<SEC-DOCUMENT>0001104659-23-081563.txt : 20230717
<SEC-HEADER>0001104659-23-081563.hdr.sgml : 20230717
<ACCEPTANCE-DATETIME>20230717150729
ACCESSION NUMBER:		0001104659-23-081563
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20230707
FILED AS OF DATE:		20230717
DATE AS OF CHANGE:		20230717

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Maher Bill
		CENTRAL INDEX KEY:			0001289076

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	811-07410
		FILM NUMBER:		231091449

	MAIL ADDRESS:	
		STREET 1:		600 WEST BROADWAY, 30TH FL.
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92101

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			abrdn National Municipal Income Fund
		CENTRAL INDEX KEY:			0000895574
		STANDARD INDUSTRIAL CLASSIFICATION:	UNKNOWN SIC - 0000 [0000]
		IRS NUMBER:				411737161
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			0330

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

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

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Delaware Investments National Municipal Income Fund
		DATE OF NAME CHANGE:	20081209

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELAWARE INVESTMENTS FLORIDA INSURED MUNICIPAL INCOME FUND
		DATE OF NAME CHANGE:	20020327

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VOYAGEUR FLORIDA INSURED MUNICIPAL INCOME FUND
		DATE OF NAME CHANGE:	19930519
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    <documentType>3</documentType>

    <periodOfReport>2023-07-07</periodOfReport>

    <noSecuritiesOwned>1</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000895574</issuerCik>
        <issuerName>abrdn National Municipal Income Fund</issuerName>
        <issuerTradingSymbol>VFL</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001289076</rptOwnerCik>
            <rptOwnerName>Maher Bill</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O ABRDN</rptOwnerStreet1>
            <rptOwnerStreet2>1900 MARKET STREET SUITE 200</rptOwnerStreet2>
            <rptOwnerCity>PHILADELPHIA</rptOwnerCity>
            <rptOwnerState>PA</rptOwnerState>
            <rptOwnerZipCode>19103</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
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        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle></officerTitle>
            <otherText></otherText>
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    </reportingOwner>

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

    <ownerSignature>
        <signatureName>/s/ Katherine A. Corey, by POA from Reporting Person</signatureName>
        <signatureDate>2023-07-17</signatureDate>
    </ownerSignature>
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<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>2
<FILENAME>tm2320880-7_ex24.htm
<DESCRIPTION>EXHIBIT 24
<TEXT>
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<HEAD>
     <TITLE></TITLE>
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<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

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

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

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

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">POWER OF ATTORNEY</P>

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

<P STYLE="margin: 0">IN WITNESS WHEREOF, the undersigned has caused this Power of Attorney to be executed as of this 7th day of July 2023.</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%">
<TR STYLE="vertical-align: top">
  <TD STYLE="width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Signature: </FONT></TD>
  <TD STYLE="border-bottom: Black 1pt solid; width: 45%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Bill Maher</FONT></TD>
  <TD STYLE="width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
</TABLE>


<P STYLE="margin: 0"></P>

<P STYLE="margin: 0">Name: Bill Maher</P>

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

<P STYLE="margin: 0"></P>

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

<P STYLE="margin: 0">SCHEDULE A</P>

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

<P STYLE="margin: 0">FUND
NAME AND TICKER SYMBOL</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%">
<TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</FONT></TD>
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABRDN AUSTRALIA EQUITY FUND, INC. (IAF)</FONT></TD></TR>

<TR STYLE="vertical-align: top">
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</FONT></TD>
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABRDN ASIA-PACIFIC INCOME FUND, INC. (FAX)</FONT></TD></TR>

<TR STYLE="vertical-align: top">
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.</FONT></TD>
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABRDN GLOBAL INCOME FUND, INC. (FCO)</FONT></TD></TR>

<TR STYLE="vertical-align: top">
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.</FONT></TD>
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABRDN EMERGING MARKETS EQUITY INCOME FUND, INC. (AEF)</FONT></TD></TR>

<TR STYLE="vertical-align: top">
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.</FONT></TD>
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">THE INDIA FUND, INC. (IFN)</FONT></TD></TR>

<TR STYLE="vertical-align: top">
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">6.</FONT></TD>
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABRDN JAPAN EQUITY FUND, INC. (JEQ)</FONT></TD></TR>

<TR STYLE="vertical-align: top">
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.</FONT></TD>
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">FIRST TRUST/ABRDN GLOBAL OPPORTUNITY INCOME FUND (FAM)</FONT></TD></TR>

<TR STYLE="vertical-align: top">
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">8.</FONT></TD>
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">FIRST TRUST/ABRDN EMERGING OPPORTUNITY FUND (FEO)</FONT></TD></TR>

<TR STYLE="vertical-align: top">
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">9.</FONT></TD>
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABRDN INCOME CREDIT STRATEGIES FUND (ACP)</FONT></TD></TR>

<TR STYLE="vertical-align: top">
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.</FONT></TD>
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABRDN ASIA-PACIFIC INCOME FUND VCC
  (FAP)</FONT></TD></TR>

<TR STYLE="vertical-align: top">
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">11.</FONT></TD>
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABRDN GLOBAL PREMIER PROPERTIES FUND (AWP)</FONT></TD></TR>

<TR STYLE="vertical-align: top">
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">12.</FONT></TD>
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABRDN GLOBAL DYNAMIC DIVIDEND FUND (AGD)</FONT></TD></TR>

<TR STYLE="vertical-align: top">
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">13.</FONT></TD>
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABRDN TOTAL DYNAMIC DIVIDEND FUND (AOD)</FONT></TD></TR>
<TR STYLE="vertical-align: top">
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">14.</FONT></TD>
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABRDN GLOBAL INFRASTRUCTURE FUND (ASGI)</FONT></TD></TR>
<TR STYLE="vertical-align: top">
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">15.</FONT></TD>
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABRDN NATIONAL MUNICIPAL INCOME FUND (VFL)</FONT></TD></TR>
</TABLE>


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

<P STYLE="margin: 0">INDIVIDUALS
APPOINTED AS ATTORNEY-IN-FACT, WITH FULL POWER OF SUBSTITUTION AND RESUBSTITUTION</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%">
<TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</FONT></TD>
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lucia Sitar</FONT></TD></TR>

<TR STYLE="vertical-align: top">
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</FONT></TD>
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Megan Kennedy</FONT></TD></TR>

<TR STYLE="vertical-align: top">
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.</FONT></TD>
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Katherine Corey</FONT></TD></TR>

<TR STYLE="vertical-align: top">
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.</FONT></TD>
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Andrew Kim</FONT></TD></TR>

</TABLE>

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

<P STYLE="margin: 0"></P>

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