<SEC-DOCUMENT>0001341004-22-000201.txt : 20220926
<SEC-HEADER>0001341004-22-000201.hdr.sgml : 20220926
<ACCEPTANCE-DATETIME>20220825173823
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001341004-22-000201
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20220825

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Gabelli Global Small & Mid Cap Value Trust
		CENTRAL INDEX KEY:			0001585855
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580
		BUSINESS PHONE:		914-921-5100

	MAIL ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Gabelli Go Anywhere Trust
		CENTRAL INDEX KEY:			0001635193
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580-1022
		BUSINESS PHONE:		914-921-5100

	MAIL ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580-1022

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GABELLI VALUE 25 FUND INC
		CENTRAL INDEX KEY:			0000853438
		IRS NUMBER:				061283268
		STATE OF INCORPORATION:			CT
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580
		BUSINESS PHONE:		9149215070

	MAIL ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GABELLI VALUE FUND INC
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GABELLI EQUITY SERIES FUNDS INC
		CENTRAL INDEX KEY:			0000877670
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580
		BUSINESS PHONE:		2123098448

	MAIL ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GABELLI MONEY MARKET FUNDS
		CENTRAL INDEX KEY:			0000888129
		IRS NUMBER:				133678826
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580
		BUSINESS PHONE:		9149215100

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GABELLI INVESTOR FUNDS INC
		CENTRAL INDEX KEY:			0000893783
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580-1434
		BUSINESS PHONE:		9149215100

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GAMCO GLOBAL SERIES FUNDS, INC
		CENTRAL INDEX KEY:			0000909504
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580
		BUSINESS PHONE:		8004223554

	MAIL ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GABELLI GLOBAL SERIES FUNDS INC
		DATE OF NAME CHANGE:	19930805

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GABELLI MULTIMEDIA TRUST INC.
		CENTRAL INDEX KEY:			0000921671
		IRS NUMBER:				133767317
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580-1434
		BUSINESS PHONE:		9149215070

	MAIL ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580-1434

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GABELLI GLOBAL MULTIMEDIA TRUST INC
		DATE OF NAME CHANGE:	19940414

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Gabelli Gold Fund, Inc.
		CENTRAL INDEX KEY:			0000923459
		IRS NUMBER:				133770370
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580-1434
		BUSINESS PHONE:		8004223554

	MAIL ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580-1434

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GAMCO GOLD FUND, INC
		DATE OF NAME CHANGE:	20070411

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GABELLI GOLD FUND INC
		DATE OF NAME CHANGE:	19940519

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GABELLI INTERNATIONAL GROWTH FUND, INC
		CENTRAL INDEX KEY:			0000925463
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE CORPOATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580-1434
		BUSINESS PHONE:		8004223554

	MAIL ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580-1434

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GAMCO INTERNATIONAL GROWTH FUND, INC
		DATE OF NAME CHANGE:	20070411

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GABELLI INTERNATIONAL GROWTH FUND INC
		DATE OF NAME CHANGE:	19940616

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GABELLI UTILITY TRUST
		CENTRAL INDEX KEY:			0001080720
		IRS NUMBER:				134046522
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1 CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580
		BUSINESS PHONE:		9149215083

	MAIL ADDRESS:	
		STREET 1:		1 CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GABELLI UTILITY FUND
		DATE OF NAME CHANGE:	19990225

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GABELLI DIVIDEND GROWTH FUND
		CENTRAL INDEX KEY:			0001086884
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580
		BUSINESS PHONE:		8004223554

	MAIL ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GABELLI BLUE CHIP VALUE FUND
		DATE OF NAME CHANGE:	19990520

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GABELLI UTILITIES FUND
		CENTRAL INDEX KEY:			0001087966
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580

	MAIL ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580

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:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GDL FUND
		CENTRAL INDEX KEY:			0001378701
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580
		BUSINESS PHONE:		914-921-5100

	MAIL ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Gabelli Global Deal Fund
		DATE OF NAME CHANGE:	20061019

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Gabelli Healthcare & WellnessRx Trust
		CENTRAL INDEX KEY:			0001391437
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580-1422
		BUSINESS PHONE:		914-921-5100

	MAIL ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580-1422

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Gabelli Global Healthcare & WellnessRx Trust
		DATE OF NAME CHANGE:	20070227

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Gabelli ESG Fund, Inc.
		CENTRAL INDEX KEY:			0001391839
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580
		BUSINESS PHONE:		1 800 422 3554

	MAIL ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Gabelli SRI Fund, Inc.
		DATE OF NAME CHANGE:	20130423

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Gabelli SRI Green Fund, Inc.
		DATE OF NAME CHANGE:	20090909

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Gabelli SRI Fund, Inc.
		DATE OF NAME CHANGE:	20070302

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Gabelli 787 Fund, Inc.
		CENTRAL INDEX KEY:			0001394166
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1290 AVENUE OF THE AMERICAS
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10104
		BUSINESS PHONE:		800-432-4320

	MAIL ADDRESS:	
		STREET 1:		1290 AVENUE OF THE AMERICAS
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10104

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	787 Fund, Inc.
		DATE OF NAME CHANGE:	20070322

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GABELLI ASSET FUND
		CENTRAL INDEX KEY:			0000783898
		IRS NUMBER:				133331485
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580
		BUSINESS PHONE:		8004223554

	MAIL ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		STREET 2:		100 PARK AVENUE
		CITY:			RYE
		STATE:			NY
		ZIP:			10580

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GABELLI GROWTH FUND
		CENTRAL INDEX KEY:			0000806857
		IRS NUMBER:				133391404
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580-1434
		BUSINESS PHONE:		2124903670

	MAIL ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580-1434

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GAMCO GROWTH FUND
		DATE OF NAME CHANGE:	20070411

