<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>