<SEC-DOCUMENT>0001193125-18-113826-index.html : 20180411
<SEC-HEADER>0001193125-18-113826.hdr.sgml : 20180411
<ACCEPTANCE-DATETIME>20180411122656
ACCESSION NUMBER:		0001193125-18-113826
CONFORMED SUBMISSION TYPE:	N-23C-2
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20180411
FILED AS OF DATE:		20180411
DATE AS OF CHANGE:		20180411
EFFECTIVENESS DATE:		20180411

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-23C-2
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	817-01234
		FILM NUMBER:		18749531

	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-23C-2
<SEQUENCE>1
<FILENAME>d569858dn23c2.htm
<DESCRIPTION>THE GDL FUND
<TEXT>
Document 1 - file: d569858dn23c2.htm

</DOCUMENT>
</SEC-DOCUMENT>