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GABELLI GROWTH FUND
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Skadden Arps
         Document created using EDGARfilings PROfile 8.4.0.0
         Copyright 1995 - 2022 Broadridge -->
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<body style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; text-align: left; color: #000000;" bgcolor="#ffffff">
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    <div style="text-align: center; margin-bottom: 8pt;"><img src="image0.jpg" height="53" width="203"></div>
    <div style="margin-bottom: 8pt;"><br>
    </div>
    <div style="margin-bottom: 8pt;"><br>
    </div>
    <div style="text-indent: 36pt; margin-left: 288pt; margin-bottom: 8pt; font-family: 'Times New Roman', serif; font-size: 12pt;">August 25, 2022</div>
    <div style="margin-bottom: 8pt;"><br>
    </div>
    <div style="margin-bottom: 8pt; font-family: 'Times New Roman', serif; font-size: 12pt; font-weight: bold;"><u>VIA EDGAR</u></div>
    <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">Mindy Rotter, Esq., CPA</div>
    <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">Division of Investment Management</div>
    <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">Disclosure Review and Accounting Office</div>
    <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">U.S. Securities and Exchange Commission</div>
    <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">New York Regional Office</div>
    <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">100 Pearl Street, Suite 20-100</div>
    <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">New York, NY 10004-2616</div>
    <div style="margin-bottom: 8pt;"><br>
    </div>
    <div style="margin-left: 144pt; margin-bottom: 8pt; font-family: 'Times New Roman', serif; font-size: 12pt;">RE: <u>Gabelli Funds</u></div>
    <div style="margin-bottom: 8pt;"><br>
    </div>
    <div style="margin-bottom: 8pt; font-family: 'Times New Roman', serif; font-size: 12pt;">Dear Ms. Rotter:</div>
    <div style="text-indent: 36pt; margin-bottom: 8pt; font-family: 'Times New Roman', serif; font-size: 12pt;">Thank you for your oral comments on July 27, 2022 regarding your Sarbanes-Oxley review of the funds listed on Appendix A. The funds have
      considered your comments and authorized us to respond on their behalf as set forth below. Your oral comments are summarized to the best of our understanding, followed by the funds&#8217; responses.</div>
    <div style="text-align: center; margin-bottom: 8pt; font-family: 'Times New Roman', serif; font-size: 12pt;">* * * * * * *</div>
    <div style="text-align: center; margin-bottom: 8pt; font-family: 'Times New Roman', serif; font-size: 12pt; font-weight: bold;"><u>Comments and Responses</u></div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="zcc453edcad884154ab8e85d5b01fff07" cellpadding="0" cellspacing="0">

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          <td style="width: 18pt; vertical-align: top; align: right; font-family: 'Times New Roman', serif; font-size: 12pt;">1.</td>
          <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">The line graph for Gabelli Value 25 Fund, Inc. Class A shares appears to begin at a $10K initial investment.&#160; The current prospectus notes a sales charge.&#160; Explain why the
              line graph does not conform to rule N1-A instructions 1 and 2, item 27b.</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="text-align: justify; margin-left: 36pt; font-family: 'Times New Roman', serif; font-size: 12pt;"><font style="font-weight: bold;">Response:&#160; </font>The line graph for Gabelli Value 25 Fund, Inc. Class A in the annual report dated December
      31, 2021 should have reflected the impact of the sales charge.&#160; The registrant will ensure that such sales charges will be reflected in future graphs.</div>
    <div><br>
    </div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
      <div id="DSPFPageFooter"></div>
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        <hr style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;" noshade="noshade"></div>
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    <div style="margin-bottom: 8pt;"><br>
    </div>
    <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">Mindy Rotter, Esq., CPA</div>
    <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">August 25, 2022</div>
    <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">Page 2</div>
    <div><br>
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    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="ze61164a1296b48379d787e9c9112dcfb" cellpadding="0" cellspacing="0">

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          <td style="width: 18pt; vertical-align: top; align: right; font-family: 'Times New Roman', serif; font-size: 12pt;">2.</td>
          <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">Please explain in correspondence how Gabelli Gold Fund, Inc. meets the diversification requirement as individual investments representing greater than 5% of total assets, are
              greater than 25% of total assets.</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="text-align: justify; margin-left: 36pt; font-family: 'Times New Roman', serif; font-size: 12pt;"><font style="font-weight: bold;">Response:&#160; </font>Gabelli Gold Fund, Inc. has certain holdings that are currently each over 5% of total
      assets.&#160; This is due to appreciation of the securities&#8217; value including the results of merger activity within the gold sector, or due to a reduction of the Fund&#8217;s total assets, which result in a position becoming a larger portion of total assets.&#160;
      The portfolio manager of Gabelli Gold Fund, Inc. understands the diversification rule, and will not buy additional shares of securities with greater than 5% positions.&#160; Independently, the Advisor&#8217;s compliance department monitors the Fund&#8217;s daily
      trade activity to ensure no additional shares are purchased in greater than 5% positions.&#160;&#160; As a result, the Gabelli Gold Fund, Inc. is not in violation of the diversification rule.</div>
    <div><br>
    </div>
    <div><br>
    </div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z64e955a03bd04c2eaa034276d0f2bc63" cellpadding="0" cellspacing="0">

