<SEC-DOCUMENT>0001999371-24-006216-index.html : 20240516
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<ACCEPTANCE-DATETIME>20240516171831
ACCESSION NUMBER:		0001999371-24-006216
CONFORMED SUBMISSION TYPE:	N-2
PUBLIC DOCUMENT COUNT:		21
FILED AS OF DATE:		20240516
DATE AS OF CHANGE:		20240516

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:		N-2
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-21969
		FILM NUMBER:		24956789

	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

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:		N-2
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-279464
		FILM NUMBER:		24956788

	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
<IS-FILER-A-NEW-REGISTRANT>N
<IS-FILER-A-WELL-KNOWN-SEASONED-ISSUER>N
<FILED-PURSUANT-TO-GENERAL-INSTRUCTION-A2>Y
<IS-FUND-24F2-ELIGIBLE>N
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<DOCUMENT>
<TYPE>N-2
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<FILENAME>gdl-n2_051024.htm
<DESCRIPTION>INITIAL FILING OF A REGISTRATION STATEMENT
<TEXT>
Document 1 - file: gdl-n2_051024.htm

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<DOCUMENT>
<TYPE>EX-99.(S)(I)
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<FILENAME>ex99-si.htm
<DESCRIPTION>POWERS OF ATTORNEY
<TEXT>
Document 2 - file: ex99-si.htm

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<DOCUMENT>
<TYPE>EX-99.(S)(II)
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<FILENAME>ex99-sii.htm
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<TEXT>
Document 3 - file: ex99-sii.htm

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<FILENAME>ex99-siii.htm
<DESCRIPTION>FORM OF PROSPECTUS SUPPLEMENT RELATING TO PREFERRED SHARES
<TEXT>
Document 4 - file: ex99-siii.htm

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<SEQUENCE>5
<FILENAME>ex99-siv.htm
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<TEXT>
Document 5 - file: ex99-siv.htm

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<SEQUENCE>6
<FILENAME>ex99-sv.htm
<DESCRIPTION>FORM OF PROSPECTUS SUPPLEMENT RELATING TO SUBSCRIPTION RIGHTS TO PURCHASE COMMON SHARE
<TEXT>
Document 6 - file: ex99-sv.htm

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<DESCRIPTION>FORM OF PROSPECTUS SUPPLEMENT RELATING TO SUBSCRIPTION RIGHTS TO PURCHASE PREFERRED SHARE
<TEXT>
Document 7 - file: ex99-svi.htm

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<TYPE>EX-99.(S)(VII)
<SEQUENCE>8
<FILENAME>ex99-svii.htm
<DESCRIPTION>FORM OF PROSPECTUS SUPPLEMENT RELATING TO SUBSCRIPTION RIGHTS TO PURCHASE COMMON AND PREFERRED SHARES
<TEXT>
Document 8 - file: ex99-svii.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>9
<FILENAME>ex99-sviii.htm
<DESCRIPTION>CALCULATION OF FILING FEE TABLE
<TEXT>
Document 9 - file: ex99-sviii.htm

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<TYPE>EX-101.SCH
<SEQUENCE>10
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<DESCRIPTION>XBRL SCHEMA FILE
<TEXT>
Document 10 - file: gdl-20240516.xsd

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<TEXT>
Document 11 - file: gdl-20240516_def.xml

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<TYPE>EX-101.LAB
<SEQUENCE>12
<FILENAME>gdl-20240516_lab.xml
<DESCRIPTION>XBRL LABEL FILE
<TEXT>
Document 12 - file: gdl-20240516_lab.xml

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<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>13
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<TEXT>
Document 13 - file: gdl-20240516_pre.xml

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<TEXT>
Document 15 - file: R1.htm

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<SEQUENCE>16
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Document 16 - file: Show.js

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<SEQUENCE>17
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<TEXT>
Document 17 - file: report.css

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<TEXT>
Document 19 - file: FilingSummary.html

Document 19 - RAW XML: FilingSummary.xml

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<TYPE>JSON
<SEQUENCE>22
<FILENAME>MetaLinks.json
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
Document 22 - file: MetaLinks.json

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<TYPE>ZIP
<SEQUENCE>23
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<TEXT>
Document 23 - file: 0001999371-24-006216-xbrl.zip

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<FILENAME>gdl-n2_051024_htm.xml
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Document 25 - RAW XML: gdl-n2_051024_htm.xml

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