<SEC-DOCUMENT>0001829126-26-005570-index.html : 20260521
<SEC-HEADER>0001829126-26-005570.hdr.sgml : 20260521
<ACCEPTANCE-DATETIME>20260521164011
ACCESSION NUMBER:		0001829126-26-005570
CONFORMED SUBMISSION TYPE:	DEFA14A
PUBLIC DOCUMENT COUNT:		5
FILED AS OF DATE:		20260521
DATE AS OF CHANGE:		20260521

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GABELLI DIVIDEND & INCOME TRUST
		CENTRAL INDEX KEY:			0001260729
		ORGANIZATION NAME:           	
		EIN:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		DEFA14A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	811-21423
		FILM NUMBER:		261009218

	BUSINESS ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580
		BUSINESS PHONE:		(914) 921-5070

	MAIL ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580
</SEC-HEADER>
<DOCUMENT>
<TYPE>DEFA14A
<SEQUENCE>1
<FILENAME>gabellidividend_defa14a.htm
<DESCRIPTION>DEFA14A
<TEXT>
Document 1 - file: gabellidividend_defa14a.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>img_001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: img_001.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>img_003.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 3 - file: img_003.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>img_004.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 4 - file: img_004.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>img_002.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 5 - file: img_002.jpg

</DOCUMENT>
</SEC-DOCUMENT>