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          <td style="width: 18pt; vertical-align: top; align: right; font-family: 'Times New Roman', serif; font-size: 12pt;">3.</td>
          <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">Please explain in correspondence why there is no footnote explaining how asset coverage was calculated, in the Financial Highlights of Gabelli Global Small and Mid Cap Value
              Trust.</div>
          </td>
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    </table>
    <div><br>
    </div>
    <div style="text-align: justify; margin-left: 36pt; font-family: 'Times New Roman', serif; font-size: 12pt;"><font style="font-weight: bold;">Response:&#160; </font>The Financial Highlights of Gabelli Global Small and Mid Cap Value Trust as of December 31,
      2021 should have included a footnote stating &#8220;Asset coverage per share is calculated by combining all series of preferred shares.&#8221;&#160; The registrant will ensure that such footnote is presented in future Financial Highlights.</div>
    <div><br>
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    <div><br>
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          <td style="width: 18pt; vertical-align: top; align: right; font-family: 'Times New Roman', serif; font-size: 12pt;">4.</td>
          <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">Please describe in correspondence what &#8220;Payable to bank&#8221; liability in the statement of assets and liabilities was used for on Gabelli Value 25 Fund, Inc.&#160; Gabelli Value 25
              Fund, Inc. does not have access to a line of credit, while Gabelli Global Rising Income and Dividend Fund has access to the line of credit, but did not use it.</div>
          </td>
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    </table>
    <div><br>
    </div>
    <div style="text-align: justify; margin-left: 36pt; font-family: 'Times New Roman', serif; font-size: 12pt;"><font style="font-weight: bold;">Response:&#160; </font>The &#8220;Payable to bank&#8221; liability in the Gabelli Value 25 Fund, Inc.&#8217;s statement of assets
      and liabilities in the annual report dated December 31, 2021 was a cash overdraft at its custodian bank.</div>
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    </div>
    <div><br>
    </div>
    <div style="text-align: justify;">
      <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z262d649153a046cb8d10029c28958048" cellpadding="0" cellspacing="0">

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            <td style="width: 18pt; vertical-align: top; align: right; font-family: 'Times New Roman', serif; font-size: 12pt;">5.</td>
            <td style="width: auto; vertical-align: top; text-align: justify;">
              <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">Please describe in correspondence the frequency with which &#8220;Receivable from Adviser&#8221; in the statement of assets and liabilities is settled.&#160; Include in the discussion
                whether settlement terms are the same terms as &#8220;Payable to Adviser&#8221;.&#160; [Examples: Gabelli Focused Growth and Income Fund; Gabelli Global Financial Services Fund; Gabelli Enterprise Mergers and Acquisitions Fund; Gabelli Dividend Growth Fund;
                Gabelli International Growth Fund, Inc; Gabelli Value 25 Fund Inc.; Gabelli Global Content and Connectivity<br>
              </div>
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    <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">Mindy Rotter, Esq., CPA</div>
    <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">August 25, 2022</div>
    <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">Page 3</div>
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    <div style="text-align: justify; margin-left: 36pt; font-family: 'Times New Roman', serif; font-size: 12pt;">Fund; Gabelli Global Growth Fund; Gabelli Global Rising Income and Dividend Fund; Gabelli International Small Cap Fund; and Gabelli Global Mini
      Mites Fund.]</div>
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    <div style="text-align: justify; margin-left: 36pt; font-family: 'Times New Roman', serif; font-size: 12pt;"><font style="font-weight: bold;">Response:&#160; </font>The amounts labeled &#8220;Receivable from Adviser&#8221; in the statements of assets and liabilities
      for the funds are settled on a monthly basis.&#160; These are similar to the settlement terms for the amounts &#8220;Payable to Adviser&#8221;.</div>
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          <td style="width: 18pt; vertical-align: top; align: right; font-family: 'Times New Roman', serif; font-size: 12pt;">6.</td>
          <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">Please confirm in correspondence that the response to item C11 is correct in Form N-CEN filed 12/13/2021 for Gabelli U.S. Treasury Money Market Fund.</div>
          </td>
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    </table>
    <div><br>
    </div>
    <div style="text-align: justify; margin-left: 36pt; font-family: 'Times New Roman', serif; font-size: 12pt;"><font style="font-weight: bold;">Response:&#160; </font>Item C11 in form N-CEN filed December 13, 2021 for Gabelli U.S. Treasury Money Market Fund
      should have stated that Intercontinental Exchange, Inc. provided pricing services during the period.&#160; The registrant will ensure that the pricing vendor is presented in future form N-CEN filings.</div>
    <div><br>
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    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="zb29adfe57eaf4dc9a6b9bb36156d4e6e" cellpadding="0" cellspacing="0">

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          <td style="width: 18pt; vertical-align: top; align: right; font-family: 'Times New Roman', serif; font-size: 12pt;">7.</td>
          <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">Gabelli Global Financial Services Fund is noted as &#8220;Global Financial Services Fund&#8221; in the audit opinion in the annual report dated September 30, 2021.&#160; Confirm the correct
              name will be used in future audit opinions.</div>
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    </table>
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    </div>
    <div style="text-align: justify; margin-left: 36pt; font-family: 'Times New Roman', serif; font-size: 12pt;"><font style="font-weight: bold;">Response:&#160; </font>The Gabelli Global Financial Services Fund confirms that the correct fund name will be used
      in future audit opinions.</div>
    <div><br>
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    <div><br>
    </div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z74cfc946de9d46fab06d7e05cdcd6362" cellpadding="0" cellspacing="0">

