<SEC-DOCUMENT>0001193125-17-251512-index.html : 20180315
<SEC-HEADER>0001193125-17-251512.hdr.sgml : 20180315

<ACCEPTANCE-DATETIME>20170808171337

<PRIVATE-TO-PUBLIC>

ACCESSION NUMBER:		0001193125-17-251512

CONFORMED SUBMISSION TYPE:	N-2/A

PUBLIC DOCUMENT COUNT:		6

FILED AS OF DATE:		20170808

DATE AS OF CHANGE:		20171215


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/A

		SEC ACT:		1933 Act

		SEC FILE NUMBER:	333-213902

		FILM NUMBER:		171015654



	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/A

		SEC ACT:		1940 Act

		SEC FILE NUMBER:	811-21969

		FILM NUMBER:		171015655



	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/A
<SEQUENCE>1
<FILENAME>d365043dn2a.htm
<DESCRIPTION>THE GDL FUND
<TEXT>
Document 1 - file: d365043dn2a.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.(A)(II)
<SEQUENCE>2
<FILENAME>d365043dex99aii.htm
<DESCRIPTION>AMENDED AND RESTATED STATEMENT
<TEXT>
Document 2 - file: d365043dex99aii.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.(N)
<SEQUENCE>3
<FILENAME>d365043dex99n.htm
<DESCRIPTION>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
<TEXT>
Document 3 - file: d365043dex99n.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.(R)
<SEQUENCE>4
<FILENAME>d365043dex99r.htm
<DESCRIPTION>CODE OF ETHICS OF THE FUND AND THE INVESTMENT ADVISER
<TEXT>
Document 4 - file: d365043dex99r.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.(S)(2)
<SEQUENCE>5
<FILENAME>d365043dex99s2.htm
<DESCRIPTION>POWER OF ATTORNEY OF LESLIE F. FOLEY
<TEXT>
Document 5 - file: d365043dex99s2.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>6
<FILENAME>filename6.htm
<TEXT>
Document 6 - file: filename6.htm

</DOCUMENT>
</SEC-DOCUMENT>