<SEC-DOCUMENT>0001271163-23-000036-index.html : 20231213
<SEC-HEADER>0001271163-23-000036.hdr.sgml : 20231213
<ACCEPTANCE-DATETIME>20231213161437
ACCESSION NUMBER:		0001271163-23-000036
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20231211
FILED AS OF DATE:		20231213
DATE AS OF CHANGE:		20231213

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			GABELLI MARIO J
		CENTRAL INDEX KEY:			0001185533

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	811-21969
		FILM NUMBER:		231484130

	MAIL ADDRESS:	
		STREET 1:		191 MASON STREET
		CITY:			GREENWICH
		STATE:			CT
		ZIP:			06830

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GDL FUND
		CENTRAL INDEX KEY:			0001378701
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	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>4
<SEQUENCE>1
<FILENAME>primary_doc.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
Document 1 - file: primary_doc.html

Document 1 - RAW XML: primary_doc.xml

</DOCUMENT>
</SEC-DOCUMENT>