26,604<br/>
<br/>
Preferred Series A &#8211; 1,500<br/>Preferred Series B &#8211; N/A</span></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: middle; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"><span style="font-size: 10pt">Common &#8211; $9.49<br/>
<br/>
Preferred Series A &#8211; $23.70<br/>Preferred Series B &#8211; N/A</span></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: middle; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left">
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Common &#8211; 26,604<br/>
    <br/>
    Preferred Series A &#8211; 1,500</p>
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&#160;</p>
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Preferred Series B &#8211; N/A</p>
    <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&#160;</p></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: middle; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left">&#160;</td></tr>
  </table>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 0.5in">a.</td><td>The date each plan or program was announced &#8211; The notice of the potential repurchase of common and preferred shares occurs semiannually
in the Fund&#8217;s shareholder reports in accordance with Section 23(c) of the Investment Company Act of 1940, as amended.</td></tr></table>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="margin-top: 0; margin-bottom: 0"></p>

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    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 0.5in">b.</td><td>The dollar amount (or share or unit amount) approved &#8211; Any or all common shares outstanding may be repurchased when the Fund&#8217;s
common shares are trading at a discount of 10% or more from the net asset value of the shares. Any or all preferred shares outstanding
may be repurchased when the Fund&#8217;s preferred shares are trading at a discount to the liquidation value of $25.00.</td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 0.5in">c.</td><td>The expiration date (if any) of each plan or program<span style="background-color: white">&#160;&#8211; The Fund&#8217;s repurchase
plans are ongoing.</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 0.5in">d.</td><td>Each plan or program that has expired during the period covered by the table<span style="background-color: white">&#160;&#8211; The
Fund&#8217;s repurchase plans are ongoing.</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 0.5in">e.</td><td>Each plan or program the registrant has determined to terminate prior to expiration, or under which the registrant does not intend
to make further purchases. <span style="background-color: white">&#160;&#8211; The Fund&#8217;s repurchase plans are ongoing.</span></td></tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><b>&#160;</b></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><b>Item 15. Submission of Matters to a Vote of Security Holders.</b></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">There have been no material changes to the procedures
by which the shareholders may recommend nominees to the registrant&#8217;s Board of Directors, where those changes were implemented after
the registrant last provided disclosure in response to the requirements of Item 407(c)(2)(iv) of Regulation S-K (17 CFR 229.407) (as required
by Item 22(b)(15) of Schedule 14A (17 CFR 240.14a-101)), or this Item.</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><b>&#160;</b></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><b>Item 16. Controls and Procedures.</b></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in">(a)</td><td style="text-align: justify">The registrant&#8217;s principal executive and principal financial officers, or persons performing similar
functions, have concluded that the registrant&#8217;s disclosure controls and procedures (as defined in Rule 30a-3(c) under the Investment
Company Act of 1940, as amended (the &#8220;1940 Act&#8221;) (17 CFR 270.30a-3(c))) are effective, as of a date within 90 days of the
filing date of the report that includes the disclosure required by this paragraph, based on their evaluation of these controls and procedures
required by Rule 30a-3(b) under the 1940 Act (17 CFR 270.30a-3(b)) and Rules 13a-15(b) or 15d-15(b) under the Securities Exchange Act
of 1934, as amended (17 CFR 240.13a-15(b) or 240.15d-15(b)).</td></tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in">(b)</td><td style="text-align: justify">There were no changes in the registrant&#8217;s internal control over financial reporting (as defined
in Rule 30a-3(d) under the 1940 Act (17 CFR 270.30a-3(d))) that occurred during the period covered by this report that has materially
affected, or is reasonably likely to materially affect, the registrant&#8217;s internal control over financial reporting.</td></tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 45pt; text-indent: -45pt"><b>Item 17. Disclosure of Securities Lending
Activities for Closed-End Management Investment Companies.</b></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 45pt; text-indent: -45pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">(a)</td><td style="text-align: justify">If the registrant is a closed-end management investment company,
provide the following dollar amounts of income and fees/compensation related to the securities lending activities of the registrant during
its most recent fiscal year:</td>
</tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">(1) Gross income from securities lending
activities; $0</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"></p>

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    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">(2) All fees and/or compensation for
each of the following securities lending activities and related services: any share of revenue generated by the securities lending program
paid to the securities lending agent(s) (&#8220;revenue split&#8221;); fees paid for cash collateral management services (including fees
deducted from a pooled cash collateral reinvestment vehicle) that are not included in the revenue split; administrative fees that are
not included in the revenue split; fees for indemnification that are not included in the revenue split; rebates paid to borrowers; and
any other fees relating to the securities lending program that are not included in the revenue split, including a description of those
other fees; $0</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">(3) The aggregate fees/compensation
disclosed pursuant to paragraph (2); $0 and</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">(4) Net income from securities lending
activities (i.e., the dollar amount in paragraph (1) minus the dollar amount in paragraph (3)). $0</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">(b)</td><td style="text-align: justify">If the registrant is a closed-end management investment company,
describe the services provided to the registrant by the securities lending agent in the registrant&#8217;s most recent fiscal year. N/A</td>
</tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-indent: 0in"><b>Item 18. Recovery of Erroneously Awarded Compensation.</b></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-indent: 0in">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0pt"/><td style="width: 20pt; text-align: left">(a)</td><td style="text-align: justify">If at any time during or after the last completed fiscal year
the registrant was required to prepare an accounting restatement that required recovery of erroneously awarded compensation pursuant
to the registrant&#8217;s compensation recovery policy required by the listing standards adopted pursuant to 17 CFR 240.10D-1, or there
was an outstanding balance as of the end of the last completed fiscal year of erroneously awarded compensation to be recovered from the
application of the policy to a prior restatement, the registrant must provide the following information:</td>
</tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in">(1)</td><td style="text-align: justify">For each restatement:</td></tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"/><td style="width: 0.25in">(i)</td><td style="text-align: justify; padding-right: 0.25in">The date on which the registrant was required to prepare an accounting restatement;
N/A</td></tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 22.3pt 0pt 0; text-align: justify; text-indent: 1in">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"/><td style="width: 0.25in">(ii)</td><td style="text-align: justify; padding-right: 0.25in">The aggregate dollar amount of erroneously awarded compensation attributable to
such accounting restatement, including an analysis of how the amount was calculated; $0</td></tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 22.3pt 0pt 0; text-align: justify; text-indent: 1in">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left">(iii)</td><td style="text-align: justify">If the financial reporting measure defined in 17 CFR 10D-1(d) related to a stock price or total
                                                                                    shareholder return metric, the estimates that were used in determining the erroneously awarded compensation attributable to such
                                                                                    accounting restatement and an explanation of the methodology used for such estimates; N/A</td>
</tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 22.3pt 0pt 0.75in; text-align: justify; text-indent: -22.3pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"/><td style="width: 0.25in">(iv)</td><td style="text-align: justify; padding-right: 0.25in">The aggregate dollar amount of erroneously awarded compensation that remains outstanding
at the end of the last completed fiscal year; $0 and</td></tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 22.3pt 0pt 0; text-align: justify; text-indent: 1in">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"/><td style="width: 0.25in">(v)</td><td style="text-align: justify; padding-right: 0.25in">If the aggregate dollar amount of erroneously awarded compensation has not yet
been determined, disclose this fact, explain the reason(s) and disclose the information required in (ii) through (iv) in the next annual
report that the registrant files on this Form N-CSR; N/A</td></tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 23.05pt 0pt 19.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 23.05pt 0pt 19.45pt; text-align: justify"></p>

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    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div>
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<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 23.05pt 0pt 19.45pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">(2)</td><td style="text-align: justify">If recovery would be impracticable pursuant to 17 CFR 10D-1(b)(1)(iv),
for each named executive officer and for all other executive officers as a group, disclose the amount of recovery forgone and a brief
description of the reason the registrant decided in each case not to pursue recovery; $0 and</td>
</tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">(3)</td><td style="text-align: justify">For each named executive officer from whom, as of the end of the
last completed fiscal year, erroneously awarded compensation had been outstanding for 180 days or longer since the date the registrant
determined the amount the individual owed, disclose the dollar amount of outstanding erroneously awarded compensation due from each such
individual. $0</td>
</tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0pt"/><td style="width: 20pt; text-align: left">(b)</td><td style="text-align: justify">If at any time during or after its last completed fiscal year
the registrant was required to prepare an accounting restatement, and the registrant concluded that recovery of erroneously awarded compensation
was not required pursuant to the registrant&#8217;s compensation recovery policy required by the listing standards adopted pursuant to
17 CFR 240.10D-1, briefly explain why application of the recovery policy resulted in this conclusion. N/A</td>
</tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><b>Item 19. Exhibits.</b></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0"/><td style="width: 0.75in; text-align: left">(a)(1)</td><td style="text-align: justify">Not applicable.</td>
</tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 0.75in">(a)(2)</td><td>Not applicable.</td></tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.75in; text-align: justify; text-indent: -0.75in">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 0.75in">(a)(3)</td><td style="text-align: justify"><a href="ex99-cert.htm">Certifications pursuant to Rule 30a-2(a) under the 1940 Act and Section 302 of the Sarbanes-Oxley Act of 2002 are attached hereto.</a></td></tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 0.75in">(a)(4)</td><td style="text-align: justify">There were no written solicitations to purchase securities under Rule 23c-1 under the Act sent or given
during the period covered by the report by or on behalf of the Registrant to 10 or more persons.</td></tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.75in; text-align: justify; text-indent: -0.5in">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 0.75in">(a)(5)</td><td style="text-align: justify">There was no change in the Registrant&#8217;s independent public accountant during the period covered
by the report.</td></tr></table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.5in">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 0.75in">(b)</td><td style="text-align: justify"><a href="ex99-906cert.htm">Certifications pursuant to Rule 30a-2(b) under the 1940 Act and Section 906 of the Sarbanes- Oxley Act of 2002 are attached hereto.</a></td></tr></table>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>


