<SEC-DOCUMENT>0000940400-15-000609-index.html : 20150828
<SEC-HEADER>0000940400-15-000609.hdr.sgml : 20150828
<ACCEPTANCE-DATETIME>20150828125616
ACCESSION NUMBER:		0000940400-15-000609
CONFORMED SUBMISSION TYPE:	NSAR-A
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20150630
FILED AS OF DATE:		20150828
DATE AS OF CHANGE:		20150828
EFFECTIVENESS DATE:		20150828

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GABELLI DIVIDEND & INCOME TRUST
		CENTRAL INDEX KEY:			0001260729
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		NSAR-A
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-21423
		FILM NUMBER:		151081224

	BUSINESS ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580
</SEC-HEADER>
<DOCUMENT>
<TYPE>NSAR-A
<SEQUENCE>1
<FILENAME>gDividIncome.fil
<TEXT>
Document 1 - file: gDividIncome.fil

</DOCUMENT>
</SEC-DOCUMENT>