<SEC-DOCUMENT>0001193125-18-077210-index.html : 20180309
<SEC-HEADER>0001193125-18-077210.hdr.sgml : 20180309
<ACCEPTANCE-DATETIME>20180309153704
ACCESSION NUMBER:		0001193125-18-077210
CONFORMED SUBMISSION TYPE:	N-CSR
PUBLIC DOCUMENT COUNT:		10
CONFORMED PERIOD OF REPORT:	20171231
FILED AS OF DATE:		20180309
DATE AS OF CHANGE:		20180309
EFFECTIVENESS DATE:		20180309

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-CSR
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-21969
		FILM NUMBER:		18679936

	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-CSR
<SEQUENCE>1
<FILENAME>d509705dncsr.htm
<DESCRIPTION>GDL FUND
<TEXT>
Document 1 - file: d509705dncsr.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.CODE ETH
<SEQUENCE>2
<FILENAME>d509705dex99codeeth.htm
<DESCRIPTION>CODE OF ETHICS
<TEXT>
Document 2 - file: d509705dex99codeeth.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.CERT
<SEQUENCE>3
<FILENAME>d509705dex99cert.htm
<DESCRIPTION>302 CERTIFICATIONS
<TEXT>
Document 3 - file: d509705dex99cert.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.906CERT
<SEQUENCE>4
<FILENAME>d509705dex99906cert.htm
<DESCRIPTION>906 CERTIFICATION
<TEXT>
Document 4 - file: d509705dex99906cert.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>g509705g35n81.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 5 - file: g509705g35n81.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>6
<FILENAME>g509705g41t31.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 6 - file: g509705g41t31.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>7
<FILENAME>g509705g48s79.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 7 - file: g509705g48s79.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>8
<FILENAME>g509705g49a97.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 8 - file: g509705g49a97.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>9
<FILENAME>g509705g77r81.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 9 - file: g509705g77r81.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>10
<FILENAME>g509705g98k77.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 10 - file: g509705g98k77.jpg

</DOCUMENT>
</SEC-DOCUMENT>