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<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 2in; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><b>SIGNATURES</b></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 2in; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Pursuant to the requirements of the Securities
Exchange Act of 1934 and the Investment Company Act of 1940, the registrant has duly caused this report to be signed on its behalf by
the undersigned, thereunto duly authorized.</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: top; text-align: left">
  <td style="width: 10%">(Registrant)</td>
  <td style="border-bottom: Black 1pt solid; width: 50%">Ellsworth Growth and Income Fund Ltd.</td>
  <td style="width: 40%">&#160;</td></tr>
<tr style="vertical-align: top; text-align: left">
  <td>&#160;</td>
  <td>&#160;</td>
  <td>&#160;</td></tr>
<tr style="vertical-align: top; text-align: left">
  <td style="white-space: nowrap">By (Signature and Title)*&#160;</td>
  <td style="border-bottom: Black 1pt solid">/s/ James A. Dinsmore</td>
  <td>&#160;</td></tr>
<tr style="vertical-align: top; text-align: left">
  <td>&#160;</td>
  <td>James A. Dinsmore, Principal Executive Officer</td>
  <td>&#160;</td></tr>
<tr style="vertical-align: top; text-align: left">
  <td>&#160;</td>
  <td>&#160;</td>
  <td>&#160;</td></tr>
<tr style="vertical-align: top; text-align: left">
  <td>Date</td>
  <td style="border-bottom: Black 1pt solid">June 6, 2025</td>
  <td>&#160;</td></tr>
</table>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Pursuant to the requirements of the Securities
Exchange Act of 1934 and the Investment Company Act of 1940, this report has been signed below by the following persons on behalf of the
registrant and in the capacities and on the dates indicated.</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: top; text-align: left">
  <td style="width: 10%">By (Signature and Title)*&#160;</td>
  <td style="border-bottom: Black 1pt solid; width: 50%">/s/ James A. Dinsmore</td>
  <td style="width: 40%">&#160;</td></tr>
<tr style="vertical-align: top; text-align: left">
  <td>&#160;</td>
  <td>James A. Dinsmore, Principal Executive Officer</td>
  <td>&#160;</td></tr>
<tr style="vertical-align: top; text-align: left">
  <td>&#160;</td>
  <td>&#160;</td>
  <td>&#160;</td></tr>
<tr style="vertical-align: top; text-align: left">
  <td>Date</td>
  <td style="border-bottom: Black 1pt solid">June 6, 2025</td>
  <td>&#160;</td></tr>
<tr style="vertical-align: top; text-align: left">
  <td>&#160;</td>
  <td>&#160;</td>
  <td>&#160;</td></tr>
<tr style="vertical-align: top; text-align: left">
  <td style="white-space: nowrap">By (Signature and Title)*&#160;</td>
  <td style="border-bottom: Black 1pt solid">/s/ John C. Ball</td>
  <td>&#160;</td></tr>
<tr style="vertical-align: top; text-align: left">
  <td>&#160;</td>
  <td>John C. Ball, Principal Financial Officer and Treasurer</td>
  <td>&#160;</td></tr>
<tr style="vertical-align: top; text-align: left">
  <td>&#160;</td>
  <td>&#160;</td>
  <td>&#160;</td></tr>
<tr style="vertical-align: top; text-align: left">
  <td>Date</td>
  <td style="border-bottom: Black 1pt solid">June 6, 2025</td>
  <td>&#160;</td></tr>
</table>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><sup>&#160;</sup></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><sup>*</sup> Print the name and title of each signing officer under
his or her signature.</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><b>&#160;</b></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><b></b></p>

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<DOCUMENT>
<TYPE>EX-99.CERT
<SEQUENCE>2
<FILENAME>ex99-cert.htm
<DESCRIPTION>SECTION 302 CERTIFICATIONS
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Arial, Helvetica, Sans-Serif">

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

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: right"></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="border-top: Black 2pt solid; font-size: 1pt; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: left"><B><FONT STYLE="text-transform: none"><A HREF="ecf-ncsrs_033125.htm">Ellsworth Growth and Income Fund N-CSRS</A></FONT></B></P>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: right"><B><FONT STYLE="text-transform: none">Exhibit 99.CERT</FONT></B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"><B>Certification Pursuant to Rule 30a-2(a) under
the 1940 Act and Section 302 of the Sarbanes-Oxley Act</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">I, James A. Dinsmore, certify that:</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">1.</TD><TD STYLE="text-align: justify">I have reviewed this report on Form N-CSR of Ellsworth Growth and Income Fund Ltd.;</TD></TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">2.</TD><TD STYLE="text-align: justify">Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to
state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not
misleading with respect to the period covered by this report;</TD></TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">3.</TD><TD STYLE="text-align: justify">Based on my knowledge, the financial statements, and other financial information included in this report,
fairly present in all material respects the financial condition, results of operations, changes in net assets, and cash flows (if the
financial statements are required to include a statement of cash flows) of the registrant as of, and for, the periods presented in this
report;</TD></TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">4.</TD><TD STYLE="text-align: justify">The registrant&rsquo;s other certifying officer(s) and I are responsible for establishing and maintaining disclosure
controls and procedures (as defined in Rule 30a-3(c) under the Investment Company Act of 1940) and internal control over financial reporting
(as defined in Rule 30a-3(d) under the Investment Company Act of 1940) for the registrant and have:</TD></TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(a)</TD><TD STYLE="text-align: justify">Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to
be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries,
is made known to us by others within those entities, particularly during the period in which this report is being prepared;</TD></TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(b)</TD><TD STYLE="text-align: justify">Designed such internal control over financial reporting, or caused such internal control over financial
reporting to be designed under our supervision, 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;</TD></TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(c)</TD><TD STYLE="text-align: justify">Evaluated the effectiveness of the registrant&rsquo;s disclosure controls and procedures and presented in this
report our conclusions about the effectiveness of the disclosure controls and procedures, as of a date within 90 days prior to the filing
date of this report based on such evaluation; and</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(d)</TD><TD STYLE="text-align: justify">Disclosed in this report any change in the registrant&rsquo;s internal control over financial reporting that
occurred during the period covered by this report that has materially affected, or is reasonably likely to materially affect, the registrant&rsquo;s
internal control over financial reporting; and</TD></TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">5.</TD><TD STYLE="text-align: justify">The registrant&rsquo;s other certifying officer(s) and I have disclosed to the registrant&rsquo;s auditors and the
audit committee of the registrant&rsquo;s board of directors (or persons performing the equivalent functions):</TD></TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.75in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(a)</TD><TD STYLE="text-align: justify">All significant deficiencies and material weaknesses in the design or operation of internal control over
financial reporting which are reasonably likely to adversely affect the registrant&rsquo;s ability to record, process, summarize, and report
financial information; and</TD></TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.75in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(b)</TD><TD STYLE="text-align: justify">Any fraud, whether or not material, that involves management or other employees who have a significant
role in the registrant&rsquo;s internal control over financial reporting.</TD></TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; border-collapse: collapse; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="width: 5%">Date:</TD>
  <TD STYLE="border-bottom: Black 1pt solid; width: 35%">June 6, 2025</TD>
  <TD STYLE="width: 15%">&nbsp;</TD>
  <TD STYLE="border-bottom: Black 1pt solid; width: 35%">/s/ James A. Dinsmore</TD>
  <TD STYLE="width: 10%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD>James A. Dinsmore, Principal Executive Officer</TD>
  <TD>&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;&nbsp;</P>


