<SEC-DOCUMENT>0001387131-22-003436-index.html : 20220309
<SEC-HEADER>0001387131-22-003436.hdr.sgml : 20220309
<ACCEPTANCE-DATETIME>20220309131842
ACCESSION NUMBER:		0001387131-22-003436
CONFORMED SUBMISSION TYPE:	N-CSR
PUBLIC DOCUMENT COUNT:		11
CONFORMED PERIOD OF REPORT:	20211231
FILED AS OF DATE:		20220309
DATE AS OF CHANGE:		20220309
EFFECTIVENESS DATE:		20220309

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-CSR
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-21969
		FILM NUMBER:		22724765

	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-CSR
<SEQUENCE>1
<FILENAME>gdl-ncsr_123121.htm
<DESCRIPTION>CERTIFIED ANNUAL SHAREHOLDER REPORT
<TEXT>
Document 1 - file: gdl-ncsr_123121.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.CODE ETH
<SEQUENCE>2
<FILENAME>ex99-coe.htm
<DESCRIPTION>CODE OF ETHICS
<TEXT>
Document 2 - file: ex99-coe.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.CERT
<SEQUENCE>3
<FILENAME>ex99-certs.htm
<DESCRIPTION>SECTION 302 CERTIFICATIONS
<TEXT>
Document 3 - file: ex99-certs.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.906 CERT
<SEQUENCE>4
<FILENAME>ex99-906cert.htm
<DESCRIPTION>SECTION 906 CERTIFICATIONS
<TEXT>
Document 4 - file: ex99-906cert.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.(C)
<SEQUENCE>5
<FILENAME>ex99-c.htm
<DESCRIPTION>CONSENT OF ERNST & YOUNG LLP
<TEXT>
Document 5 - file: ex99-c.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>6
<FILENAME>gdlncsr123121006a.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 6 - file: gdlncsr123121006a.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>7
<FILENAME>gdlncsr123121001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 7 - file: gdlncsr123121001.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>8
<FILENAME>gdlncsr123121002.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 8 - file: gdlncsr123121002.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>9
<FILENAME>gdlncsr123121003.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 9 - file: gdlncsr123121003.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>10
<FILENAME>gdlncsr123121004.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 10 - file: gdlncsr123121004.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>11
<FILENAME>gdlncsr123121005.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 11 - file: gdlncsr123121005.jpg

</DOCUMENT>
</SEC-DOCUMENT>