<SEC-DOCUMENT>0001193125-16-727655-index.html : 20180315
<SEC-HEADER>0001193125-16-727655.hdr.sgml : 20180315

<ACCEPTANCE-DATETIME>20160930163957

<PRIVATE-TO-PUBLIC>

ACCESSION NUMBER:		0001193125-16-727655

CONFORMED SUBMISSION TYPE:	N-2

PUBLIC DOCUMENT COUNT:		4

FILED AS OF DATE:		20160930

DATE AS OF CHANGE:		20160930


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:		N-2

		SEC ACT:		1933 Act

		SEC FILE NUMBER:	333-213902

		FILM NUMBER:		161913253



	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:			GDL FUND

		CENTRAL INDEX KEY:			0001378701

		IRS NUMBER:				000000000

		STATE OF INCORPORATION:			DE

		FISCAL YEAR END:			1231



	FILING VALUES:

		FORM TYPE:		N-2

		SEC ACT:		1940 Act

		SEC FILE NUMBER:	811-21969

		FILM NUMBER:		161913252



	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



</SEC-HEADER>

<DOCUMENT>
<TYPE>N-2
<SEQUENCE>1
<FILENAME>d269888dn2.htm
<DESCRIPTION>THE GDL FUND
<TEXT>
Document 1 - file: d269888dn2.htm
</DOCUMENT> <DOCUMENT> <TYPE>EX-99.(D)(IV) <SEQUENCE>2 <FILENAME>d269888dex99div.htm <DESCRIPTION>FORM OF INDENTURE <TEXT> Document 2 - file: d269888dex99div.htm
</DOCUMENT> <DOCUMENT> <TYPE>EX-99.(S) <SEQUENCE>3 <FILENAME>d269888dex99s.htm <DESCRIPTION>POWER OF ATTORNEY <TEXT> Document 3 - file: d269888dex99s.htm
</DOCUMENT> <DOCUMENT> <TYPE>CORRESP <SEQUENCE>4 <FILENAME>filename4.htm <TEXT> Document 4 - file: filename4.htm
</DOCUMENT> </SEC-DOCUMENT>