<SEC-DOCUMENT>0001193125-18-332029-index.html : 20181121
<SEC-HEADER>0001193125-18-332029.hdr.sgml : 20181121
<ACCEPTANCE-DATETIME>20181121112338
ACCESSION NUMBER:		0001193125-18-332029
CONFORMED SUBMISSION TYPE:	N-Q
PUBLIC DOCUMENT COUNT:		8
CONFORMED PERIOD OF REPORT:	20180930
FILED AS OF DATE:		20181121
DATE AS OF CHANGE:		20181121
EFFECTIVENESS DATE:		20181121

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-Q
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-21969
		FILM NUMBER:		181197467

	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-Q
<SEQUENCE>1
<FILENAME>d636933dnq.htm
<DESCRIPTION>GDL FUND
<TEXT>
Document 1 - file: d636933dnq.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.CERT
<SEQUENCE>2
<FILENAME>d636933dex99cert.htm
<DESCRIPTION>302 CERTIFICATIONS
<TEXT>
Document 2 - file: d636933dex99cert.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>g636933dsp14.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 3 - file: g636933dsp14.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>g636933dsp1a.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 4 - file: g636933dsp1a.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>g636933dsp1b.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 5 - file: g636933dsp1b.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>6
<FILENAME>g636933dsp1c.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 6 - file: g636933dsp1c.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>7
<FILENAME>g636933dsp1d.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 7 - file: g636933dsp1d.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>8
<FILENAME>g636933dsp1e.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 8 - file: g636933dsp1e.jpg

</DOCUMENT>
</SEC-DOCUMENT>