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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"><B>Certification Pursuant to Rule 30a-2(a) under
the 1940 Act and Section 302 of the Sarbanes-Oxley Act</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">I, John C. Ball, certify that:</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">1.</TD><TD STYLE="text-align: justify">I have reviewed this report on Form N-CSR of Ellsworth Growth and Income Fund Ltd.;</TD></TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">2.</TD><TD STYLE="text-align: justify">Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to
state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not
misleading with respect to the period covered by this report;</TD></TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">3.</TD><TD STYLE="text-align: justify">Based on my knowledge, the financial statements, and other financial information included in this report,
fairly present in all material respects the financial condition, results of operations, changes in net assets, and cash flows (if the
financial statements are required to include a statement of cash flows) of the registrant as of, and for, the periods presented in this
report;</TD></TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">4.</TD><TD STYLE="text-align: justify">The registrant&rsquo;s other certifying officer(s) and I are responsible for establishing and maintaining disclosure
controls and procedures (as defined in Rule 30a-3(c) under the Investment Company Act of 1940) and internal control over financial reporting
(as defined in Rule 30a-3(d) under the Investment Company Act of 1940) for the registrant and have:</TD></TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(a)</TD><TD STYLE="text-align: justify">Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to
be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries,
is made known to us by others within those entities, particularly during the period in which this report is being prepared;</TD></TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(b)</TD><TD STYLE="text-align: justify">Designed such internal control over financial reporting, or caused such internal control over financial
reporting to be designed under our supervision, 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;</TD></TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(c)</TD><TD STYLE="text-align: justify">Evaluated the effectiveness of the registrant&rsquo;s disclosure controls and procedures and presented in this
report our conclusions about the effectiveness of the disclosure controls and procedures, as of a date within 90 days prior to the filing
date of this report based on such evaluation; and</TD></TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.75in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(d)</TD><TD STYLE="text-align: justify">Disclosed in this report any change in the registrant&rsquo;s internal control over financial reporting that
occurred during the period covered by this report that has materially affected, or is reasonably likely to materially affect, the registrant&rsquo;s
internal control over financial reporting; and</TD></TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">5.</TD><TD STYLE="text-align: justify">The registrant&rsquo;s other certifying officer(s) and I have disclosed to the registrant&rsquo;s auditors and the
audit committee of the registrant&rsquo;s board of directors (or persons performing the equivalent functions):</TD></TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.75in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(a)</TD><TD STYLE="text-align: justify">All significant deficiencies and material weaknesses in the design or operation of internal control over
financial reporting which are reasonably likely to adversely affect the registrant&rsquo;s ability to record, process, summarize, and report
financial information; and</TD></TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.75in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(b)</TD><TD STYLE="text-align: justify">Any fraud, whether or not material, that involves management or other employees who have a significant
role in the registrant&rsquo;s internal control over financial reporting.</TD></TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; border-collapse: collapse; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="width: 5%">Date:</TD>
  <TD STYLE="border-bottom: Black 1pt solid; width: 35%">June 6, 2025</TD>
  <TD STYLE="width: 15%">&nbsp;</TD>
  <TD STYLE="border-bottom: Black 1pt solid; width: 35%">/s/ John C. Ball</TD>
  <TD STYLE="width: 10%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD>John C. Ball, Principal Financial Officer and Treasurer</TD>
  <TD>&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>


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</BODY>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.906 CERT
<SEQUENCE>3
<FILENAME>ex99-906cert.htm
<DESCRIPTION>SECTION 906 CERTIFICATION
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Arial, Helvetica, Sans-Serif">

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: right"></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="border-top: Black 2pt solid; border-bottom: Black 1pt solid; font-size: 1pt">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: left"><B><A HREF="ecf-ncsrs_033125.htm">Ellsworth Growth and Income Fund N-CSRS</A></B></P>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: right"><FONT STYLE="text-transform: none"><B>Exhibit 99.906CERT</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"><B>Certification Pursuant to Rule 30a-2(b) under
the 1940 Act and Section 906 of the Sarbanes-Oxley Act</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">I, James A. Dinsmore, Principal Executive Officer
of Ellsworth Growth and Income Fund Ltd. (the &ldquo;Registrant&rdquo;), certify that:</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 63pt; text-align: justify; text-indent: -27pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 27pt">1.</TD><TD STYLE="text-align: justify">The Form N-CSR of the Registrant (the &ldquo;Report&rdquo;) fully complies with the requirements of Section
13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and</TD></TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 63pt; text-align: justify; text-indent: -27pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 27pt">2.</TD><TD STYLE="text-align: justify">The information contained in the Report fairly presents, in all material respects, the financial condition
and results of operations of the Registrant.</TD></TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; border-collapse: collapse; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="width: 5%">Date:</TD>
  <TD STYLE="border-bottom: Black 1pt solid; width: 35%">June 6, 2025</TD>
  <TD STYLE="width: 15%">&nbsp;</TD>
  <TD STYLE="border-bottom: Black 1pt solid; width: 35%">/s/ James A. Dinsmore</TD>
  <TD STYLE="width: 10%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD>James A. Dinsmore, Principal Executive Officer</TD>
  <TD>&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">I, John C. Ball, Principal Financial Officer and
Treasurer of Ellsworth Growth and Income Fund Ltd. (the &ldquo;Registrant&rdquo;), certify that:</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 63pt; text-align: justify; text-indent: -27pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 27pt">1.</TD><TD STYLE="text-align: justify">The Form N-CSR of the Registrant (the &ldquo;Report&rdquo;) fully complies with the requirements of Section
13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and</TD></TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 63pt; text-align: justify; text-indent: -27pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 27pt">2.</TD><TD STYLE="text-align: justify">The information contained in the Report fairly presents, in all material respects, the financial condition
and results of operations of the Registrant.</TD></TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; border-collapse: collapse; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="width: 5%">Date:</TD>
  <TD STYLE="border-bottom: Black 1pt solid; width: 35%">June 6, 2025</TD>
  <TD STYLE="width: 15%">&nbsp;</TD>
  <TD STYLE="border-bottom: Black 1pt solid; width: 35%">/s/ John C. Ball</TD>
  <TD STYLE="width: 10%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD>John C. Ball, Principal Financial Officer and Treasurer</TD>
  <TD>&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

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<span style="display: none;">v3.25.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>N-2 - USD ($)<br> $ / shares in Units, $ in Thousands</strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1">6 Months Ended</th>
<th class="th" colspan="5">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2025</div></th>
<th class="th"><div>Mar. 31, 2025</div></th>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
<th class="th"><div>Sep. 30, 2020</div></th>
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<tr class="re">
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<td class="text"><p id="xdx_80A_ecef--InvestmentObjectivesAndPracticesTextBlock_dU_zPFhaWIGAoxg" style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><b>Investment
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Fund&#8217;s primary investment objective is to provide income and the potential for capital appreciation, which objectives the
Fund considers to be relatively equal over the long term due to the nature of the securities in which it invests. The Fund invests
primarily in convertible and equity securities.</span></p>

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of 10% or more (or such other percentage as the Board may determine from time to time) from the NAV of the shares. During the
six months ended March 31, 2025 and the fiscal year ended September 30, 2024, the Fund repurchased and retired 26,604 and 174,742
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    <td style="width: 1%; color: #12110B; text-align: left"><span style="font-size: 8pt">$</span></td><td style="width: 12%; color: #12110B; text-align: right"><span style="font-size: 8pt">545,637</span></td><td style="width: 1%; color: #12110B; text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="color: #12110B; text-align: left; padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in"><span style="font-size: 8pt">Decrease in net assets from
    repurchase of common shares</span></td><td style="color: #12110B; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; color: #12110B; text-align: right"><span style="font-size: 8pt">(26,604</span></td><td style="border-bottom: Black 1pt solid; color: #12110B; text-align: left"><span style="font-size: 8pt">)</span></td><td style="color: #12110B"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; color: #12110B; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; color: #12110B; text-align: right"><span style="font-size: 8pt">(254,817</span></td><td style="border-bottom: Black 1pt solid; color: #12110B; text-align: left"><span style="font-size: 8pt">)</span></td><td style="color: #12110B"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; color: #12110B; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; color: #12110B; text-align: right"><span style="font-size: 8pt">(174,742</span></td><td style="border-bottom: Black 1pt solid; color: #12110B; text-align: left"><span style="font-size: 8pt">)</span></td><td style="color: #12110B"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; color: #12110B; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; color: #12110B; text-align: right"><span style="font-size: 8pt">(1,461,130</span></td><td style="border-bottom: Black 1pt solid; color: #12110B; text-align: left"><span style="font-size: 8pt">)</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="color: #12110B; text-align: left; padding-bottom: 2.5pt; padding-left: 0.125in"><span style="font-size: 8pt">Net increase/(decrease)</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 8pt">35,437</span></td><td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 8pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 8pt">352,562</span></td><td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 8pt">(107,296</span></td><td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 8pt">)</span></td><td><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 8pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 8pt">(915,493</span></td><td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 8pt">)</span></td></tr>
</table>