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          <td style="width: 18pt; vertical-align: top; align: right; font-family: 'Times New Roman', serif; font-size: 12pt;">8.</td>
          <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">Each fund has been identified in its respective annual report or registration statement as non-diversified, but each fund appears to be operating as a diversified fund.&#160; If a
              fund has been operating as a diversified fund for longer than three years, please confirm in correspondence that such fund will receive shareholder approval before changing back to non-diversified.&#160; Applies to: Gabelli Focused Growth and
              Income Fund; Gabelli Global Financial Services Fund; Gabelli Enterprise Mergers and Acquisitions Fund; Gabelli Global Rising Income and Dividend Fund; Gabelli International Small Cap Fund; Gabelli Global Mini Mites Fund; and Gabelli
              Multimedia Trust Inc.</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="text-align: justify; margin-left: 36pt; font-family: 'Times New Roman', serif; font-size: 12pt;"><font style="font-weight: bold;">Response:&#160; </font>Gabelli Focused Growth and Income Fund and Gabelli Global Mini Mites Fund have each been
      operating as a non-diversified investment company.&#160; Each of the other funds referenced (Gabelli Global Financial Services Fund; Gabelli Enterprise Mergers and Acquisitions Fund; Gabelli Global Rising Income and Dividend Fund; Gabelli International
      Small Cap Fund; and Gabelli Multimedia Trust Inc.) has been operating as a diversified investment company.&#160; In the event a fund wants to become a non-diversified fund, it will first seek shareholder approval.</div>
    <div><br>
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    <div style="text-align: justify;">
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            <td style="width: 18pt; vertical-align: top; align: right; font-family: 'Times New Roman', serif; font-size: 12pt;">9.</td>
            <td style="width: auto; vertical-align: top; text-align: justify;">
              <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">Each fund had exposure to derivatives during the respective fiscal year ends.&#160; The management discussion of fund performance (&#8220;MDFP&#8221;) does not discuss the impact of<br>
              </div>
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    <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">Mindy Rotter, Esq., CPA</div>
    <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">August 25, 2022</div>
    <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">Page 4</div>
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    <div style="text-align: justify; margin-left: 36pt; font-family: 'Times New Roman', serif; font-size: 12pt;">derivatives on each fund.&#160; If performance was materially affected by the derivative exposure, there should be a discussion of the impact
      included in the MDFP.&#160; Please explain why there was no discussion of this in the MDFP, or confirm that the derivatives exposure had no material effect on the performance of the fund.&#160; [Examples: Gabelli Global Financial Services Fund; Gabelli
      Enterprise Mergers and Acquisitions Fund; Gabelli ABC Fund; Gabelli Global Content and Connectivity Fund; GDL Fund; and Gabelli Utility Trust.]</div>
    <div><br>
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    <div style="text-align: justify; margin-left: 36pt; font-family: 'Times New Roman', serif; font-size: 12pt;"><font style="font-weight: bold;">Response:&#160; </font>Each fund that utilized derivatives during its respective fiscal year incurred expenses
      relating to these derivatives that were not material to fund performance, and as such were not discussed in the Management Discussion of Fund Performance.</div>
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          <td style="width: 18pt; vertical-align: top; align: right; font-family: 'Times New Roman', serif; font-size: 12pt;">10.</td>
          <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">Gabelli Focused Growth and Income Fund changed its primary benchmark from the one used in its preceding fiscal year.&#160; Please explain in correspondence how the fund complied
              with Form N1-A, instruction 7 to 27(b)ii.</div>
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    </table>
    <div><br>
    </div>
    <div style="text-align: justify; margin-left: 36pt; font-family: 'Times New Roman', serif; font-size: 12pt;"><font style="font-weight: bold;">Response:&#160; </font>The primary benchmark for Gabelli Focused Growth and Income Fund did not change from its
      preceding fiscal year.&#160; In both fiscal years the primary benchmark was S&amp;P MidCap 400 Index, which was shown in the &#8220;Comparative Results&#8221; tables in the annual reports as of September 30, 2020 and September 30, 2021, and was also shown in the
      Fund&#8217;s prospectuses dated January 28, 2020 and January 28, 2021. The fund notes, however, that the MDFPs in the 2020 and 2021 annual reports reference other benchmarks. Going forward, the fund will ensure that the MDFP only references the fund&#8217;s
      primary benchmark.</div>
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          <td style="width: 18pt; vertical-align: top; align: right; font-family: 'Times New Roman', serif; font-size: 12pt;">11.</td>
          <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">According to the statements of changes, each fund had a return of capital distribution.&#160; Confirm that no reference to yield or dividend was made when describing distributions
              that contain a return of capital: in marketing materials, financial statement disclosures, and/or the web site, as those terms may be misinterpreted as income.&#160; Applies to: Gabelli Equity Income Fund; Gabelli Growth Fund; Gabelli Utilities
              Fund; GDL Fund; and Gabelli Multimedia Trust Inc.</div>
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    </table>
    <div><br>
    </div>
    <div style="text-align: justify; margin-left: 36pt; font-family: 'Times New Roman', serif; font-size: 12pt;"><font style="font-weight: bold;">Response:&#160; </font>Each fund confirms that no reference to &#8220;yield&#8221; or &#8220;dividend&#8221; is made when describing
      distributions that contain a return of capital, in marketing materials, financial statement disclosures, or web site.</div>
    <div><br>
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    <div><br>
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          <td style="width: 18pt; vertical-align: top; align: right; font-family: 'Times New Roman', serif; font-size: 12pt;">12.</td>
          <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">Confirm each fund has complied with the shareholder notice requirements regarding its return of capital per section19a of the Investment Company Act of 1940.&#160; Applies to:
              Gabelli Equity Income Fund; Gabelli Growth Fund; Gabelli Utilities Fund; GDL Fund; and Gabelli Multimedia Trust Inc.</div>
          </td>
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    </table>
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    </div>
    <div style="text-align: justify; margin-left: 36pt; font-family: 'Times New Roman', serif; font-size: 12pt;"><font style="font-weight: bold;">Response:&#160; </font>Each fund confirms that it has complied with shareholder notice requirements of section 19a
      of the Investment Company Act of 1940.</div>
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    <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">Mindy Rotter, Esq., CPA</div>
    <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">August 25, 2022</div>
    <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">Page 5</div>
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          <td style="width: 18pt; vertical-align: top; align: right; font-family: 'Times New Roman', serif; font-size: 12pt;">13.</td>
          <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">Please confirm in correspondence there are no amounts to be disclosed, or explain why amounts payable to officers and directors have not been presented separately in the
              statement of assets and liabilities to comply with Regulation S-X 6-04.</div>
          </td>
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    </table>
    <div><br>
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    <div style="text-align: justify; margin-left: 36pt; font-family: 'Times New Roman', serif; font-size: 12pt;"><font style="font-weight: bold;">Response:&#160; </font>Each fund confirms that there are no amounts to be disclosed separately as &#8220;Payable to
      directors&#8221; in the statements of assets of liabilities, to comply with Regulation S-X 6-04.&#160; Each fund confirms that, where applicable, amounts payable to fund officers are disclosed separately in the statements of assets and liabilities as &#8220;Payable
      for payroll expenses&#8221; to comply with Regulation S-X 6-04.</div>
    <div><br>
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          <td style="width: 18pt; vertical-align: top; align: right; font-family: 'Times New Roman', serif; font-size: 12pt;">14.</td>
          <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">Please explain in correspondence what interest expense in the statement of operations is.&#160; The line of credit note in the financial statements states that there were no
              borrowings under the line of credit.&#160; Applies to: Gabelli Focused Growth and Income Fund; Gabelli Enterprise Mergers and Acquisitions Fund; Gabelli Dividend Growth Fund; Gabelli International Growth Fund, Inc.; Gabelli ABC Fund; Gabelli Value
              25 Fund Inc.; and Gabelli Global Rising Income and Dividend Fund.&#160; Gabelli ESG Fund, Inc. and Gabelli Dividend &amp; Income Trust have the same question, but do not have access to the line of credit.</div>
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    <div style="text-align: justify; margin-left: 36pt; font-family: 'Times New Roman', serif; font-size: 12pt;"><font style="font-weight: bold;">Response:&#160; </font>The line item labeled &#8220;Interest expense&#8221; in each fund&#8217;s statement of operations relates to
      interest charged on overdraft balances at the custodian bank, and where applicable, interest charged under the line of credit, when a borrowing is made from the line of credit.</div>
    <div><br>
    </div>
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          <td style="width: 18pt; vertical-align: top; align: right; font-family: 'Times New Roman', serif; font-size: 12pt;">15.</td>
          <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">Form N-CEN filed 1/10/2022 for Gabelli 787 Fund, Inc. discloses a NAV error for Gabelli Enterprise Mergers and Acquisitions Fund in item B22.&#160; Please disclose in
              correspondence the following:</div>
          </td>
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    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z1b1ce3bff78048a2bba64414718427f2" cellpadding="0" cellspacing="0">

