<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>