<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font: 10pt Arial, Helvetica, Sans-Serif"></span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">As
of March 31, 2025, the Fund had an effective shelf registration, available through January 4, 2027, authorizing the issuance of
$100 million in common or preferred shares.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
liquidation value of the Series A Cumulative Preferred Shares (Series A Preferred) is $25 per share. The Series A Preferred
has an annual dividend rate of 5.250% and is callable at the Fund&#8217;s option. The Board has authorized the repurchase of the
Series A Preferred in the open market at prices less than the $25 liquidation value per share. During the six months ended
March 31, 2025 and the fiscal year ended September 30, 2024, the Fund repurchased and retired 1,500 and 45,004 Series A
Preferred, at investments of $35,580 and $1,035,839 at average discounts of approximately 5.20% and 7.93%, from its
liquidation value.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">On
July 1, 2022, the Fund issued 2,503,000 shares of Series B Cumulative Preferred Shares (Series B Preferred) receiving $24,887,500
million after the deduction of offering expenses of $124,517, and issued 120,000 shares of Series B Preferred on May 4, 2023,
receiving $1,190,000 after deducting offering expenses. The Series B Preferred shares have a liquidation value of $10 per share,
and were issued with an annual dividend rate of 4.40%. On June 27, 2024, 475,000 shares of Series B preferred were put back to
the Fund at their liquidation preference of $10 per share. On April 17, 2023, the Board approved an increase in the Series B annual
dividend rate to 5.20%. On June 26, 2023, 1,320,000 shares of Series B Preferred were put back to the Fund at their liquidation
preference of $10 per share. The Series B Preferred are callable at any time at the Fund&#8217;s option. Distributions are paid semiannually
at an annual rate of 5.20%. At March 31, 2025, 828,000 shares of Series B Preferred were outstanding and accrued dividends amounted
to $113,620.</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p id="xdx_84A_ecef--PreferredStockRestrictionsOtherTextBlock_hus-gaap--StatementClassOfStockAxis__custom--CumulativePreferredSharesMember_dU_zuW7oNsshvlb" style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
Fund&#8217;s Declaration of Trust, as amended, authorizes the issuance of an unlimited number of preferred shares, par value $0.01.
The Preferred Shares are senior to the common shares and result in the financial leveraging of the common shares. Such leveraging
tends to magnify both the risks and opportunities to common shareholders. Dividends on Preferred Shares are cumulative. The Fund
is required by the 1940 Act and by the Fund&#8217;s Statement of Preferences to meet certain asset coverage tests with respect
to the Preferred Shares. If the Fund fails to meet these requirements and does not correct such failure, the Fund may be required
to redeem, in part or in full, the Preferred Shares at their respective liquidation values plus an amount equal to the accumulated
and unpaid dividends whether or not declared on such shares in order to meet these requirements. Additionally, failure to meet
the foregoing asset coverage requirements could restrict the Fund&#8217;s ability to pay dividends to common shareholders and
could lead to sales of portfolio securities at inopportune times. The income received on the Fund&#8217;s assets may vary in a
manner unrelated to the fixed rates, which could have either a beneficial or detrimental impact on net investment income and gains
available to common shareholders.</span></p>

<p id="xdx_852_zoqpBjB7zWo7" style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<p id="xdx_84E_ecef--OutstandingSecuritiesTableTextBlock_dU_zBm72BnaAlbi" style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
following table summarizes Cumulative Preferred Shares information:</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 95%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 21%"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td>
    <td style="width: 15%"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td>
    <td style="width: 9%"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td>
    <td style="width: 11%; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>Number
    of</b></span></td>
    <td style="width: 11%"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td>
    <td style="width: 13%"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td>
    <td style="width: 10%"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td>
    <td style="width: 10%"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>Shares</b></span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>Dividend</b></span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>Accrued</b></span></td></tr>
<tr style="vertical-align: bottom">
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>Outstanding
    at</b></span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>2025
    Dividend</b></span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>Rate
    at</b></span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>Dividends
    at</b></span></td></tr>
<tr style="vertical-align: bottom">
    <td style="border-bottom: #12110B 1pt solid"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>Series</b></span></td>
    <td style="border-bottom: #12110B 1pt solid; text-align: right"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>Issue
    Date</b></span></td>
    <td style="border-bottom: #12110B 1pt solid; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>Authorized</b></span></td>
    <td style="border-bottom: #12110B 1pt solid; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>3/31/2025</b></span></td>
    <td style="border-bottom: #12110B 1pt solid; text-align: right"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>Net
    Proceeds</b></span></td>
    <td style="border-bottom: #12110B 1pt solid; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>Rate
    Range</b></span></td>
    <td style="border-bottom: #12110B 1pt solid; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>3/31/2025</b></span></td>
    <td style="border-bottom: #12110B 1pt solid; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>3/31/2025</b></span></td></tr>
<tr style="vertical-align: bottom">
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><span id="xdx_90D_ecef--OutstandingSecurityTitleTextBlock_c20250331__20250331__us-gaap--StatementClassOfStockAxis__custom--SeriesACumulativePreferredSharesMember_zL5OVESg7BId">A 5.250%</span></span></td>
    <td style="text-align: right"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B">September
    18, 2017</span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B">unlimited</span></td>
    <td style="text-align: right; padding-right: 10pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><span id="xdx_90B_ecef--OutstandingSecurityNotHeldShares_pid_uShares_c20250331__20250331__us-gaap--StatementClassOfStockAxis__custom--SeriesACumulativePreferredSharesMember_zxxx5oOphDdh">1,120,811</span></span></td>
    <td style="text-align: right"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B">$28,855,381</span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B">Fixed
    Rate</span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B">5.250%</span></td>
    <td style="text-align: right"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B">$20,431</span></td></tr>
<tr style="vertical-align: bottom">
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><span id="xdx_904_ecef--OutstandingSecurityTitleTextBlock_c20250331__20250331__us-gaap--StatementClassOfStockAxis__custom--SeriesBCumulativePreferredSharesMember_zmhAVPgHiDd9">B 5.200%</span></span></td>
    <td style="text-align: right"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B">July
    1, 2022</span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B">unlimited</span></td>
    <td style="text-align: right; padding-right: 10pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><span id="xdx_90C_ecef--OutstandingSecurityNotHeldShares_pid_uShares_c20250331__20250331__us-gaap--StatementClassOfStockAxis__custom--SeriesBCumulativePreferredSharesMember_zMiZR3vzC9Me">828,000</span></span></td>
    <td style="text-align: right"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B">$24,887,500</span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B">Fixed
    Rate</span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B">5.200%</span></td>
    <td style="text-align: right"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B">$113,620</span></td></tr>
</table>
<p id="xdx_85B_zU4cE82SNd8g" style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B">&#160;</p>

<p id="xdx_84A_ecef--SecurityVotingRightsTextBlock_hus-gaap--StatementClassOfStockAxis__custom--CumulativePreferredSharesMember_dU_zZEDq8KcUkL8" style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
holders of preferred shares generally are entitled to one vote per share held on each matter submitted to a vote of
shareholders of the Fund and will vote together with holders of common shares as a single class. The holders of Preferred
Shares voting together as a single class also have the right currently to elect two Trustees and, under certain
circumstances, are entitled to elect a majority of the Board. In addition, the affirmative vote of a majority of the votes
entitled to be cast by holders of all outstanding shares of the preferred shares, voting as a single class, will be required
to approve any plan of reorganization adversely affecting the preferred shares, and the approval of two-thirds of each class,
voting separately, of the Fund&#8217;s outstanding voting stock must approve the conversion of the Fund from a closed-end to
an open-end investment company. The approval of a majority (as defined in the 1940 Act) of the outstanding preferred shares
and a majority (as defined in the 1940 Act) of the Fund&#8217;s outstanding voting securities are required to approve certain
other actions, including changes in the Fund&#8217;s investment objectives or fundamental investment policies.</span></p><span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cef_OutstandingSecuritiesTableTextBlock', window );">Outstanding Securities [Table Text Block]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"><p id="xdx_84E_ecef--OutstandingSecuritiesTableTextBlock_dU_zBm72BnaAlbi" style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
following table summarizes Cumulative Preferred Shares information:</span></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 95%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 21%"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td>
    <td style="width: 15%"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td>
    <td style="width: 9%"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td>
    <td style="width: 11%; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>Number
    of</b></span></td>
    <td style="width: 11%"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td>
    <td style="width: 13%"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td>
    <td style="width: 10%"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td>
    <td style="width: 10%"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>Shares</b></span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>Dividend</b></span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>Accrued</b></span></td></tr>
<tr style="vertical-align: bottom">
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>Outstanding
    at</b></span></td>
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>2025
    Dividend</b></span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>Rate
    at</b></span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>Dividends
    at</b></span></td></tr>
<tr style="vertical-align: bottom">
    <td style="border-bottom: #12110B 1pt solid"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>Series</b></span></td>
    <td style="border-bottom: #12110B 1pt solid; text-align: right"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>Issue
    Date</b></span></td>
    <td style="border-bottom: #12110B 1pt solid; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>Authorized</b></span></td>
    <td style="border-bottom: #12110B 1pt solid; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>3/31/2025</b></span></td>
    <td style="border-bottom: #12110B 1pt solid; text-align: right"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>Net
    Proceeds</b></span></td>
    <td style="border-bottom: #12110B 1pt solid; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>Rate
    Range</b></span></td>
    <td style="border-bottom: #12110B 1pt solid; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>3/31/2025</b></span></td>
    <td style="border-bottom: #12110B 1pt solid; text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><b>3/31/2025</b></span></td></tr>
<tr style="vertical-align: bottom">
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><span id="xdx_90D_ecef--OutstandingSecurityTitleTextBlock_c20250331__20250331__us-gaap--StatementClassOfStockAxis__custom--SeriesACumulativePreferredSharesMember_zL5OVESg7BId">A 5.250%</span></span></td>
    <td style="text-align: right"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B">September
    18, 2017</span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B">unlimited</span></td>
    <td style="text-align: right; padding-right: 10pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><span id="xdx_90B_ecef--OutstandingSecurityNotHeldShares_pid_uShares_c20250331__20250331__us-gaap--StatementClassOfStockAxis__custom--SeriesACumulativePreferredSharesMember_zxxx5oOphDdh">1,120,811</span></span></td>
    <td style="text-align: right"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B">$28,855,381</span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B">Fixed
    Rate</span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B">5.250%</span></td>
    <td style="text-align: right"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B">$20,431</span></td></tr>
<tr style="vertical-align: bottom">
    <td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><span id="xdx_904_ecef--OutstandingSecurityTitleTextBlock_c20250331__20250331__us-gaap--StatementClassOfStockAxis__custom--SeriesBCumulativePreferredSharesMember_zmhAVPgHiDd9">B 5.200%</span></span></td>
    <td style="text-align: right"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B">July
    1, 2022</span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B">unlimited</span></td>
    <td style="text-align: right; padding-right: 10pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"><span id="xdx_90C_ecef--OutstandingSecurityNotHeldShares_pid_uShares_c20250331__20250331__us-gaap--StatementClassOfStockAxis__custom--SeriesBCumulativePreferredSharesMember_zMiZR3vzC9Me">828,000</span></span></td>
    <td style="text-align: right"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B">$24,887,500</span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B">Fixed
    Rate</span></td>
    <td style="text-align: center"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B">5.200%</span></td>
    <td style="text-align: right"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B">$113,620</span></td></tr>
</table>
<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=ecf_CumulativePreferredSharesMember', window );">Cumulative Preferred Shares [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cef_CapitalStockLongTermDebtAndOtherSecuritiesAbstract', window );"><strong>Capital Stock, Long-Term Debt, and Other Securities [Abstract]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cef_SecurityVotingRightsTextBlock', window );">Security Voting Rights [Text Block]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"><p id="xdx_84A_ecef--SecurityVotingRightsTextBlock_hus-gaap--StatementClassOfStockAxis__custom--CumulativePreferredSharesMember_dU_zZEDq8KcUkL8" style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
holders of preferred shares generally are entitled to one vote per share held on each matter submitted to a vote of
shareholders of the Fund and will vote together with holders of common shares as a single class. The holders of Preferred
Shares voting together as a single class also have the right currently to elect two Trustees and, under certain
circumstances, are entitled to elect a majority of the Board. In addition, the affirmative vote of a majority of the votes
entitled to be cast by holders of all outstanding shares of the preferred shares, voting as a single class, will be required
to approve any plan of reorganization adversely affecting the preferred shares, and the approval of two-thirds of each class,
voting separately, of the Fund&#8217;s outstanding voting stock must approve the conversion of the Fund from a closed-end to
an open-end investment company. The approval of a majority (as defined in the 1940 Act) of the outstanding preferred shares
and a majority (as defined in the 1940 Act) of the Fund&#8217;s outstanding voting securities are required to approve certain
other actions, including changes in the Fund&#8217;s investment objectives or fundamental investment policies.</span></p><span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cef_PreferredStockRestrictionsOtherTextBlock', window );">Preferred Stock Restrictions, Other [Text Block]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"><p id="xdx_84A_ecef--PreferredStockRestrictionsOtherTextBlock_hus-gaap--StatementClassOfStockAxis__custom--CumulativePreferredSharesMember_dU_zuW7oNsshvlb" style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
Fund&#8217;s Declaration of Trust, as amended, authorizes the issuance of an unlimited number of preferred shares, par value $0.01.
The Preferred Shares are senior to the common shares and result in the financial leveraging of the common shares. Such leveraging
tends to magnify both the risks and opportunities to common shareholders. Dividends on Preferred Shares are cumulative. The Fund
is required by the 1940 Act and by the Fund&#8217;s Statement of Preferences to meet certain asset coverage tests with respect
to the Preferred Shares. If the Fund fails to meet these requirements and does not correct such failure, the Fund may be required
to redeem, in part or in full, the Preferred Shares at their respective liquidation values plus an amount equal to the accumulated
and unpaid dividends whether or not declared on such shares in order to meet these requirements. Additionally, failure to meet
the foregoing asset coverage requirements could restrict the Fund&#8217;s ability to pay dividends to common shareholders and
could lead to sales of portfolio securities at inopportune times. The income received on the Fund&#8217;s assets may vary in a
manner unrelated to the fixed rates, which could have either a beneficial or detrimental impact on net investment income and gains
available to common shareholders.</span></p>

