CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in the Registration Statement on Form N-2 filed with the SEC on October 20, 2021 of our report dated December 30, 2021, relating to the financial statements and financial highlights of Clough Global Dividend and Income Fund, for the year ended October 31, 2021, which appear in this Form N-CSR.
Cohen & Company, Ltd.
Cleveland, Ohio
January 7, 2022
C O H E N & C O M P A N Y , L T D .
800.229.1099 | 866.818.4538 fax | cohencpa.com
Registered with the Public Company Accounting Oversight Board