Statement under Section 19 (a) of the Investment Company Act of 1940: DEX CUSIP #: 246060107

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PHILADELPHIA – (COMMERCIAL LINE) – On December 31, 2021, the Delaware Enhanced Global Dividend and Income Fund (NYSE: DEX) (the “Fund”), a closed-end fund, paid a monthly distribution on its common stock of $ 0.0648 per share to shareholders recorded at the close of the works on December 23, 2021.

The following table shows the estimated amount of distribution sources for the purposes of Section 19 of the Investment Company Act of 1940, as amended, and the related rules adopted pursuant to it. The Fund estimates the following percentages, of the total distribution amount per share, attributable to (i) net investment income, (ii) short term net realized capital gain, (iii) long term net realized capital gain and (iv) return of capital or other source of capital. These percentages are shown for the current distribution as well as the cumulative amount of the distribution per share for the Fund since the current fiscal year.

Current distribution from:

Per share ($)

%

Net investment income

0.0239

36.88%

Short-term realized equity gain

0.0090

13.89%

Long-term realized equity gain

0.0319

49.23%

Return of capital or other source of capital

0.000

0.00%

Total (per ordinary share)

0.0648

100.0%

Cumulative from the beginning of the fiscal year

Distributions from:

Per share ($)

%

Net investment income

0.0239

36.88%

Short-term realized equity gain

0.0090

13.89%

Long-term realized equity gain

0.0319

49.23%

Return of capital or other source of capital

0.000

0.00%

Total (per ordinary share)

0.0648

100.0%

Shareholders should not draw any conclusions about the performance of the Fund’s investments from the amount of such distribution or from the terms of the Fund’s managed distribution policy. The amounts and sources of distributions set forth in this 19 (a) notice are estimates only and are not provided for tax reporting purposes. Actual amounts and sources of amounts for tax reporting purposes will depend on the Fund’s investment experience during the remainder of the tax year and may be subject to change due to tax laws. The Fund will send you a 1099-DIV form for the calendar year that will tell you how to report these distributions for federal income tax purposes.

Notwithstanding the foregoing, the Fund estimates (as of the date of this document) that it has distributed more of its income and net realized capital gains for the fiscal year ending November 30, 2022; therefore, part of your distribution could be a return on capital. A return on principal can occur, for example, when all or part of the money you have invested in the Fund is returned to you. The return on equity distribution does not necessarily reflect the investment performance of the Fund and should not be confused with “return” or “income”.

The following is the performance data, based on the change in the Fund’s Net Asset Value per Share (“NAV”), compared to the annualized distribution rate for this current distribution as a percentage of the NAV on the last business day of the month preceding the date of distribution registration.

Information on the performance and distribution of the fund

From the fiscal year until today (12/01/2020 until 30/11/2021)

Annualized distribution rate as a percentage of the NAV ^

7.30%

Cumulative distribution rate on NAV ^^

0.61%

Cumulative Total Return on NAV *

9.95%

Average annual total return on NAV for the 5 year period ending 11/30/2021 **

7.42%

^ Based on the NAV of the Fund as of November 30, 2021.

^^ The cumulative distribution rate is the cumulative amount of distributions paid during the Fund’s fiscal year ending November 30, 2021 based on the Fund’s NAV as of November 30, 2021.

* The cumulative total return is based on the change in NAV including distributions paid and assuming the reinvestment of those distributions for the period from 1 December 2020 to 30 November 2021.

** The 5-year average annual total return is based on the change in NAV, including paid distributions and assuming the reinvestment of such distributions, up to the last business day of the month preceding the month of the current distribution record date.

While the performance of the NAV may be indicative of the investment performance of the Fund, it does not measure the value of a shareholder’s investment in the Fund. The value of a shareholder’s investment in the Fund is determined by the market price of the Fund, which is based on the supply and demand for the Fund’s shares in the open market.

About DEX

The Fund’s primary investment objective is to seek current income, with a secondary objective of capital appreciation. The Fund invests globally in securities that pay dividends or generate income across multiple asset classes, including but not limited to: equity securities of large, well-established companies; securities issued by real estate companies (including real estate investment funds and companies operating in the real estate sector); debt securities (such as government bonds, investment grade and high risk, high yield corporate bonds and convertible bonds); and emerging market stocks. The Fund also uses advanced income strategies by engaging in dividend capture transactions; overriding options; and making gains on the sale of securities, dividend growth and forward currency contracts. There is no guarantee that the Fund will achieve its investment objectives.