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          <td style="width: 18pt; vertical-align: top; align: right; font-family: 'Times New Roman', serif; font-size: 12pt;">a)</td>
          <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">Which fund the NAV error applies to</div>
          </td>
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          </td>
          <td style="width: 18pt; vertical-align: top; align: right; font-family: 'Times New Roman', serif; font-size: 12pt;">b)</td>
          <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">The nature of the error</div>
          </td>
        </tr>

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          <td style="width: 18pt; vertical-align: top; align: right; font-family: 'Times New Roman', serif; font-size: 12pt;">c)</td>
          <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">The dollar impact of the error, and whether reprocessing of shareholder activity was required</div>
          </td>
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          </td>
          <td style="width: 18pt; vertical-align: top; align: right; font-family: 'Times New Roman', serif; font-size: 12pt;">d)</td>
          <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">Confirm that any affected shareholders were made whole and if so, that the reprocessing was accurate</div>
          </td>
        </tr>

    </table>
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          <td style="width: 54pt;"><br>
          </td>
          <td style="width: 18pt; vertical-align: top; align: right; font-family: 'Times New Roman', serif; font-size: 12pt;">e)</td>
          <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">Procedures implemented to minimize the likely recurrence of such type of error</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="text-align: justify; margin-left: 36pt; font-family: 'Times New Roman', serif; font-size: 12pt;"><font style="font-weight: bold;">Response:&#160; </font>Form N-CEN filed January 10, 2022 for Gabelli 787 Fund, Inc. incorrectly responded &#8220;Yes&#8221; to
      question B22.&#160; The response to question B22 should have been &#8220;No&#8221;.</div>
    <div style="margin-bottom: 8pt;"><br>
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    <div style="margin-bottom: 8pt;"><br>
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    <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">Mindy Rotter, Esq., CPA</div>
    <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">August 25, 2022</div>
    <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">Page 6</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt; margin-bottom: 8pt; font-family: 'Times New Roman', serif; font-size: 12pt;">Should you have any additional comments or concerns, please do not hesitate to contact me at (914) 921-7774.</div>
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        <tr>
          <td style="width: 58.72%; vertical-align: top;">&#160;</td>
          <td style="width: 30.8%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">Best regards,</div>
          </td>
          <td style="width: 10.48%; vertical-align: top;">&#160;</td>
        </tr>
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          <td style="width: 58.72%; vertical-align: top;">&#160;</td>
          <td style="width: 30.8%; vertical-align: top;">&#160;</td>
          <td style="width: 10.48%; vertical-align: top;">&#160;</td>
        </tr>
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          <td style="width: 58.72%; vertical-align: top;">&#160;</td>
          <td style="width: 30.8%; vertical-align: top; border-bottom: #000000 0.50pt solid;">
            <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">/s/ Peter D. Goldstein</div>
          </td>
          <td style="width: 10.48%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 58.72%; vertical-align: top;">&#160;</td>
          <td style="width: 30.8%; vertical-align: top; border-top: #000000 0.50pt solid;">&#160;</td>
          <td style="width: 10.48%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 58.72%; vertical-align: top;">&#160;</td>
          <td style="width: 30.8%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">Peter D. Goldstein, Esq.</div>
          </td>
          <td style="width: 10.48%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 58.72%; vertical-align: top;">&#160;</td>
          <td style="width: 30.8%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">General Counsel</div>
          </td>
          <td style="width: 10.48%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 58.72%; vertical-align: top;">&#160;</td>
          <td style="width: 30.8%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">GAMCO Investors, Inc.</div>
          </td>
          <td style="width: 10.48%; vertical-align: top;">&#160;</td>
        </tr>

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    <div style="margin-bottom: 8pt;"><br>
    </div>
    <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">Mindy Rotter, Esq., CPA</div>
    <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">August 25, 2022</div>
    <div style="margin-bottom: 8pt; font-family: 'Times New Roman', serif; font-size: 12pt;">Page 7</div>
    <div style="margin-bottom: 8pt; font-family: 'Times New Roman', serif; font-size: 12pt; font-weight: bold;"><u>Appendix A</u></div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="z264c2bb9093341bcbea67258e472c379" cellpadding="0" cellspacing="0">