<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cef_OutstandingSecurityNotHeldShares', window );">Outstanding Security, Not Held [Shares]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,948,811<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=us-gaap_CommonStockMember', window );">Common Stock [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cef_GeneralDescriptionOfRegistrantAbstract', window );"><strong>General Description of Registrant [Abstract]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetAssetValuePerShare', window );">NAV Per Share</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 10.38<span></span>
</td>
<td class="nump">$ 10.38<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cef_CapitalStockLongTermDebtAndOtherSecuritiesAbstract', window );"><strong>Capital Stock, Long-Term Debt, and Other Securities [Abstract]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cef_OutstandingSecurityNotHeldShares', window );">Outstanding Security, Not Held [Shares]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">13,676,849<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=ecf_SeriesACumulativePreferredSharesMember', window );">Series A Cumulative Preferred Shares [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cef_FinancialHighlightsAbstract', window );"><strong>Financial Highlights [Abstract]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cef_SeniorSecuritiesAmt', window );">Senior Securities Amount</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 28,020<span></span>
</td>
<td class="nump">$ 28,020<span></span>
</td>
<td class="nump">$ 28,058<span></span>
</td>
<td class="nump">$ 29,183<span></span>
</td>
<td class="nump">$ 29,961<span></span>
</td>
<td class="nump">$ 30,000<span></span>
</td>
<td class="nump">$ 30,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cef_SeniorSecuritiesCvgPerUnit', window );">Senior Securities Coverage per Unit</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">$ 122.81<span></span>
</td>
<td class="nump">$ 122.81<span></span>
</td>
<td class="nump">$ 120.93<span></span>
</td>
<td class="nump">$ 98.32<span></span>
</td>
<td class="nump">$ 82.61<span></span>
</td>
<td class="nump">$ 188.94<span></span>
</td>
<td class="nump">$ 169.66<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockLiquidationPreference', window );">Preferred Stock Liquidating Preference</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 25.00<span></span>
</td>
<td class="nump">25.00<span></span>
</td>
<td class="nump">25.00<span></span>
</td>
<td class="nump">25.00<span></span>
</td>
<td class="nump">25.00<span></span>
</td>
<td class="nump">25.00<span></span>
</td>
<td class="nump">25.00<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cef_SeniorSecuritiesAverageMarketValuePerUnit', window );">Senior Securities Average Market Value per Unit</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 22.85<span></span>
</td>
<td class="nump">$ 22.39<span></span>
</td>
<td class="nump">$ 23.04<span></span>
</td>
<td class="nump">$ 24.82<span></span>
</td>
<td class="nump">$ 26.10<span></span>
</td>
<td class="nump">$ 25.59<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cef_CapitalStockLongTermDebtAndOtherSecuritiesAbstract', window );"><strong>Capital Stock, Long-Term Debt, and Other Securities [Abstract]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cef_OutstandingSecurityTitleTextBlock', window );">Outstanding Security, Title [Text Block]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">A 5.250%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cef_OutstandingSecurityNotHeldShares', window );">Outstanding Security, Not Held [Shares]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,120,811<span></span>
</td>
<td class="nump">1,121,000<span></span>
</td>
<td class="nump">1,122,000<span></span>
</td>
<td class="nump">1,167,000<span></span>
</td>
<td class="nump">1,198,000<span></span>
</td>
<td class="nump">1,200,000<span></span>
</td>
<td class="nump">1,200,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=ecf_SeriesBCumulativePreferredSharesMember', window );">Series B Cumulative Preferred Shares [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cef_FinancialHighlightsAbstract', window );"><strong>Financial Highlights [Abstract]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cef_SeniorSecuritiesAmt', window );">Senior Securities Amount</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 8,280<span></span>
</td>
<td class="nump">$ 8,280<span></span>
</td>
<td class="nump">$ 8,280<span></span>
</td>
<td class="nump">$ 13,030<span></span>
</td>
<td class="nump">$ 25,030<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cef_SeniorSecuritiesCvgPerUnit', window );">Senior Securities Coverage per Unit</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">$ 49.12<span></span>
</td>
<td class="nump">$ 49.12<span></span>
</td>
<td class="nump">$ 48.37<span></span>
</td>
<td class="nump">$ 39.33<span></span>
</td>
<td class="nump">$ 33.04<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockLiquidationPreference', window );">Preferred Stock Liquidating Preference</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 10.00<span></span>
</td>
<td class="nump">10.00<span></span>
</td>
<td class="nump">10.00<span></span>
</td>
<td class="nump">10.00<span></span>
</td>
<td class="nump">10.00<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cef_SeniorSecuritiesAverageMarketValuePerUnit', window );">Senior Securities Average Market Value per Unit</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2],[3]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 10.00<span></span>
</td>
<td class="nump">$ 10.00<span></span>
</td>
<td class="nump">$ 10.00<span></span>
</td>
<td class="nump">$ 10.00<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cef_CapitalStockLongTermDebtAndOtherSecuritiesAbstract', window );"><strong>Capital Stock, Long-Term Debt, and Other Securities [Abstract]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cef_OutstandingSecurityTitleTextBlock', window );">Outstanding Security, Title [Text Block]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">B 5.200%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cef_OutstandingSecurityNotHeldShares', window );">Outstanding Security, Not Held [Shares]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">828,000<span></span>
</td>
<td class="nump">828,000<span></span>
</td>
<td class="nump">828,000<span></span>
</td>
<td class="nump">1,303,000<span></span>
</td>
<td class="nump">2,503,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr><td colspan="8"></td></tr>
<tr><td colspan="8"><table class="outerFootnotes" width="100%">
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Asset
                                         coverage per share is calculated by combining all series of Preferred stock.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top">Based
                                         on weekly prices.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[3]</td>
<td style="vertical-align: top;" valign="top">The
                                         Series B Preferred is a private placement and is not listed on an exchange, nor does
                                         the Fund expect a secondary market to develop. The average market price shown is the
                                         $10 liquidation preference of the Series B Preferred.</td>
</tr>
</table></td></tr>
</table>
<div style="display: none;">
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</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cef_SeniorSecuritiesAmt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form N-2<br> -Section Item 4<br> -Subsection 3<br> -Paragraph 2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cef_SeniorSecuritiesAmt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cef_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cef_SeniorSecuritiesAverageMarketValuePerUnit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form N-2<br> -Section Item 4<br> -Subsection 3<br> -Paragraph 5<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cef_SeniorSecuritiesAverageMarketValuePerUnit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cef_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cef_SeniorSecuritiesCvgPerUnit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form N-2<br> -Section Item 4<br> -Subsection 3<br> -Paragraph 3<br> -Subparagraph Instruction 2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cef_SeniorSecuritiesCvgPerUnit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cef_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AmendmentFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CoverAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Cover page.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CoverAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentPeriodEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period. The format of the date is YYYY-MM-DD.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentPeriodEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentType">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentType</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:submissionTypeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetAssetValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Net asset value per share or per unit of investments in certain entities that calculate net asset value per share. Includes, but is not limited to, by unit, membership interest, or other ownership interest. Investment includes, but is not limited to, investment in certain hedge funds, venture capital funds, private equity funds, real estate partnerships or funds. Excludes fair value disclosure.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479168/946-830-55-12<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477796/946-210-45-4<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 205<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478494/946-205-50-7<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 205<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (h)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478494/946-205-50-7<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 505<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478448/946-505-50-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(19))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.6-05(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetAssetValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockLiquidationPreference">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The per share liquidation preference (or restrictions) of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) that has a preference in involuntary liquidation considerably in excess of the par or stated value of the shares. The liquidation preference is the difference between the preference in liquidation and the par or stated values of the share.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(d))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-3<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-4<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (h)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-13<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockLiquidationPreference</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=ecf_CumulativePreferredSharesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=ecf_CumulativePreferredSharesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_CommonStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_CommonStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=ecf_SeriesACumulativePreferredSharesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=ecf_SeriesACumulativePreferredSharesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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      contextRef="AsOf2022-09-30_custom_SeriesACumulativePreferredSharesMember"
      decimals="INF"
      id="Fact000055"
      unitRef="USDPShares">82.61</cef:SeniorSecuritiesCvgPerUnit>
    <cef:SeniorSecuritiesCvgPerUnit
      contextRef="AsOf2021-09-30_custom_SeriesACumulativePreferredSharesMember"
      decimals="INF"
      id="Fact000056"
      unitRef="USDPShares">188.94</cef:SeniorSecuritiesCvgPerUnit>
    <cef:SeniorSecuritiesCvgPerUnit
      contextRef="AsOf2020-09-30_custom_SeriesACumulativePreferredSharesMember"
      decimals="INF"
      id="Fact000057"
      unitRef="USDPShares">169.66</cef:SeniorSecuritiesCvgPerUnit>
    <cef:SeniorSecuritiesAmt
      contextRef="AsOf2025-03-31_custom_SeriesBCumulativePreferredSharesMember"
      decimals="-3"
      id="Fact000059"
      unitRef="USD">8280000</cef:SeniorSecuritiesAmt>
    <cef:SeniorSecuritiesAmt
      contextRef="AsOf2024-09-30_custom_SeriesBCumulativePreferredSharesMember"
      decimals="-3"
      id="Fact000060"
      unitRef="USD">8280000</cef:SeniorSecuritiesAmt>
    <cef:SeniorSecuritiesAmt
      contextRef="AsOf2023-09-30_custom_SeriesBCumulativePreferredSharesMember"
      decimals="-3"
      id="Fact000061"
