<DOCUMENT>
<TYPE>EX-99.77I NEW SECUR
<SEQUENCE>4
<FILENAME>gdivid77i.txt
<TEXT>
THE GABELLI DIVIDEND & INCOME TRUST (the "Trust")
EXHIBIT TO ITEM 77I

The Statement of Preferences of the 6.00% Series D Cumulative Preferred
Shares and Series E Auction Rate Preferred Shares of the Trust are
attached herewith as Exhibit 77(Q1).
</TEXT>
</DOCUMENT>
