<SEC-DOCUMENT>0001214659-22-002192-index.html : 20220210
<SEC-HEADER>0001214659-22-002192.hdr.sgml : 20220210
<ACCEPTANCE-DATETIME>20220210163205
ACCESSION NUMBER:		0001214659-22-002192
CONFORMED SUBMISSION TYPE:	SC 13G/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220210
DATE AS OF CHANGE:		20220210

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:		SC 13G/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-82419
		FILM NUMBER:		22614482

	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

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Joshua Alan Massey
		CENTRAL INDEX KEY:			0001601651
		IRS NUMBER:				043426128
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13G/A

	BUSINESS ADDRESS:	
		STREET 1:		205 WILLOW STREET
		CITY:			HAMILTON
		STATE:			X1
		ZIP:			01982
		BUSINESS PHONE:		978-468-2579

	MAIL ADDRESS:	
		STREET 1:		205 WILLOW STREET
		CITY:			HAMILTON
		STATE:			X1
		ZIP:			01982
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13G/A
<SEQUENCE>1
<FILENAME>r28221sc13ga1.htm
<DESCRIPTION>AMENDMENT NO. 1
<TEXT>
Document 1 - file: r28221sc13ga1.htm

</DOCUMENT>
</SEC-DOCUMENT>