<SEC-DOCUMENT>0001133228-19-002209-index.html : 20190412
<SEC-HEADER>0001133228-19-002209.hdr.sgml : 20190412
<ACCEPTANCE-DATETIME>20190412132032
ACCESSION NUMBER:		0001133228-19-002209
CONFORMED SUBMISSION TYPE:	DEF 14A
PUBLIC DOCUMENT COUNT:		5
CONFORMED PERIOD OF REPORT:	20190513
FILED AS OF DATE:		20190412
DATE AS OF CHANGE:		20190412
EFFECTIVENESS DATE:		20190412

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:		DEF 14A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	811-21969
		FILM NUMBER:		19745852

	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>DEF 14A
<SEQUENCE>1
<FILENAME>e518407_def14a.htm
<DESCRIPTION>DEF 14A
<TEXT>
Document 1 - file: e518407_def14a.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>e518407_img01.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: e518407_img01.jpg

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

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

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

</DOCUMENT>
</SEC-DOCUMENT>