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    ACCESSION NUMBER:		0001829126-24-001446
    CONFORMED SUBMISSION TYPE:	N-CSR
    PUBLIC DOCUMENT COUNT:		24
    CONFORMED PERIOD OF REPORT:	20231231
    FILED AS OF DATE:		20240308
    DATE AS OF CHANGE:		20240308
    EFFECTIVENESS DATE:		20240308

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

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    		SEC ACT:		1940 Act
    		SEC FILE NUMBER:	811-21969
    		FILM NUMBER:		24732511

    	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
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