<DOCUMENT>
<TYPE>N-30B-2
<SEQUENCE>1
<FILENAME>gdvn30b2_907.txt
<DESCRIPTION>GABELLI DIV & INC. TRUST, 9-30-07
<TEXT>
The Gabelli Dividend & Income Trust Quarterly Report dated September 30, 2007
can be found under Item 1 of the N-Q Form filed on November 29, 2007.


</TEXT>
</DOCUMENT>
