<SEC-DOCUMENT>0001104659-23-081581.txt : 20230717
<SEC-HEADER>0001104659-23-081581.hdr.sgml : 20230717
<ACCEPTANCE-DATETIME>20230717151800
ACCESSION NUMBER:		0001104659-23-081581
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:			Sitar Lucia
		CENTRAL INDEX KEY:			0001429997

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	811-07410
		FILM NUMBER:		231091490

	MAIL ADDRESS:	
		STREET 1:		1735 MARKET STREET
		STREET 2:		32ND FLOOR
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103

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
</SEC-HEADER>
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<TYPE>3
<SEQUENCE>1
<FILENAME>tm2320880-23_3seq1.xml
<DESCRIPTION>OWNERSHIP DOCUMENT
<TEXT>
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<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0206</schemaVersion>

    <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>0001429997</rptOwnerCik>
            <rptOwnerName>Sitar Lucia</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O ABRDN 1900 MARKET STREET,</rptOwnerStreet1>
            <rptOwnerStreet2>SUITE 200</rptOwnerStreet2>
            <rptOwnerCity>PHILADELPHIA</rptOwnerCity>
            <rptOwnerState>PA</rptOwnerState>
            <rptOwnerZipCode>19103</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Vice President</officerTitle>
            <otherText></otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

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

    <ownerSignature>
        <signatureName>/s/ Katherine A. Corey, by POA from Reporting Person</signatureName>
        <signatureDate>2023-07-17</signatureDate>
    </ownerSignature>
</ownershipDocument>
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<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>2
<FILENAME>tm2320880d23_ex24.htm
<DESCRIPTION>EXHIBIT 24
<TEXT>
<HTML>
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<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

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

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

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

<P STYLE="margin: 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; 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; 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
Aberdeen Asset Management Inc., Aberdeen Asset Managers Limited, Aberdeen Asset Management 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; 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; 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 1st day of December 2017.</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font-size: 10pt; border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 5%; font-size: 10pt"><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-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Lucia Sitar</FONT></TD>
    <TD STYLE="width: 50%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name: </FONT> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lucia Sitar</FONT></TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>

<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" STYLE="border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt">1.</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">ABERDEEN AUSTRALIA EQUITY FUND, INC. (IAF)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">2.</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">ABERDEEN ASIA-PACIFIC INCOME FUND, INC. (FAX)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">3.</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">ABERDEEN GLOBAL INCOME FUND, INC. (FCO)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">4.</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">ABERDEEN EMERGING MARKETS SMALLER COMPANY OPPORTUNITIES FUND, INC. (ABE)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">5.</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">ABERDEEN CHILE FUND, INC. (CH)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">6.</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">ABERDEEN ISRAEL FUND, INC. (ISL)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">7.</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">ABERDEEN INDONESIA FUND, INC. (IF)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">8.</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">ABERDEEN LATIN AMERICA EQUITY FUND, INC. (LAQ)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">9.</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">ABERDEEN SINGAPORE FUND, INC. (SGF)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">10.</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">THE INDIA FUND, INC. (IFN)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">11.</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">THE ASIA TIGERS FUND, INC. (GRR)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">12.</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">ABERDEEN JAPAN EQUITY FUND, INC. (JEQ)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">13.</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">ABERDEEN GREATER CHINA FUND, INC. (GCH)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">14.</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">FIRST TRUST/ABERDEEN GLOBAL OPPORTUNITY INCOME FUND (FAM)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">15.</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">FIRST TRUST/ABERDEEN EMERGING OPPORTUNITY FUND (FEO)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">16.</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">ABERDEEN INCOME CREDIT STRATEGIES FUND (ACP)</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" STYLE="font-size: 10pt; border-collapse: collapse; width: 100%">
  <TR STYLE="font-size: 10pt; vertical-align: bottom">
    <TD STYLE="font-size: 10pt; width: 0.5in">1.</TD>
    <TD STYLE="font-size: 10pt">Jennifer Nichols</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: bottom">
    <TD STYLE="font-size: 10pt">2.</TD>
    <TD STYLE="font-size: 10pt">Lucia Sitar</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: bottom">
    <TD STYLE="font-size: 10pt">3.</TD>
    <TD STYLE="font-size: 10pt">Megan Kennedy</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: bottom">
    <TD STYLE="font-size: 10pt">4.</TD>
    <TD STYLE="font-size: 10pt">Alan Goodson</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: bottom">
    <TD STYLE="font-size: 10pt">5.</TD>
    <TD STYLE="font-size: 10pt">Jennifer Rogers</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: bottom">
    <TD STYLE="font-size: 10pt">6.</TD>
    <TD STYLE="font-size: 10pt">Joseph Andolina</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: bottom">
    <TD STYLE="font-size: 10pt">7.</TD>
    <TD STYLE="font-size: 10pt">Lisa Kupper</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: bottom">
    <TD STYLE="font-size: 10pt">8.</TD>
    <TD STYLE="font-size: 10pt">Katherine Corey</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: bottom">
    <TD STYLE="font-size: 10pt">9.</TD>
    <TD STYLE="font-size: 10pt">Robert Hepp</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: bottom">
    <TD STYLE="font-size: 10pt">10.</TD>
    <TD STYLE="font-size: 10pt">Jeffrey Cotton</TD></TR>
  </TABLE>


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

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