<SEC-DOCUMENT>0001999371-24-006590-index.html : 20240524
<SEC-HEADER>0001999371-24-006590.hdr.sgml : 20240524
<ACCEPTANCE-DATETIME>20240524161621
ACCESSION NUMBER:		0001999371-24-006590
CONFORMED SUBMISSION TYPE:	N-23C-2
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20240628
FILED AS OF DATE:		20240524
DATE AS OF CHANGE:		20240524
EFFECTIVENESS DATE:		20240524

FILER:

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

	FILING VALUES:
		FORM TYPE:		N-23C-2
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	817-00895
		FILM NUMBER:		24984573

	BUSINESS ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580
</SEC-HEADER>
<DOCUMENT>
<TYPE>N-23C-2
<SEQUENCE>1
<FILENAME>gdvprc-n23c2_062824.htm
<DESCRIPTION>NOTICE BY CLOSED-END INVESTMENT COMPANIES OF INTENTION TO CALL OR REDEEM THEIR OWN SECURITIES
<TEXT>
Document 1 - file: gdvprc-n23c2_062824.htm

</DOCUMENT>
</SEC-DOCUMENT>