Under normal market conditions, the Fund will invest: (1) a maximum of 60% of its net assets in securities of US issuers; and (2) at least 40% of its net assets in securities of non-US issuers, unless market conditions are deemed favorable by the Manager, in which case the Fund will invest at least 30% of its net assets in securities of non-US issuers; and (3) the Fund may invest up to 25% of its net assets in securities issued by real estate companies (including real estate mutual funds and real estate companies). In addition, the Fund uses leverage techniques in an effort to obtain a higher return for the Fund.

The Fund has implemented a managed distribution policy. Under the policy, the Fund is managed with the objective of generating the largest possible distribution of net investment income and short-term capital gains. The balance of the distribution will then come from long-term capital gains to the extent permitted and, if necessary, from a return of capital. While the Fund may realize current year capital gains, such capital gains may be offset, in whole or in part, by the carry-over of capital losses of the Fund from previous years.

Currently, as part of the Fund’s managed distribution policy, the Fund makes monthly distributions to common shareholders at a targeted annual distribution rate of 7.0% of the Fund’s average net asset value (“NAV”) per share. The Fund will calculate the average NAV per share for the preceding three full months immediately prior to distribution based on the number of business days in those three months in which the NAV is calculated. The distribution will be calculated as 7.0% of the average NAV per share for the previous three months, divided by 12. The Fund will generally distribute the amounts necessary to satisfy the Fund’s managed distribution policy and the requirements set forth by the excise duties and the Sub-chapter M of the Internal Revenue Code Regulations. This distribution methodology aims to provide shareholders with a consistent, but unsecured income stream, and a targeted annual distribution rate and aims to narrow the discount between the market price and the NAV of the Fund’s common shares, but not there is no guarantee that the policy will be successful in this regard. The methodology for determining monthly distributions under the Fund’s managed distribution policy will be reviewed at least annually by the Board of Directors of the Fund and the Fund will continue to evaluate its distribution in light of current market conditions.

The payment of dividend distributions in accordance with the managed distribution policy may result in a decrease in the net assets of the Fund. A decrease in the Fund’s net assets may cause an increase in the Fund’s annual operating expenses and a decrease in the market price per share of the Fund to the extent that the market price is closely related to the Fund’s net asset value per share. The managed distribution policy may also adversely affect the Fund’s investment activities to the extent that the Fund is required to hold greater liquidity positions than it normally would or to the extent that the Fund must liquidate securities that it would not have sold, at the purpose of paying the dividend distribution. The managed distribution policy may, under certain circumstances, cause the amounts of taxable distributions to exceed the minimum amount required to be distributed under the tax rules, such excess will be taxable as ordinary income to the extent that the reported losses reduce the required amount of principal earnings distributions in that year. Investors should consult their tax adviser regarding federal, state and local tax considerations that may be applicable in their particular circumstances.

Information on Macquarie Investment Management

Macquarie Investment Management, a member of Macquarie Group, includes former Delaware Investments and is a global wealth manager with offices in the United States, Europe, Asia and Australia. As active managers, we prioritize autonomy and accountability at the team level in pursuing opportunities that matter to clients. Macquarie Investment Management is supported by the resources of Macquarie Group (ASX: MQG; ADR: MQBKY), a global provider of asset management, investment, banking, financial and advisory services.

Advisory services are provided by Macquarie Investment Management Business Trust, a registered investment advisor. Macquarie Group refers to Macquarie Group Limited and its subsidiaries and affiliates worldwide. For more information on Delaware funds® for Macquarie, visit delawarefunds.com or call 800 523-1918.

Other than Macquarie Bank Limited (MBL), none of the entities referred to in this document are authorized depositories for the purposes of the Banking Act 1959 (Commonwealth of Australia). The obligations of these entities do not represent deposits or other liabilities of MBL, a subsidiary of Macquarie Group Limited and an affiliate of Macquarie Investment Management. MBL does not warrant or otherwise provide assurances regarding the obligations of these entities, unless otherwise specified.

© 2021 Macquarie Management Holdings, Inc.

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