    <SEC-DOCUMENT>0001140361-22-010900-index.html : 20220324
    <SEC-HEADER>0001140361-22-010900.hdr.sgml : 20220324
    <ACCEPTANCE-DATETIME>20220324123936
    ACCESSION NUMBER:		0001140361-22-010900
    CONFORMED SUBMISSION TYPE:	DEF 14A
    PUBLIC DOCUMENT COUNT:		5
    CONFORMED PERIOD OF REPORT:	20220509
    FILED AS OF DATE:		20220324
    DATE AS OF CHANGE:		20220324

    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:		22765761

    	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>app10030964x1_def14a.htm
    <DESCRIPTION>DEF 14A
    <TEXT>
    Document 1 - file: app10030964x1_def14a.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>2
    <FILENAME>app10030964x1-pc_1.jpg
    <TEXT>
    Document 2 - file: app10030964x1-pc_1.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>3
    <FILENAME>app10030964x1-pc_2.jpg
    <TEXT>
    Document 3 - file: app10030964x1-pc_2.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>4
    <FILENAME>app10030964x1-pc_3.jpg
    <TEXT>
    Document 4 - file: app10030964x1-pc_3.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>5
    <FILENAME>app10030964x1-pc_4.jpg
    <TEXT>
    Document 5 - file: app10030964x1-pc_4.jpg

    </DOCUMENT>
    </SEC-DOCUMENT>