<SEC-DOCUMENT>0001193125-17-361565-index.html : 20180315
<SEC-HEADER>0001193125-17-361565.hdr.sgml : 20180315

<ACCEPTANCE-DATETIME>20171205161827

<PRIVATE-TO-PUBLIC>

ACCESSION NUMBER:		0001193125-17-361565

CONFORMED SUBMISSION TYPE:	N-2/A

PUBLIC DOCUMENT COUNT:		3

FILED AS OF DATE:		20171205

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:		171239874



	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:		171239875



	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>d500185dn2a.htm
<DESCRIPTION>THE GDL FUND
<TEXT>
Document 1 - file: d500185dn2a.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.(N)
<SEQUENCE>2
<FILENAME>d500185dex99n.htm
<DESCRIPTION>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
<TEXT>
Document 2 - file: d500185dex99n.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>3
<FILENAME>filename3.htm
<TEXT>
Document 3 - file: filename3.htm

</DOCUMENT>
</SEC-DOCUMENT>