<SEC-DOCUMENT>0001999371-24-009278-index.html : 20240731
<SEC-HEADER>0001999371-24-009278.hdr.sgml : 20240731
<ACCEPTANCE-DATETIME>20240730185114
ACCESSION NUMBER:		0001999371-24-009278
CONFORMED SUBMISSION TYPE:	N-CSR/A
PUBLIC DOCUMENT COUNT:		17
CONFORMED PERIOD OF REPORT:	20231231
FILED AS OF DATE:		20240731
DATE AS OF CHANGE:		20240730
EFFECTIVENESS DATE:		20240731

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-CSR/A
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-21969
		FILM NUMBER:		241159357

	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>N-CSR/A
<SEQUENCE>1
<FILENAME>gdl-ncsra_123123.htm
<DESCRIPTION>AMENDMENT TO FORM N-CSR
<TEXT>
Document 1 - file: gdl-ncsra_123123.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.CERT
<SEQUENCE>2
<FILENAME>ex99-a2.htm
<DESCRIPTION>SECTION 302 CERTIFICATIONS
<TEXT>
Document 2 - file: ex99-a2.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.906 CERT
<SEQUENCE>3
<FILENAME>ex99-b.htm
<DESCRIPTION>SECTION 906 CERTIFICATIONS
<TEXT>
Document 3 - file: ex99-b.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.(C)
<SEQUENCE>4
<FILENAME>ex99-c.htm
<DESCRIPTION>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
<TEXT>
Document 4 - file: ex99-c.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.SCH
<SEQUENCE>5
<FILENAME>gdl-20231231.xsd
<DESCRIPTION>XBRL SCHEMA FILE
<TEXT>
Document 5 - file: gdl-20231231.xsd

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.DEF
<SEQUENCE>6
<FILENAME>gdl-20231231_def.xml
<DESCRIPTION>XBRL DEFINITION FILE
<TEXT>
Document 6 - file: gdl-20231231_def.xml

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>7
<FILENAME>gdl-20231231_lab.xml
<DESCRIPTION>XBRL LABEL FILE
<TEXT>
Document 7 - file: gdl-20231231_lab.xml

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>8
<FILENAME>gdl-20231231_pre.xml
<DESCRIPTION>XBRL PRESENTATION FILE
<TEXT>
Document 8 - file: gdl-20231231_pre.xml

</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>10
<FILENAME>R1.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
Document 10 - file: R1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EXCEL
<SEQUENCE>11
<FILENAME>Financial_Report.xlsx
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
Document 11 - file: Financial_Report.xlsx

</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>12
<FILENAME>Show.js
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
Document 12 - file: Show.js

</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>13
<FILENAME>report.css
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
Document 13 - file: report.css

</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>15
<FILENAME>FilingSummary.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
Document 15 - file: FilingSummary.html

Document 15 - RAW XML: FilingSummary.xml

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

</DOCUMENT>
<DOCUMENT>
<TYPE>ZIP
<SEQUENCE>19
<FILENAME>0001999371-24-009278-xbrl.zip
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
Document 19 - file: 0001999371-24-009278-xbrl.zip

</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>20
<FILENAME>gdl-ncsra_123123_htm.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
Document 20 - file: gdl-ncsra_123123_htm.html

Document 20 - RAW XML: gdl-ncsra_123123_htm.xml

</DOCUMENT>
</SEC-DOCUMENT>