        <tr>
          <td style="width: 11.28%; vertical-align: top; border-left: #000000 1.00pt solid; border-right: #000000 1.00pt solid; border-top: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="margin-left: 6pt;">&#160;</div>
          </td>
          <td style="width: 12.38%; vertical-align: top; border-right: #000000 1.00pt solid; border-top: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; font-weight: bold; margin-left: 6pt;">Series ID</div>
          </td>
          <td style="width: 11.38%; vertical-align: top; border-right: #000000 1.00pt solid; border-top: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; font-weight: bold; margin-left: 6pt;">FYE</div>
          </td>
          <td style="width: 9.37%; vertical-align: top; border-right: #000000 1.00pt solid; border-top: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; font-weight: bold; margin-left: 6pt;">File #</div>
          </td>
          <td style="width: 28.33%; vertical-align: top; border-right: #000000 1.00pt solid; border-top: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; font-weight: bold; margin-left: 6pt;">Series Name</div>
          </td>
          <td style="width: 27.26%; vertical-align: top; border-right: #000000 1.00pt solid; border-top: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; font-weight: bold; margin-left: 6pt;">Registrant Name</div>
          </td>
        </tr>
        <tr>
          <td style="width: 11.28%; vertical-align: top; border-left: #000000 1.00pt solid; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">1</div>
          </td>
          <td style="width: 12.38%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">S000017367</div>
          </td>
          <td style="width: 11.38%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">3/31/2022</div>
          </td>
          <td style="width: 9.37%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">811-22026</div>
          </td>
          <td style="width: 28.33%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">Gabelli ESG Fund, Inc.</div>
          </td>
          <td style="width: 27.26%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">Gabelli ESG Fund, Inc.</div>
          </td>
        </tr>
        <tr>
          <td style="width: 11.28%; vertical-align: top; border-left: #000000 1.00pt solid; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">2</div>
          </td>
          <td style="width: 12.38%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">S000001061</div>
          </td>
          <td style="width: 11.38%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">9/30/2021</div>
          </td>
          <td style="width: 9.37%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">811-06367</div>
          </td>
          <td style="width: 28.33%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">THE GABELLI EQUITY INCOME FUND</div>
          </td>
          <td style="width: 27.26%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">GABELLI EQUITY SERIES FUNDS INC</div>
          </td>
        </tr>
        <tr>
          <td style="width: 11.28%; vertical-align: top; border-left: #000000 1.00pt solid; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">3</div>
          </td>
          <td style="width: 12.38%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">S000001062</div>
          </td>
          <td style="width: 11.38%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">9/30/2021</div>
          </td>
          <td style="width: 9.37%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">811-06367</div>
          </td>
          <td style="width: 28.33%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">THE GABELLI SMALL CAP GROWTH FUND</div>
          </td>
          <td style="width: 27.26%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">GABELLI EQUITY SERIES FUNDS INC</div>
          </td>
        </tr>
        <tr>
          <td style="width: 11.28%; vertical-align: top; border-left: #000000 1.00pt solid; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">4</div>
          </td>
          <td style="width: 12.38%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">S000001063</div>
          </td>
          <td style="width: 11.38%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">9/30/2021</div>
          </td>
          <td style="width: 9.37%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">811-06367</div>
          </td>
          <td style="width: 28.33%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">THE GABELLI FOCUSED GROWTH AND INCOME FUND</div>
          </td>
          <td style="width: 27.26%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">GABELLI EQUITY SERIES FUNDS INC</div>
          </td>
        </tr>
        <tr>
          <td style="width: 11.28%; vertical-align: top; border-left: #000000 1.00pt solid; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">5</div>
          </td>
          <td style="width: 12.38%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">S000062891</div>
          </td>
          <td style="width: 11.38%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">9/30/2021</div>
          </td>
          <td style="width: 9.37%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">811-06367</div>
          </td>
          <td style="width: 28.33%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">The Gabelli Global Financial Services Fund</div>
          </td>
          <td style="width: 27.26%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">GABELLI EQUITY SERIES FUNDS INC</div>
          </td>
        </tr>
        <tr>
          <td style="width: 11.28%; vertical-align: top; border-left: #000000 1.00pt solid; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">6</div>
          </td>
          <td style="width: 12.38%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">S000001074</div>
          </td>
          <td style="width: 11.38%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">9/30/2021</div>
          </td>
          <td style="width: 9.37%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">811-06687</div>
          </td>
          <td style="width: 28.33%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">THE GABELLI U.S. TREASURY MONEY MARKET FUND</div>
          </td>
          <td style="width: 27.26%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">GABELLI MONEY MARKET FUNDS</div>
          </td>
        </tr>
        <tr>
          <td style="width: 11.28%; vertical-align: top; border-left: #000000 1.00pt solid; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">7</div>
          </td>
          <td style="width: 12.38%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">S000017793</div>
          </td>
          <td style="width: 11.38%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">10/31/2021</div>
          </td>
          <td style="width: 9.37%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">811-22041</div>
