This is the UN"s list of Least Developed Countries from UNCTAD (United Nations Trade and Development).
And here, from UNCTAD, is a document which describes each of those GSP programmes and the beneficiary countries.
The text here is from a report from the Executive Director of the Centre for Policy Dialogue in Bangladesh.
The ACP group was established in 1975 at the Lomé Convention and meet regularly with the EU.
There are a lot of them. About 180. Many in the developing world.
Please don't let them get away with making false statements like this.