      unitRef="USD">13030000</cef:SeniorSecuritiesAmt>
    <cef:SeniorSecuritiesAmt
      contextRef="AsOf2022-09-30_custom_SeriesBCumulativePreferredSharesMember"
      decimals="-3"
      id="Fact000062"
      unitRef="USD">25030000</cef:SeniorSecuritiesAmt>
    <cef:OutstandingSecurityNotHeldShares
      contextRef="From2024-10-012025-03-31_custom_SeriesBCumulativePreferredSharesMember"
      decimals="-3"
      id="Fact000066"
      unitRef="Shares">828000</cef:OutstandingSecurityNotHeldShares>
    <cef:OutstandingSecurityNotHeldShares
      contextRef="From2023-10-012024-09-30_custom_SeriesBCumulativePreferredSharesMember"
      decimals="-3"
      id="Fact000067"
      unitRef="Shares">828000</cef:OutstandingSecurityNotHeldShares>
    <cef:OutstandingSecurityNotHeldShares
      contextRef="From2022-10-012023-09-30_custom_SeriesBCumulativePreferredSharesMember"
      decimals="-3"
      id="Fact000068"
      unitRef="Shares">1303000</cef:OutstandingSecurityNotHeldShares>
    <cef:OutstandingSecurityNotHeldShares
      contextRef="From2021-10-012022-09-30_custom_SeriesBCumulativePreferredSharesMember"
      decimals="-3"
      id="Fact000069"
      unitRef="Shares">2503000</cef:OutstandingSecurityNotHeldShares>
    <us-gaap:PreferredStockLiquidationPreference
      contextRef="AsOf2025-03-31_custom_SeriesBCumulativePreferredSharesMember"
      decimals="INF"
      id="Fact000073"
      unitRef="USDPShares">10.00</us-gaap:PreferredStockLiquidationPreference>
    <us-gaap:PreferredStockLiquidationPreference
      contextRef="AsOf2024-09-30_custom_SeriesBCumulativePreferredSharesMember"
      decimals="INF"
      id="Fact000074"
      unitRef="USDPShares">10.00</us-gaap:PreferredStockLiquidationPreference>
    <us-gaap:PreferredStockLiquidationPreference
      contextRef="AsOf2023-09-30_custom_SeriesBCumulativePreferredSharesMember"
      decimals="INF"
      id="Fact000075"
      unitRef="USDPShares">10.00</us-gaap:PreferredStockLiquidationPreference>
    <us-gaap:PreferredStockLiquidationPreference
      contextRef="AsOf2022-09-30_custom_SeriesBCumulativePreferredSharesMember"
      decimals="INF"
      id="Fact000076"
      unitRef="USDPShares">10.00</us-gaap:PreferredStockLiquidationPreference>
    <cef:SeniorSecuritiesAverageMarketValuePerUnit
      contextRef="From2024-10-012025-03-31_custom_SeriesBCumulativePreferredSharesMember"
      decimals="INF"
      id="Fact000080"
      unitRef="USDPShares">10.00</cef:SeniorSecuritiesAverageMarketValuePerUnit>
    <cef:SeniorSecuritiesAverageMarketValuePerUnit
      contextRef="From2023-10-012024-09-30_custom_SeriesBCumulativePreferredSharesMember"
      decimals="INF"
      id="Fact000081"
      unitRef="USDPShares">10.00</cef:SeniorSecuritiesAverageMarketValuePerUnit>
    <cef:SeniorSecuritiesAverageMarketValuePerUnit
      contextRef="From2022-10-012023-09-30_custom_SeriesBCumulativePreferredSharesMember"
      decimals="INF"
      id="Fact000082"
      unitRef="USDPShares">10.00</cef:SeniorSecuritiesAverageMarketValuePerUnit>
    <cef:SeniorSecuritiesAverageMarketValuePerUnit
      contextRef="From2021-10-012022-09-30_custom_SeriesBCumulativePreferredSharesMember"
      decimals="INF"
      id="Fact000083"
      unitRef="USDPShares">10.00</cef:SeniorSecuritiesAverageMarketValuePerUnit>
    <cef:SeniorSecuritiesCvgPerUnit
      contextRef="AsOf2025-03-31_custom_SeriesBCumulativePreferredSharesMember"
      decimals="INF"
      id="Fact000087"
      unitRef="USDPShares">49.12</cef:SeniorSecuritiesCvgPerUnit>
    <cef:SeniorSecuritiesCvgPerUnit
      contextRef="AsOf2024-09-30_custom_SeriesBCumulativePreferredSharesMember"
      decimals="INF"
      id="Fact000088"
      unitRef="USDPShares">48.37</cef:SeniorSecuritiesCvgPerUnit>
    <cef:SeniorSecuritiesCvgPerUnit
      contextRef="AsOf2023-09-30_custom_SeriesBCumulativePreferredSharesMember"
      decimals="INF"
      id="Fact000089"
      unitRef="USDPShares">39.33</cef:SeniorSecuritiesCvgPerUnit>
    <cef:SeniorSecuritiesCvgPerUnit
      contextRef="AsOf2022-09-30_custom_SeriesBCumulativePreferredSharesMember"
      decimals="INF"
      id="Fact000090"
      unitRef="USDPShares">33.04</cef:SeniorSecuritiesCvgPerUnit>
    <cef:CapitalStockTableTextBlock contextRef="From2024-10-01to2025-03-31" id="Fact000098">&lt;p id="xdx_80F_ecef--CapitalStockTableTextBlock_dU_gL1CSTTB-ZJGQ_zyVxYlUXW4q4" style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"&gt;&lt;b&gt;6.&#x2002;
Capital. &lt;/b&gt;The Fund is authorized to issue an unlimited number of common shares of beneficial interest (par value $0.01). The
Board has authorized the repurchase of the Fund&#x2019;s common shares on the open market when the shares are trading at a discount
of 10% or more (or such other percentage as the Board may determine from time to time) from the NAV of the shares. During the
six months ended March 31, 2025 and the fiscal year ended September 30, 2024, the Fund repurchased and retired 26,604 and 174,742
of its common shares at investments of $254,817 and $1,461,130, respectively, at average discounts of approximately 11.48% and
13.83% from NAV.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"&gt;Transactions
in shares of common shares of beneficial interest for the six months ended March 31, 2025 and the fiscal year ended September
30, 2024 were as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"&gt;&lt;span style="font: 10pt Arial, Helvetica, Sans-Serif"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; border-collapse: collapse; width: 100%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #12110B; font-weight: bold; text-align: center"&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="color: #12110B; font-weight: bold; text-align: center"&gt;&lt;span style="font-size: 8pt"&gt;Six Months Ended&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center"&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="3" style="text-align: center"&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center"&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="3" style="text-align: center"&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #12110B; font-weight: bold; text-align: center"&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="color: #12110B; font-weight: bold; text-align: center"&gt;&lt;span style="font-size: 8pt"&gt;March 31, 2025&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #12110B; font-weight: bold; text-align: center"&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="7" style="color: #12110B; font-weight: bold; text-align: center"&gt;&lt;span style="font-size: 8pt"&gt;Year Ended&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #12110B; font-weight: bold; padding-bottom: 1pt; text-align: center"&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; color: #12110B; font-weight: bold; text-align: center"&gt;&lt;span style="font-size: 8pt"&gt;(Unaudited)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #12110B; font-weight: bold; padding-bottom: 1pt; text-align: center"&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="7" style="border-bottom: Black 1pt solid; color: #12110B; font-weight: bold; text-align: center"&gt;&lt;span style="font-size: 8pt"&gt;September
    30, 2024&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #12110B; font-weight: bold; padding-bottom: 1pt; text-align: center"&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; color: #12110B; font-weight: bold; text-align: center"&gt;&lt;span style="font-size: 8pt"&gt;Shares&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #12110B; font-weight: bold; padding-bottom: 1pt; text-align: center"&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; color: #12110B; font-weight: bold; text-align: center"&gt;&lt;span style="font-size: 8pt"&gt;Amount&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #12110B; font-weight: bold; padding-bottom: 1pt; text-align: center"&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; color: #12110B; font-weight: bold; text-align: center"&gt;&lt;span style="font-size: 8pt"&gt;Shares&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #12110B; font-weight: bold; padding-bottom: 1pt; text-align: center"&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; color: #12110B; font-weight: bold; text-align: center"&gt;&lt;span style="font-size: 8pt"&gt;Amount&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2"&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="3"&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="3"&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="3"&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 41%; text-align: left; text-indent: -0.125in; padding-left: 0.125in"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #12110B"&gt;Increase
    in net assets from common shares issued upon reinvestment of distributions&lt;/span&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: #1D1D1B"&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: #12110B"&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 12%; color: #12110B; text-align: right"&gt;&lt;span style="font-size: 8pt"&gt;62,041&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: #12110B; text-align: left"&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: #12110B"&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: #12110B; text-align: left"&gt;&lt;span style="font-size: 8pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 12%; color: #12110B; text-align: right"&gt;&lt;span style="font-size: 8pt"&gt;607,379&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: #12110B; text-align: left"&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: #12110B"&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: #12110B; text-align: left"&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 12%; color: #12110B; text-align: right"&gt;&lt;span style="font-size: 8pt"&gt;67,446&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: #12110B; text-align: left"&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: #12110B"&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; color: #12110B; text-align: left"&gt;&lt;span style="font-size: 8pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 12%; color: #12110B; text-align: right"&gt;&lt;span style="font-size: 8pt"&gt;545,637&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: #12110B; text-align: left"&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="color: #12110B; text-align: left; padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in"&gt;&lt;span style="font-size: 8pt"&gt;Decrease in net assets from
    repurchase of common shares&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #12110B; padding-bottom: 1pt"&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; color: #12110B; text-align: right"&gt;&lt;span style="font-size: 8pt"&gt;(26,604&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; color: #12110B; text-align: left"&gt;&lt;span style="font-size: 8pt"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #12110B"&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; color: #12110B; text-align: left"&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; color: #12110B; text-align: right"&gt;&lt;span style="font-size: 8pt"&gt;(254,817&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; color: #12110B; text-align: left"&gt;&lt;span style="font-size: 8pt"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #12110B"&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; color: #12110B; text-align: left"&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; color: #12110B; text-align: right"&gt;&lt;span style="font-size: 8pt"&gt;(174,742&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; color: #12110B; text-align: left"&gt;&lt;span style="font-size: 8pt"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #12110B"&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; color: #12110B; text-align: left"&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; color: #12110B; text-align: right"&gt;&lt;span style="font-size: 8pt"&gt;(1,461,130&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; color: #12110B; text-align: left"&gt;&lt;span style="font-size: 8pt"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="color: #12110B; text-align: left; padding-bottom: 2.5pt; padding-left: 0.125in"&gt;&lt;span style="font-size: 8pt"&gt;Net increase/(decrease)&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span style="font-size: 8pt"&gt;35,437&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&lt;span style="font-size: 8pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span style="font-size: 8pt"&gt;352,562&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span style="font-size: 8pt"&gt;(107,296&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&lt;span style="font-size: 8pt"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-size: 8pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&lt;span style="font-size: 8pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span style="font-size: 8pt"&gt;(915,493&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&lt;span style="font-size: 8pt"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;