          </td>
          <td style="width: 28.33%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">Enterprise Mergers and Acquisitions Fund</div>
          </td>
          <td style="width: 27.26%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">Gabelli 787 Fund, Inc.</div>
          </td>
        </tr>
        <tr>
          <td style="width: 11.28%; vertical-align: top; border-left: #000000 1.00pt solid; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">8</div>
          </td>
          <td style="width: 12.38%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">S000001087</div>
          </td>
          <td style="width: 11.38%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">12/31/2021</div>
          </td>
          <td style="width: 9.37%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">811-04494</div>
          </td>
          <td style="width: 28.33%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">THE GABELLI ASSET FUND</div>
          </td>
          <td style="width: 27.26%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">GABELLI ASSET FUND</div>
          </td>
        </tr>
        <tr>
          <td style="width: 11.28%; vertical-align: top; border-left: #000000 1.00pt solid; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">9</div>
          </td>
          <td style="width: 12.38%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">S000001071</div>
          </td>
          <td style="width: 11.38%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">12/31/2021</div>
          </td>
          <td style="width: 9.37%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">811-09377</div>
          </td>
          <td style="width: 28.33%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">THE GABELLI DIVIDEND GROWTH FUND</div>
          </td>
          <td style="width: 27.26%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">GABELLI DIVIDEND GROWTH FUND</div>
          </td>
        </tr>
        <tr>
          <td style="width: 11.28%; vertical-align: top; border-left: #000000 1.00pt solid; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">10</div>
          </td>
          <td style="width: 12.38%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">S000001068</div>
          </td>
          <td style="width: 11.38%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">12/31/2021</div>
          </td>
          <td style="width: 9.37%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">811-08518</div>
          </td>
          <td style="width: 28.33%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">GABELLI GOLD FUND INC</div>
          </td>
          <td style="width: 27.26%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">Gabelli Gold Fund, Inc.</div>
          </td>
        </tr>
        <tr>
          <td style="width: 11.28%; vertical-align: top; border-left: #000000 1.00pt solid; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">11</div>
          </td>
          <td style="width: 12.38%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">S000001072</div>
          </td>
          <td style="width: 11.38%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">12/31/2021</div>
          </td>
          <td style="width: 9.37%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">811-04873</div>
          </td>
          <td style="width: 28.33%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">The Gabelli Growth Fund</div>
          </td>
          <td style="width: 27.26%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">GABELLI GROWTH FUND</div>
          </td>
        </tr>
        <tr>
          <td style="width: 11.28%; vertical-align: top; border-left: #000000 1.00pt solid; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">12</div>
          </td>
          <td style="width: 12.38%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">S000001069</div>
          </td>
          <td style="width: 11.38%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">12/31/2021</div>
          </td>
          <td style="width: 9.37%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">811-08560</div>
          </td>
          <td style="width: 28.33%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">GABELLI INTERNATIONAL GROWTH FUND, INC</div>
          </td>
          <td style="width: 27.26%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">GABELLI INTERNATIONAL GROWTH FUND, INC</div>
          </td>
        </tr>
        <tr>
          <td style="width: 11.28%; vertical-align: top; border-left: #000000 1.00pt solid; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">13</div>
          </td>
          <td style="width: 12.38%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">S000001070</div>
          </td>
          <td style="width: 11.38%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">12/31/2021</div>
          </td>
          <td style="width: 9.37%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">811-07326</div>
          </td>
          <td style="width: 28.33%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">THE GABELLI ABC FUND</div>
          </td>
          <td style="width: 27.26%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">GABELLI INVESTOR FUNDS INC</div>
          </td>
        </tr>
        <tr>
          <td style="width: 11.28%; vertical-align: top; border-left: #000000 1.00pt solid; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">14</div>
          </td>
          <td style="width: 12.38%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">S000001075</div>
          </td>
          <td style="width: 11.38%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">12/31/2021</div>
          </td>
          <td style="width: 9.37%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">811-09397</div>
          </td>
          <td style="width: 28.33%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">THE GABELLI UTILITIES FUND</div>
          </td>
          <td style="width: 27.26%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">GABELLI UTILITIES FUND</div>
          </td>
        </tr>
        <tr>
          <td style="width: 11.28%; vertical-align: top; border-left: #000000 1.00pt solid; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">15</div>
          </td>
          <td style="width: 12.38%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">S000001076</div>
          </td>
          <td style="width: 11.38%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">12/31/2021</div>
          </td>
          <td style="width: 9.37%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">811-05848</div>
          </td>
          <td style="width: 28.33%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">THE GABELLI VALUE 25 FUND INC.</div>
          </td>
          <td style="width: 27.26%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">GABELLI VALUE 25 FUND INC</div>
          </td>
        </tr>

