<SEC-DOCUMENT>0001193125-20-298289-index.html : 20210623
<SEC-HEADER>0001193125-20-298289.hdr.sgml : 20210623

<ACCEPTANCE-DATETIME>20201119172833

<PRIVATE-TO-PUBLIC>

ACCESSION NUMBER:		0001193125-20-298289

CONFORMED SUBMISSION TYPE:	N-2

PUBLIC DOCUMENT COUNT:		11

FILED AS OF DATE:		20201119

DATE AS OF CHANGE:		20210519


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-2

		SEC ACT:		1940 Act

		SEC FILE NUMBER:	811-21969

		FILM NUMBER:		201329722



	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




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-2

		SEC ACT:		1933 Act

		SEC FILE NUMBER:	333-250213

		FILM NUMBER:		201329721



	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



<IS-FILER-A-NEW-REGISTRANT>N

<IS-FILER-A-WELL-KNOWN-SEASONED-ISSUER>N

<FILED-PURSUANT-TO-GENERAL-INSTRUCTION-A2>N

<IS-FUND-24F2-ELIGIBLE>N

</SEC-HEADER>

<DOCUMENT>
<TYPE>N-2
<SEQUENCE>1
<FILENAME>d15753dn2.htm
<DESCRIPTION>GDL FUND
<TEXT>
Document 1 - file: d15753dn2.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.(D)(V)
<SEQUENCE>2
<FILENAME>d15753dex99dv.htm
<DESCRIPTION>FORM OF INDENTURE
<TEXT>
Document 2 - file: d15753dex99dv.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.(R)
<SEQUENCE>3
<FILENAME>d15753dex99r.htm
<DESCRIPTION>CODE OF ETHICS OF THE FUND AND THE INVESTMENT ADVISER
<TEXT>
Document 3 - file: d15753dex99r.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.(S)(I)
<SEQUENCE>4
<FILENAME>d15753dex99si.htm
<DESCRIPTION>POWERS OF ATTORNEY
<TEXT>
Document 4 - file: d15753dex99si.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.(S)(II)
<SEQUENCE>5
<FILENAME>d15753dex99sii.htm
<DESCRIPTION>FORM OF PROSPECTUS SUPPLEMENT RELATING TO COMMON SHARES
<TEXT>
Document 5 - file: d15753dex99sii.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.(S)(III)
<SEQUENCE>6
<FILENAME>d15753dex99siii.htm
<DESCRIPTION>FORM OF PROSPECTUS SUPPLEMENT RELATING TO PREFERRED SHARES
<TEXT>
Document 6 - file: d15753dex99siii.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.(S)(IV)
<SEQUENCE>7
<FILENAME>d15753dex99siv.htm
<DESCRIPTION>FORM OF PROSPECTUS SUPPLEMENT RELATING TO NOTES
<TEXT>
Document 7 - file: d15753dex99siv.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.(S)(V)
<SEQUENCE>8
<FILENAME>d15753dex99sv.htm
<DESCRIPTION>FORM OF PRO. SUPPLEMENT RELATING TO SUBSCRIPTION RIGHTS TO PURCHASE COMMON SHARES
<TEXT>
Document 8 - file: d15753dex99sv.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.(S)(VI)
<SEQUENCE>9
<FILENAME>d15753dex99svi.htm
<DESCRIPTION>FORM OF PRO. SUPP. RELATING TO SUBSCRIPTION RIGHTS TO PURCHASE PREFERRED SHARES
<TEXT>
Document 9 - file: d15753dex99svi.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.(S)(VII)
<SEQUENCE>10
<FILENAME>d15753dex99svii.htm
<DESCRIPTION>FORM OF PRO. SUPP. RELATING TO SUB. RIGHTS TO PURCHASE COMMON & PREFERRED SHARES
<TEXT>
Document 10 - file: d15753dex99svii.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>COVER
<SEQUENCE>11
<FILENAME>filename11.htm
<TEXT>
Document 11 - file: filename11.htm

</DOCUMENT>
</SEC-DOCUMENT>