<SEC-DOCUMENT>0001133228-24-003158-index.html : 20240403
<SEC-HEADER>0001133228-24-003158.hdr.sgml : 20240403
<ACCEPTANCE-DATETIME>20240403113757
ACCESSION NUMBER:		0001133228-24-003158
CONFORMED SUBMISSION TYPE:	DEFR14A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240403
DATE AS OF CHANGE:		20240403

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:		DEFR14A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	811-21969
		FILM NUMBER:		24817420

	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>DEFR14A
<SEQUENCE>1
<FILENAME>gdl-html7669_defr14a.htm
<DESCRIPTION>THE GDL FUND (GDL) - DEFR14A
<TEXT>
Document 1 - file: gdl-html7669_defr14a.htm

</DOCUMENT>
</SEC-DOCUMENT>