<SEC-DOCUMENT>0001839882-21-012659-index.html : 20210903
<SEC-HEADER>0001839882-21-012659.hdr.sgml : 20210903
<ACCEPTANCE-DATETIME>20210903103337
ACCESSION NUMBER:		0001839882-21-012659
CONFORMED SUBMISSION TYPE:	N-CSRS
PUBLIC DOCUMENT COUNT:		7
CONFORMED PERIOD OF REPORT:	20210630
FILED AS OF DATE:		20210903
DATE AS OF CHANGE:		20210903
EFFECTIVENESS DATE:		20210903

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-CSRS
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-21969
		FILM NUMBER:		211235395

	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-CSRS
<SEQUENCE>1
<FILENAME>gdl-ncsrs_063021.htm
<DESCRIPTION>CERTIFIED SEMI-ANNUAL SHAREHOLDER REPORT
<TEXT>
Document 1 - file: gdl-ncsrs_063021.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.CERT
<SEQUENCE>2
<FILENAME>ex99-certs.htm
<DESCRIPTION>CERTIFICATIONS
<TEXT>
Document 2 - file: ex99-certs.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.906 CERT
<SEQUENCE>3
<FILENAME>ex99-906cert.htm
<DESCRIPTION>CERTIFICATIONS
<TEXT>
Document 3 - file: ex99-906cert.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>gb39gdl001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 4 - file: gb39gdl001.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>gb39gdl002.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 5 - file: gb39gdl002.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>6
<FILENAME>gb39gdl003.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 6 - file: gb39gdl003.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>7
<FILENAME>gb39gdl004.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 7 - file: gb39gdl004.jpg

</DOCUMENT>
</SEC-DOCUMENT>