<SEC-DOCUMENT>0001649910-24-000005-index.html : 20240212
<SEC-HEADER>0001649910-24-000005.hdr.sgml : 20240212
<ACCEPTANCE-DATETIME>20240212170747
ACCESSION NUMBER:		0001649910-24-000005
CONFORMED SUBMISSION TYPE:	SC 13G
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240212
DATE AS OF CHANGE:		20240212

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:		24621130

	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:			Relative Value Partners Group, LLC
		CENTRAL INDEX KEY:			0001649910
		ORGANIZATION NAME:           	
		IRS NUMBER:				474067697

	FILING VALUES:
		FORM TYPE:		SC 13G

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		847-513-6300

	MAIL ADDRESS:	
		STREET 1:		1033 SKOKIE BLVD.
		STREET 2:		SUITE 470
		CITY:			NORTHBROOK
		STATE:			IL
		ZIP:			60062
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13G
<SEQUENCE>1
<FILENAME>rvp13gfeb2024gdl.txt
<TEXT>
Document 1 - file: rvp13gfeb2024gdl.txt

</DOCUMENT>
</SEC-DOCUMENT>