<SEC-DOCUMENT>0001133228-17-001886-index.html : 20170613
<SEC-HEADER>0001133228-17-001886.hdr.sgml : 20170613

<ACCEPTANCE-DATETIME>20170403171148

<PRIVATE-TO-PUBLIC>

ACCESSION NUMBER:		0001133228-17-001886

CONFORMED SUBMISSION TYPE:	DEF 14A

PUBLIC DOCUMENT COUNT:		2

CONFORMED PERIOD OF REPORT:	20170515

FILED AS OF DATE:		20170403

DATE AS OF CHANGE:		20170403

EFFECTIVENESS DATE:		20170403


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:		DEF 14A

		SEC ACT:		1934 Act

		SEC FILE NUMBER:	811-21969

		FILM NUMBER:		17735155



	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>DEF 14A
<SEQUENCE>1
<FILENAME>e463116_def14a.htm
<DESCRIPTION>DEF 14A
<TEXT>
Document 1 - file: e463116_def14a.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>2
<FILENAME>filename2.htm
<TEXT>
Document 2 - file: filename2.htm

</DOCUMENT>
</SEC-DOCUMENT>