&lt;p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"&gt;&lt;span style="font: 10pt Arial, Helvetica, Sans-Serif"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"&gt;As
of March 31, 2025, the Fund had an effective shelf registration, available through January 4, 2027, authorizing the issuance of
$100 million in common or preferred shares.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"&gt;The
liquidation value of the Series A Cumulative Preferred Shares (Series A Preferred) is $25 per share. The Series A Preferred
has an annual dividend rate of 5.250% and is callable at the Fund&#x2019;s option. The Board has authorized the repurchase of the
Series A Preferred in the open market at prices less than the $25 liquidation value per share. During the six months ended
March 31, 2025 and the fiscal year ended September 30, 2024, the Fund repurchased and retired 1,500 and 45,004 Series A
Preferred, at investments of $35,580 and $1,035,839 at average discounts of approximately 5.20% and 7.93%, from its
liquidation value.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"&gt;On
July 1, 2022, the Fund issued 2,503,000 shares of Series B Cumulative Preferred Shares (Series B Preferred) receiving $24,887,500
million after the deduction of offering expenses of $124,517, and issued 120,000 shares of Series B Preferred on May 4, 2023,
receiving $1,190,000 after deducting offering expenses. The Series B Preferred shares have a liquidation value of $10 per share,
and were issued with an annual dividend rate of 4.40%. On June 27, 2024, 475,000 shares of Series B preferred were put back to
the Fund at their liquidation preference of $10 per share. On April 17, 2023, the Board approved an increase in the Series B annual
dividend rate to 5.20%. On June 26, 2023, 1,320,000 shares of Series B Preferred were put back to the Fund at their liquidation
preference of $10 per share. The Series B Preferred are callable at any time at the Fund&#x2019;s option. Distributions are paid semiannually
at an annual rate of 5.20%. At March 31, 2025, 828,000 shares of Series B Preferred were outstanding and accrued dividends amounted
to $113,620.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_84A_ecef--PreferredStockRestrictionsOtherTextBlock_hus-gaap--StatementClassOfStockAxis__custom--CumulativePreferredSharesMember_dU_zuW7oNsshvlb" style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"&gt;The
Fund&#x2019;s Declaration of Trust, as amended, authorizes the issuance of an unlimited number of preferred shares, par value $0.01.
The Preferred Shares are senior to the common shares and result in the financial leveraging of the common shares. Such leveraging
tends to magnify both the risks and opportunities to common shareholders. Dividends on Preferred Shares are cumulative. The Fund
is required by the 1940 Act and by the Fund&#x2019;s Statement of Preferences to meet certain asset coverage tests with respect
to the Preferred Shares. If the Fund fails to meet these requirements and does not correct such failure, the Fund may be required
to redeem, in part or in full, the Preferred Shares at their respective liquidation values plus an amount equal to the accumulated
and unpaid dividends whether or not declared on such shares in order to meet these requirements. Additionally, failure to meet
the foregoing asset coverage requirements could restrict the Fund&#x2019;s ability to pay dividends to common shareholders and
could lead to sales of portfolio securities at inopportune times. The income received on the Fund&#x2019;s assets may vary in a
manner unrelated to the fixed rates, which could have either a beneficial or detrimental impact on net investment income and gains
available to common shareholders.&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_852_zoqpBjB7zWo7" style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_84E_ecef--OutstandingSecuritiesTableTextBlock_dU_zBm72BnaAlbi" style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"&gt;The
following table summarizes Cumulative Preferred Shares information:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 95%; border-collapse: collapse"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 21%"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 15%"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 9%"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 11%; text-align: center"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;&lt;b&gt;Number
    of&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 11%"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 13%"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 10%"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 10%"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;&lt;b&gt;Shares&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;&lt;b&gt;Dividend&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;&lt;b&gt;Accrued&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;&lt;b&gt;Outstanding
    at&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;&lt;b&gt;2025
    Dividend&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;&lt;b&gt;Rate
    at&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;&lt;b&gt;Dividends
    at&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: #12110B 1pt solid"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;&lt;b&gt;Series&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: #12110B 1pt solid; text-align: right"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;&lt;b&gt;Issue
    Date&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: #12110B 1pt solid; text-align: center"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;&lt;b&gt;Authorized&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: #12110B 1pt solid; text-align: center"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;&lt;b&gt;3/31/2025&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: #12110B 1pt solid; text-align: right"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;&lt;b&gt;Net
    Proceeds&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: #12110B 1pt solid; text-align: center"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;&lt;b&gt;Rate
    Range&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: #12110B 1pt solid; text-align: center"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;&lt;b&gt;3/31/2025&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: #12110B 1pt solid; text-align: center"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;&lt;b&gt;3/31/2025&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;&lt;span id="xdx_90D_ecef--OutstandingSecurityTitleTextBlock_c20250331__20250331__us-gaap--StatementClassOfStockAxis__custom--SeriesACumulativePreferredSharesMember_zL5OVESg7BId"&gt;A 5.250%&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;September
    18, 2017&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;unlimited&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; padding-right: 10pt"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;&lt;span id="xdx_90B_ecef--OutstandingSecurityNotHeldShares_pid_uShares_c20250331__20250331__us-gaap--StatementClassOfStockAxis__custom--SeriesACumulativePreferredSharesMember_zxxx5oOphDdh"&gt;1,120,811&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;$28,855,381&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;Fixed
    Rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;5.250%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;$20,431&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;&lt;span id="xdx_904_ecef--OutstandingSecurityTitleTextBlock_c20250331__20250331__us-gaap--StatementClassOfStockAxis__custom--SeriesBCumulativePreferredSharesMember_zmhAVPgHiDd9"&gt;B 5.200%&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;July
    1, 2022&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;unlimited&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; padding-right: 10pt"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;&lt;span id="xdx_90C_ecef--OutstandingSecurityNotHeldShares_pid_uShares_c20250331__20250331__us-gaap--StatementClassOfStockAxis__custom--SeriesBCumulativePreferredSharesMember_zMiZR3vzC9Me"&gt;828,000&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;$24,887,500&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;Fixed
    Rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;5.200%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;$113,620&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;
&lt;p id="xdx_85B_zU4cE82SNd8g" style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84A_ecef--SecurityVotingRightsTextBlock_hus-gaap--StatementClassOfStockAxis__custom--CumulativePreferredSharesMember_dU_zZEDq8KcUkL8" style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"&gt;The
holders of preferred shares generally are entitled to one vote per share held on each matter submitted to a vote of
shareholders of the Fund and will vote together with holders of common shares as a single class. The holders of Preferred
Shares voting together as a single class also have the right currently to elect two Trustees and, under certain
circumstances, are entitled to elect a majority of the Board. In addition, the affirmative vote of a majority of the votes
entitled to be cast by holders of all outstanding shares of the preferred shares, voting as a single class, will be required
to approve any plan of reorganization adversely affecting the preferred shares, and the approval of two-thirds of each class,
voting separately, of the Fund&#x2019;s outstanding voting stock must approve the conversion of the Fund from a closed-end to
an open-end investment company. The approval of a majority (as defined in the 1940 Act) of the outstanding preferred shares
and a majority (as defined in the 1940 Act) of the Fund&#x2019;s outstanding voting securities are required to approve certain
other actions, including changes in the Fund&#x2019;s investment objectives or fundamental investment policies.&lt;/span&gt;&lt;/p&gt;</cef:CapitalStockTableTextBlock>
    <cef:PreferredStockRestrictionsOtherTextBlock
      contextRef="From2024-10-012025-03-31_custom_CumulativePreferredSharesMember"
      id="Fact000100">&lt;p id="xdx_84A_ecef--PreferredStockRestrictionsOtherTextBlock_hus-gaap--StatementClassOfStockAxis__custom--CumulativePreferredSharesMember_dU_zuW7oNsshvlb" style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; color: #1D1D1B"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"&gt;The
Fund&#x2019;s Declaration of Trust, as amended, authorizes the issuance of an unlimited number of preferred shares, par value $0.01.
The Preferred Shares are senior to the common shares and result in the financial leveraging of the common shares. Such leveraging
tends to magnify both the risks and opportunities to common shareholders. Dividends on Preferred Shares are cumulative. The Fund
is required by the 1940 Act and by the Fund&#x2019;s Statement of Preferences to meet certain asset coverage tests with respect
to the Preferred Shares. If the Fund fails to meet these requirements and does not correct such failure, the Fund may be required
to redeem, in part or in full, the Preferred Shares at their respective liquidation values plus an amount equal to the accumulated
and unpaid dividends whether or not declared on such shares in order to meet these requirements. Additionally, failure to meet
the foregoing asset coverage requirements could restrict the Fund&#x2019;s ability to pay dividends to common shareholders and
could lead to sales of portfolio securities at inopportune times. The income received on the Fund&#x2019;s assets may vary in a
manner unrelated to the fixed rates, which could have either a beneficial or detrimental impact on net investment income and gains
available to common shareholders.&lt;/span&gt;&lt;/p&gt;

