Company: EMD
Filing Date: 2025-02-27
Form Type: N-CSR
Source: 0001133228-25-001572
Chunk: 49

Company: WESTERN ASSET EMERGING MARKETS DEBT FUND INC.
Filing Date: 2025-02-27
Form: N-CSR
Chunk 49
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.sec.gov. Quarterly performance, semi-annual and annual reports, current net asset value and other information regarding the Fund may be found on Franklin Templeton’s website, which can be accessed at www.franklintempleton.com. Any reference to Franklin Templeton’s website in this report is intended to allow investors public access to information regarding the Fund and does not, and is not intended to, incorporate Franklin Templeton’s website in this report. This report is transmitted to the shareholders of Western Asset Emerging Markets Debt Fund Inc. for their information. This is not a prospectus, circular or representation intended for use in the purchase of shares of the Fund or any securities mentioned in this report. Computershare Inc.
P.O. Box 43006
Providence, RI 02940-3078 WAS0020 2/25

| ITEM 
 2.   | CODE OF ETHICS. |

The registrant has adopted a code of ethics that applies to the
registrant’s principal executive officer, principal financial officer, principal accounting officer or controller.

| ITEM 
 3.   | AUDIT COMMITTEE FINANCIAL EXPERT. |

The Board of Directors of the registrant has determined that Eileen A. Kamerick and Nisha Kumar, are the members of the Board’s Audit Committee, possesses the technical attributes identified in Instruction 2(b) of Item 3 to Form N-CSR to qualify as an “audit committee financial experts”.

| Item 
 4.   | Principal                     
 Accountant Fees and Services. |

(a) . The aggregate fees billed in the previous
fiscal years ending December 31, 2023 and December 31, 2024 (the “Reporting Periods”) for professional services rendered
by the Registrant’s principal accountant (the “Auditor”) for the audit of the Registrant’s annual financial statements,
or services that are normally provided by the Auditor in connection with the statutory and regulatory filings or engagements for the
Reporting Periods, were $63,637 in December 31, 2023 and $67,455 in December 31, 2024.

(b) . The aggregate fees billed in the
Reporting Period for assurance and related services by the Auditor that are reasonably related to the performance of the Registrant’s
financial statements were $0 in December 31, 2023 and $0 in December 31, 2024.

(c) . The aggregate fees billed in the Reporting
Periods for professional services rendered by the Auditor for