    <SEC-DOCUMENT>0001133228-24-002399-index.html : 20240321
    <SEC-HEADER>0001133228-24-002399.hdr.sgml : 20240321
    <ACCEPTANCE-DATETIME>20240321172201
    ACCESSION NUMBER:		0001133228-24-002399
    CONFORMED SUBMISSION TYPE:	DEFA14A
    PUBLIC DOCUMENT COUNT:		13
    FILED AS OF DATE:		20240321
    DATE AS OF CHANGE:		20240321

    FILER:

    	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:		DEFA14A
    		SEC ACT:		1934 Act
    		SEC FILE NUMBER:	811-21969
    		FILM NUMBER:		24772400

    	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>DEFA14A
    <SEQUENCE>1
    <FILENAME>gdl-html7543_defa14a.htm
    <DESCRIPTION>THE GDL FUND (GDL) - DEFA14A
    <TEXT>
    Document 1 - file: gdl-html7543_defa14a.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>2
    <FILENAME>img001.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 2 - file: img001.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>3
    <FILENAME>img002.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 3 - file: img002.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>4
    <FILENAME>img003.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 4 - file: img003.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>5
    <FILENAME>img004.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 5 - file: img004.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>6
    <FILENAME>img005.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 6 - file: img005.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>7
    <FILENAME>img006.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 7 - file: img006.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>8
    <FILENAME>img007.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 8 - file: img007.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>9
    <FILENAME>img008.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 9 - file: img008.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>10
    <FILENAME>img009.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 10 - file: img009.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>11
    <FILENAME>img010.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 11 - file: img010.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>12
    <FILENAME>img011.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 12 - file: img011.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>13
    <FILENAME>img012.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 13 - file: img012.jpg

    </DOCUMENT>
    </SEC-DOCUMENT>