<SEC-DOCUMENT>9999999995-16-004929-index.html : 20160620
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<ACCEPTANCE-DATETIME>20160620001516
ACCESSION NUMBER:		9999999995-16-004929
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20160617
DATE AS OF CHANGE:		20160620
EFFECTIVENESS DATE:		20160617

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:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-210990
		FILM NUMBER:		161721253

	BUSINESS ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580
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<TYPE>EFFECT
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