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    <div style="margin-bottom: 8pt;"><br>
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    <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">Mindy Rotter, Esq., CPA</div>
    <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">August 25, 2022</div>
    <div style="margin-bottom: 8pt; font-family: 'Times New Roman', serif; font-size: 12pt;">Page 8</div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="z34e87f940dcd4ba4a0b24b599a294e76" cellpadding="0" cellspacing="0">

        <tr>
          <td style="width: 11.06%; vertical-align: top; border-left: #000000 1.00pt solid; border-right: #000000 1.00pt solid; border-top: #000000 0.50pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">16</div>
          </td>
          <td style="width: 13.52%; vertical-align: top; border-right: #000000 1.00pt solid; border-top: #000000 0.50pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">S000001067</div>
          </td>
          <td style="width: 11.9%; vertical-align: top; border-right: #000000 1.00pt solid; border-top: #000000 0.50pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">12/31/2021</div>
          </td>
          <td style="width: 9.2%; vertical-align: top; border-right: #000000 1.00pt solid; border-top: #000000 0.50pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">811-07896</div>
          </td>
          <td style="width: 27.68%; vertical-align: top; border-right: #000000 1.00pt solid; border-top: #000000 0.50pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">GABELLI GLOBAL CONTENT &amp; CONNECTIVITY FUND</div>
          </td>
          <td style="width: 26.65%; vertical-align: top; border-right: #000000 1.00pt solid; border-top: #000000 0.50pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">GAMCO GLOBAL SERIES FUNDS, INC</div>
          </td>
        </tr>
        <tr>
          <td style="width: 11.06%; vertical-align: top; border-left: #000000 1.00pt solid; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">17</div>
          </td>
          <td style="width: 13.52%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">S000001065</div>
          </td>
          <td style="width: 11.9%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">12/31/2021</div>
          </td>
          <td style="width: 9.2%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">811-07896</div>
          </td>
          <td style="width: 27.68%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">The Gabelli Global Growth Fund</div>
          </td>
          <td style="width: 26.65%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">GAMCO GLOBAL SERIES FUNDS, INC</div>
          </td>
        </tr>
        <tr>
          <td style="width: 11.06%; vertical-align: top; border-left: #000000 1.00pt solid; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">18</div>
          </td>
          <td style="width: 13.52%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">S000001064</div>
          </td>
          <td style="width: 11.9%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">12/31/2021</div>
          </td>
          <td style="width: 9.2%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">811-07896</div>
          </td>
          <td style="width: 27.68%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">The Gabelli Global Rising Income and Dividend Fund</div>
          </td>
          <td style="width: 26.65%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">GAMCO GLOBAL SERIES FUNDS, INC</div>
          </td>
        </tr>
        <tr>
          <td style="width: 11.06%; vertical-align: top; border-left: #000000 1.00pt solid; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">19</div>
          </td>
          <td style="width: 13.52%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">S000001066</div>
          </td>
          <td style="width: 11.9%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">12/31/2021</div>
          </td>
          <td style="width: 9.2%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">811-07896</div>
          </td>
          <td style="width: 27.68%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">GABELLI INTERNATIONAL SMALL CAP FUND</div>
          </td>
          <td style="width: 26.65%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">GAMCO GLOBAL SERIES FUNDS, INC</div>
          </td>
        </tr>
        <tr>
          <td style="width: 11.06%; vertical-align: top; border-left: #000000 1.00pt solid; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">20</div>
          </td>
          <td style="width: 13.52%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">S000063160</div>
          </td>
          <td style="width: 11.9%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">12/31/2021</div>
          </td>
          <td style="width: 9.2%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">811-07896</div>
          </td>
          <td style="width: 27.68%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">Gabelli Global Mini Mites Fund</div>
          </td>
          <td style="width: 26.65%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">GAMCO GLOBAL SERIES FUNDS, INC</div>
          </td>
        </tr>
        <tr>
          <td style="width: 11.06%; vertical-align: top; border-left: #000000 1.00pt solid; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">21</div>
          </td>
          <td style="width: 13.52%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">CEF0003047</div>
          </td>
          <td style="width: 11.9%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">12/31/2021</div>
          </td>
          <td style="width: 9.2%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">811-21969</div>
          </td>
          <td style="width: 27.68%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">GDL FUND</div>
          </td>
          <td style="width: 26.65%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">GDL FUND</div>
          </td>
        </tr>
        <tr>
          <td style="width: 11.06%; vertical-align: top; border-left: #000000 1.00pt solid; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">22</div>
          </td>
          <td style="width: 13.52%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">CEF0002464</div>
          </td>
          <td style="width: 11.9%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">12/31/2021</div>
          </td>
          <td style="width: 9.2%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">811-09243</div>
          </td>
          <td style="width: 27.68%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">GABELLI UTILITY TRUST</div>
          </td>
          <td style="width: 26.65%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">GABELLI UTILITY TRUST</div>
          </td>
        </tr>
        <tr>
          <td style="width: 11.06%; vertical-align: top; border-left: #000000 1.00pt solid; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">23</div>
          </td>
          <td style="width: 13.52%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">CEF0002430</div>
          </td>
          <td style="width: 11.9%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">12/31/2021</div>
          </td>
          <td style="width: 9.2%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">811-21423</div>
          </td>
          <td style="width: 27.68%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">GABELLI DIVIDEND &amp; INCOME TRUST</div>
          </td>
          <td style="width: 26.65%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">GABELLI DIVIDEND &amp; INCOME TRUST</div>
          </td>
        </tr>
        <tr>
          <td style="width: 11.06%; vertical-align: top; border-left: #000000 1.00pt solid; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">24</div>
          </td>
          <td style="width: 13.52%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">CEF0003124</div>
          </td>
          <td style="width: 11.9%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">12/31/2021</div>
          </td>
          <td style="width: 9.2%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">811-22884</div>
          </td>
          <td style="width: 27.68%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">Gabelli Global Small &amp; Mid Cap Value Trust</div>
          </td>
          <td style="width: 26.65%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">Gabelli Global Small &amp; Mid Cap Value Trust</div>
          </td>
        </tr>
        <tr>
          <td style="width: 11.06%; vertical-align: top; border-left: #000000 1.00pt solid; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">25</div>
          </td>
          <td style="width: 13.52%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">CEF0003099</div>
          </td>
          <td style="width: 11.9%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">12/31/2021</div>
          </td>
          <td style="width: 9.2%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">811-22021</div>
          </td>
          <td style="width: 27.68%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">Gabelli Healthcare &amp; WellnessRx Trust</div>
          </td>
          <td style="width: 26.65%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">Gabelli Healthcare &amp; WellnessRx Trust</div>
          </td>
        </tr>
        <tr>
          <td style="width: 11.06%; vertical-align: top; border-left: #000000 1.00pt solid; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">26</div>
          </td>
          <td style="width: 13.52%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">CEF0003021</div>
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          <td style="width: 11.9%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">12/31/2021</div>
          </td>
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            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">811-08476</div>
          </td>
          <td style="width: 27.68%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">GABELLI MULTIMEDIA TRUST INC.</div>
          </td>
          <td style="width: 26.65%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">GABELLI MULTIMEDIA TRUST INC.</div>
          </td>
        </tr>
        <tr>
          <td style="width: 11.06%; vertical-align: top; border-left: #000000 1.00pt solid; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">27</div>
          </td>
          <td style="width: 13.52%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">CEF0004011</div>
          </td>
          <td style="width: 11.9%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">12/31/2018</div>
          </td>
          <td style="width: 9.2%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">811-23035</div>
          </td>
          <td style="width: 27.68%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">Gabelli Go Anywhere Trust</div>
          </td>
          <td style="width: 26.65%; vertical-align: top; border-right: #000000 1.00pt solid; border-bottom: #000000 1.00pt solid;">
            <div style="font-family: 'Times New Roman',serif; margin-left: 6pt;">Gabelli Go Anywhere Trust</div>
          </td>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
