CORRESP 3 filename3.htm SEC Transmittal Letter

SKADDEN, ARPS, SLATE, MEAGHER & FLOM LLP

  

500 BOYLSTON STREET

BOSTON, MASSACHUSETTS 02116

   

FIRM/AFFILIATE

OFFICES

                                               
  

 

TEL: (617) 573-4800

FAX: (617) 573-4822

www.skadden.com

   

 

BOSTON

CHICAGO

HOUSTON

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PALO ALTO

WASHINGTON, D.C.

WILMINGTON

                          
  

 

December 5, 2017

   

 

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Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

 

  RE: The GDL Fund
       File Nos. 333-213902; 811-21969

Ladies & Gentlemen:

On behalf of The GDL Fund (the “Fund”), we are enclosing herewith for filing pursuant to the Securities Act of 1933, as amended (the “Securities Act”), and the General Rules and Regulations of the Securities and Exchange Commission (the “Commission”), and the Investment Company Act of 1940, as amended, and the General Rules and Regulations of the Commission thereunder, one electronically signed Pre-Effective Amendment No. 3 to the Registration Statement on Form N-2 (the “Registration Statement”).

A fee of $23,164.80 to cover the registration fee under the Securities Act has been paid.

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Securities and Exchange Commission

December 5, 2017

Page 2

If you have any questions or require any further information with respect to this Registration Statement or any other matter relating to the Fund, please do not hesitate to contact me at (617) 573-4836 or Tom DeCapo at (617) 573-4814.

 

Sincerely,
/s/ Kenneth E. Burdon
Kenneth E. Burdon