<SEC-DOCUMENT>0001009012-24-000004-index.html : 20240111
<SEC-HEADER>0001009012-24-000004.hdr.sgml : 20240111
<ACCEPTANCE-DATETIME>20240111124710
ACCESSION NUMBER:		0001009012-24-000004
CONFORMED SUBMISSION TYPE:	SC 13G
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240111
DATE AS OF CHANGE:		20240111

SUBJECT COMPANY:	

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

	FILING VALUES:
		FORM TYPE:		SC 13G
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-82419
		FILM NUMBER:		24528699

	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:			ZAZOVE ASSOCIATES LLC
		CENTRAL INDEX KEY:			0001009012
		ORGANIZATION NAME:           	
		IRS NUMBER:				363984373
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13G

	BUSINESS ADDRESS:	
		STREET 1:		1001 TAHOE BLVD.
		CITY:			INCLINE VILLAGE
		STATE:			NV
		ZIP:			89451
		BUSINESS PHONE:		77529897500

	MAIL ADDRESS:	
		STREET 1:		1001 TAHOE BLVD.
		CITY:			INCLINE VILLAGE
		STATE:			NV
		ZIP:			89451
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13G
<SEQUENCE>1
<FILENAME>GDLFund12312023.txt
<DESCRIPTION>SCHEDULE 13 G
<TEXT>
Document 1 - file: GDLFund12312023.txt

</DOCUMENT>
</SEC-DOCUMENT>