<SEC-DOCUMENT>0001999371-24-008318-index.html : 20240705
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<ACCEPTANCE-DATETIME>20240705170713
ACCESSION NUMBER:		0001999371-24-008318
CONFORMED SUBMISSION TYPE:	N-2/A
PUBLIC DOCUMENT COUNT:		17
FILED AS OF DATE:		20240705
DATE AS OF CHANGE:		20240705

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/A
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-21969
		FILM NUMBER:		241103035

	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/A
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-279464
		FILM NUMBER:		241103034

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>N-2/A
<SEQUENCE>1
<FILENAME>gdl-n2a_070324.htm
<DESCRIPTION>AMENDED FILING OF A REGISTRATION STATEMENT
<TEXT>
Document 1 - file: gdl-n2a_070324.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.(L)
<SEQUENCE>3
<FILENAME>ex-l.htm
<DESCRIPTION>OPINION AND CONSENT OF SKADDEN, ARPS, SLATE MEAGHER & FLOM WITH RESPECT TO LEGALITY
<TEXT>
Document 3 - file: ex-l.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.(N)
<SEQUENCE>4
<FILENAME>ex-n.htm
<DESCRIPTION>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
<TEXT>
Document 4 - file: ex-n.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>5
<FILENAME>ex-sviii.htm
<DESCRIPTION>CALCULATION OF FILING FEE TABLE
<TEXT>
Document 5 - file: ex-sviii.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.SCH
<SEQUENCE>6
<FILENAME>gdl-20240705.xsd
<DESCRIPTION>XBRL SCHEMA FILE
<TEXT>
Document 6 - file: gdl-20240705.xsd

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<TYPE>EX-101.DEF
<SEQUENCE>7
<FILENAME>gdl-20240705_def.xml
<DESCRIPTION>XBRL DEFINITION FILE
<TEXT>
Document 7 - file: gdl-20240705_def.xml

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<TYPE>EX-101.LAB
<SEQUENCE>8
<FILENAME>gdl-20240705_lab.xml
<DESCRIPTION>XBRL LABEL FILE
<TEXT>
Document 8 - file: gdl-20240705_lab.xml

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<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>9
<FILENAME>gdl-20240705_pre.xml
<DESCRIPTION>XBRL PRESENTATION FILE
<TEXT>
Document 9 - file: gdl-20240705_pre.xml

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<TYPE>GRAPHIC
<SEQUENCE>10
<FILENAME>exl001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 10 - file: exl001.jpg

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<DOCUMENT>
<TYPE>XML
<SEQUENCE>12
<FILENAME>R1.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
Document 12 - file: R1.htm

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<SEQUENCE>13
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<TEXT>
Document 13 - file: Show.js

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<TYPE>XML
<SEQUENCE>14
<FILENAME>report.css
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<TEXT>
Document 14 - file: report.css

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<TYPE>XML
<SEQUENCE>16
<FILENAME>FilingSummary.xml
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<TEXT>
Document 16 - file: FilingSummary.html

Document 16 - RAW XML: FilingSummary.xml

</DOCUMENT>
<DOCUMENT>
<TYPE>JSON
<SEQUENCE>18
<FILENAME>MetaLinks.json
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
Document 18 - file: MetaLinks.json

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<DOCUMENT>
<TYPE>ZIP
<SEQUENCE>19
<FILENAME>0001999371-24-008318-xbrl.zip
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
Document 19 - file: 0001999371-24-008318-xbrl.zip

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<TYPE>XML
<SEQUENCE>20
<FILENAME>gdl-n2a_070324_htm.xml
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<TEXT>
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Document 20 - RAW XML: gdl-n2a_070324_htm.xml

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