</cef:PreferredStockRestrictionsOtherTextBlock>
    <cef:OutstandingSecuritiesTableTextBlock contextRef="From2024-10-01to2025-03-31" id="Fact000102">&lt;p id="xdx_84E_ecef--OutstandingSecuritiesTableTextBlock_dU_zBm72BnaAlbi" style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"&gt;The
following table summarizes Cumulative Preferred Shares information:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: #1D1D1B"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 95%; border-collapse: collapse"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 21%"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 15%"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 9%"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 11%; text-align: center"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;&lt;b&gt;Number
    of&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 11%"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 13%"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 10%"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 10%"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;&lt;b&gt;Shares&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;&lt;b&gt;Dividend&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;&lt;b&gt;Accrued&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;&lt;b&gt;Outstanding
    at&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;&lt;b&gt;2025
    Dividend&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;&lt;b&gt;Rate
    at&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;&lt;b&gt;Dividends
    at&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: #12110B 1pt solid"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;&lt;b&gt;Series&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: #12110B 1pt solid; text-align: right"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;&lt;b&gt;Issue
    Date&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: #12110B 1pt solid; text-align: center"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;&lt;b&gt;Authorized&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: #12110B 1pt solid; text-align: center"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;&lt;b&gt;3/31/2025&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: #12110B 1pt solid; text-align: right"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;&lt;b&gt;Net
    Proceeds&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: #12110B 1pt solid; text-align: center"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;&lt;b&gt;Rate
    Range&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: #12110B 1pt solid; text-align: center"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;&lt;b&gt;3/31/2025&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: #12110B 1pt solid; text-align: center"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;&lt;b&gt;3/31/2025&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;&lt;span id="xdx_90D_ecef--OutstandingSecurityTitleTextBlock_c20250331__20250331__us-gaap--StatementClassOfStockAxis__custom--SeriesACumulativePreferredSharesMember_zL5OVESg7BId"&gt;A 5.250%&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;September
    18, 2017&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;unlimited&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; padding-right: 10pt"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;&lt;span id="xdx_90B_ecef--OutstandingSecurityNotHeldShares_pid_uShares_c20250331__20250331__us-gaap--StatementClassOfStockAxis__custom--SeriesACumulativePreferredSharesMember_zxxx5oOphDdh"&gt;1,120,811&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;$28,855,381&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;Fixed
    Rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;5.250%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;$20,431&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;&lt;span id="xdx_904_ecef--OutstandingSecurityTitleTextBlock_c20250331__20250331__us-gaap--StatementClassOfStockAxis__custom--SeriesBCumulativePreferredSharesMember_zmhAVPgHiDd9"&gt;B 5.200%&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;July
    1, 2022&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;unlimited&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; padding-right: 10pt"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;&lt;span id="xdx_90C_ecef--OutstandingSecurityNotHeldShares_pid_uShares_c20250331__20250331__us-gaap--StatementClassOfStockAxis__custom--SeriesBCumulativePreferredSharesMember_zMiZR3vzC9Me"&gt;828,000&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;$24,887,500&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;Fixed
    Rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;5.200%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #12110B"&gt;$113,620&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
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holders of preferred shares generally are entitled to one vote per share held on each matter submitted to a vote of
shareholders of the Fund and will vote together with holders of common shares as a single class. The holders of Preferred
Shares voting together as a single class also have the right currently to elect two Trustees and, under certain
circumstances, are entitled to elect a majority of the Board. In addition, the affirmative vote of a majority of the votes
entitled to be cast by holders of all outstanding shares of the preferred shares, voting as a single class, will be required
to approve any plan of reorganization adversely affecting the preferred shares, and the approval of two-thirds of each class,
voting separately, of the Fund&#x2019;s outstanding voting stock must approve the conversion of the Fund from a closed-end to
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        <link:footnote id="Footnote000093" xlink:label="Footnote000093" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Based
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                                         Series B Preferred is a private placement and is not listed on an exchange, nor does
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