<SEC-DOCUMENT>0000807249-20-000059-index.html : 20200310
<SEC-HEADER>0000807249-20-000059.hdr.sgml : 20200310
<ACCEPTANCE-DATETIME>20200310161230
ACCESSION NUMBER:		0000807249-20-000059
CONFORMED SUBMISSION TYPE:	144
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20200310
DATE AS OF CHANGE:		20200310

SUBJECT COMPANY:	

	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:		144
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	811-21969
		FILM NUMBER:		20701647

	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

REPORTING-OWNER:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GABELLI MARIO J
		CENTRAL INDEX KEY:			0001185533
		RELATIONSHIP:				OTHER

	FILING VALUES:
		FORM TYPE:		144

	MAIL ADDRESS:	
		STREET 1:		C/O GAMCO INVESTORS, INC
		STREET 2:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580
</SEC-HEADER>
<DOCUMENT>
<TYPE>144
<SEQUENCE>1
<FILENAME>gdlc144_031020.htm
<TEXT>
Document 1 - file: gdlc144_031020.htm

</DOCUMENT>
</SEC-DOCUMENT>