Company: HQL
Filing Date: 2025-12-08
Form Type: N-CSR
Source: 0001104659-25-119341
Chunk: 72

Company: abrdn Life Sciences Investors
Filing Date: 2025-12-08
Form: N-CSR
Chunk 72
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 Columbus, OH 43215

#### Legal Counsel
Dechert LLP 
 1900 K Street N.W. 
 Washington, D.C. 20006

#### Investor Relations
abrdn Inc. 
 1900 Market Street, Suite 200 
 Philadelphia, PA 19103 
 1-800-522-5465 
 Investor.Relations@aberdeenplc.com

Notice is hereby given in
accordance with Section 23(c) of the Investment Company Act of 1940, as amended, that the Fund may purchase, from time to time, shares of its common stock in the open market.

Shares of abrdn Life
Sciences Investors are traded on the NYSE under the symbol “HQL.” Information about the Fund’s net asset value and market price is available at www.aberdeenhql.com.

This report, including
the financial information herein, is transmitted to the shareholders of abrdn Life Sciences Investors for their general information only. It does not have regard to the specific investment objectives, financial
situation and the particular needs of any specific person. Past performance is no guarantee of future results.

HQL-ANNUAL

(b) Not applicable. Item 2. Code of Ethics.

| (b) | Definitional. |

| (c) | There have been no amendments, during the period covered by this report, to a provision of the Code of Ethics. |

| (d) | During the period covered by this report, there were no waivers to the provisions of 
 the Code of Ethics.                                                                  |

| (e) | Not applicable |

| (f) | A copy of the Code                                         
 of Ethics has been filed as an exhibit to this Form N-CSR. |

Item 3. Audit Committee Financial Expert. The Registrant's Board of Trustees has determined that C. William Maher, a member of the Board of Trustees’ Audit Committee, possesses the attributes, and has acquired such attributes through means, identified in instruction 2 of Item 3 to Form N-CSR to qualify as an “audit committee financial expert,” and has designated Mr. Maher as the Audit Committee’s financial expert. Mr. Maher is considered to be an “independent” trustee, as such term is defined in paragraph (a)(2) of Item 3 to Form N-CSR. Item 4. Principal Accountant Fees and Services. (a) – (d) Below is a table reflecting the fee information requested in Items 4