Company: HQL
Filing Date: 2025-12-08
Form Type: N-CSR
Source: 0001104659-25-119341
Chunk: 73

Company: abrdn Life Sciences Investors
Filing Date: 2025-12-08
Form: N-CSR
Chunk 73
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(a) through (d):

| Fiscal Year                                             
 Ended                                                   
 September 30, 2025                                      |     | (a)         
 Audit Fees1 | 126,900 |   |     | (b)                 
 Audit-Related Fees2 | 0 |   |     | (c)       
 Tax Fees3 | 0 |   |     | (d)             
 All Other Fees4 | 0 |   |
|:--------------------------------------------------------|:----|:------------|--------:|:--|:----|:--------------------|--:|:--|:----|:----------|--:|:--|:----|:----------------|--:|:--|
| Percentage approved pursuant to pre-approval exception5 |     |             |       0 | % |     |                     | 0 | % |     |           | 0 | % |     |                 | 0 | % |
| September 30, 2024                                      |     | $           | 123,200 |   |     | $                   | 0 |   |     | $         | 0 |   |     | $               | 0 |   |
| Percentage approved pursuant to pre-approval exception5 |     |             |       0 | % |     |                     | 0 | % |     |           | 0 | % |     |                 | 0 | % |

1“Audit Fees” are the aggregate fees billed for professional services for the audit of the Fund’s annual financial statements and services provided in connection with statutory and regulatory filings or engagements. 2“Audit Related Fees” are the aggregate fees billed for assurance and related services reasonably related to the performance of the audit or review of financial statements that are not reported under “Audit Fees”. These fees include offerings related to the Fund’s common shares. 3“Tax Fees” are the aggregate fees billed for professional services for tax advice, tax compliance, and tax planning. These fees include: federal and state income tax returns, review of excise tax distribution calculations and federal excise tax return. 4“All Other Fees” are the aggregate fees billed for products and services other than “Audit Fees”, “Audit-Related Fees” and “Tax Fees”. 5Pre-approval exception under Rule 2-01 of Regulation S-X. The pre-approval exception for services provided directly to the Fund waives the pre-approval requirement for services other than audit, review or attest services if: (A) the aggregate amount of all such