<SEC-DOCUMENT>0001839882-25-012468.txt : 20250228
<SEC-HEADER>0001839882-25-012468.hdr.sgml : 20250228
<ACCEPTANCE-DATETIME>20250228172750
ACCESSION NUMBER:		0001839882-25-012468
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		15
CONFORMED PERIOD OF REPORT:	20250228
ITEM INFORMATION:		Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20250228
DATE AS OF CHANGE:		20250228

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:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	811-21969
		FILM NUMBER:		25692394

	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>8-K
<SEQUENCE>1
<FILENAME>gdl-8k_022825.htm
<DESCRIPTION>CURRENT REPORT
<TEXT>
<XBRL>
<?xml version='1.0' encoding='ASCII'?>
<html xmlns="http://www.w3.org/1999/xhtml" xmlns:xs="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:ix="http://www.xbrl.org/2013/inlineXBRL" xmlns:ixt="http://www.xbrl.org/inlineXBRL/transformation/2015-02-26" xmlns:ixt-sec="http://www.sec.gov/inlineXBRL/transformation/2015-08-31" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:dei="http://xbrl.sec.gov/dei/2024" xmlns:us-gaap="http://fasb.org/us-gaap/2024" xmlns:us-roles="http://fasb.org/us-roles/2024" xmlns:dtr-types="http://www.xbrl.org/dtr/type/2022-03-31" xmlns:country="http://xbrl.sec.gov/country/2024" xmlns:srt="http://fasb.org/srt/2024" xmlns:gabellicom="http://gabelli.com/20250228">
<head>
     <title>Current Report</title>
<meta http-equiv="Content-Type" content="text/html"/>
</head>
<!-- Field: Set; Name: xdx; ID: xdx_02D_US%2DGAAP%2D2024 -->
<!-- Field: Set; Name: xdx; ID: xdx_036_gabellicom_gabelli.com_20250228 -->
<!-- Field: Set; Name: xdx; ID: xdx_04C_20250228_20250228 -->
<!-- Field: Set; Name: xdx; ID: xdx_059_edei%2D%2DAmendmentFlag_false -->
<!-- Field: Set; Name: xdx; ID: xdx_051_edei%2D%2DCurrentFiscalYearEndDate_%2D%2DLS0xMi0zMQ== -->
<!-- Field: Set; Name: xdx; ID: xdx_052_edei%2D%2DEntityCentralIndexKey_0001378701 -->
<!-- Field: Set; Name: xdx; ID: xdx_06B_USD_1_iso4217%2D%2DUSD -->
<!-- Field: Set; Name: xdx; ID: xdx_062_Shares_2_xbrli%2D%2Dshares -->
<!-- Field: Set; Name: xdx; ID: xdx_06D_USDPShares_3_iso4217%2D%2DUSD_xbrli%2D%2Dshares -->
<body>
<div style="display: none">
<ix:header>
 <ix:hidden>
  <ix:nonNumeric contextRef="AsOf2025-02-28" id="Fact000003" name="dei:AmendmentFlag">false</ix:nonNumeric>
  <ix:nonNumeric contextRef="AsOf2025-02-28" id="Fact000004" name="dei:CurrentFiscalYearEndDate">--12-31</ix:nonNumeric>
  <ix:nonNumeric contextRef="AsOf2025-02-28" id="Fact000005" name="dei:EntityCentralIndexKey">0001378701</ix:nonNumeric>
  </ix:hidden>
 <ix:references>
  <link:schemaRef xlink:href="gabellicom-20250228.xsd" xlink:type="simple"/>
  </ix:references>
 <ix:resources>
    <xbrli:context id="AsOf2025-02-28">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001378701</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-02-28</xbrli:startDate>
        <xbrli:endDate>2025-02-28</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-02-282025-02-28_custom_CommonSharesOfBeneficialInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001378701</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">gabellicom:CommonSharesOfBeneficialInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-02-28</xbrli:startDate>
        <xbrli:endDate>2025-02-28</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-02-282025-02-28_custom_SeriesCCumulativePuttableAndCallablePreferredSharesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001378701</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">gabellicom:SeriesCCumulativePuttableAndCallablePreferredSharesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-02-28</xbrli:startDate>
        <xbrli:endDate>2025-02-28</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:unit id="USD">
      <xbrli:measure>iso4217:USD</xbrli:measure>
    </xbrli:unit>
    <xbrli:unit id="Shares">
      <xbrli:measure>xbrli:shares</xbrli:measure>
    </xbrli:unit>
    <xbrli:unit id="USDPShares">
      <xbrli:divide>
        <xbrli:unitNumerator>
          <xbrli:measure>iso4217:USD</xbrli:measure>
        </xbrli:unitNumerator>
        <xbrli:unitDenominator>
          <xbrli:measure>xbrli:shares</xbrli:measure>
        </xbrli:unitDenominator>
      </xbrli:divide>
    </xbrli:unit>
  </ix:resources>
 </ix:header>
</div>


<p style="font: 12pt Times New Roman, Times, Serif; margin: 0"></p>

<!-- Field: Rule-Page --><div style="margin-top: 12pt; margin-bottom: 3pt; width: 100%"><div style="border-top: Black 2pt solid; border-bottom: Black 1pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>UNITED STATES<br/>
SECURITIES AND EXCHANGE COMMISSION<br/>
Washington, D.C. 20549</b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-size: 16pt"><b>FORM <span id="xdx_90D_edei--DocumentType_c20250228__20250228_zDdnwbZXSNx4"><ix:nonNumeric contextRef="AsOf2025-02-28" id="Fact000010" name="dei:DocumentType">8-K</ix:nonNumeric></span></b></span>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 227.4pt 0 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>CURRENT REPORT<br/>
Pursuant to Section&#160;13 or 15(d)<br/>
of the Securities Exchange Act of 1934</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Date of Report (Date of earliest event reported) <b><span id="xdx_90A_edei--DocumentPeriodEndDate_c20250228__20250228_zENsADBPck4l"><ix:nonNumeric contextRef="AsOf2025-02-28" format="ixt:datemonthdayyearen" id="Fact000011" name="dei:DocumentPeriodEndDate">February
28, 2025</ix:nonNumeric></span> </b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 227.4pt 0 0">&#160;</p>

<p style="font: 20pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b><span id="xdx_901_edei--EntityRegistrantName_c20250228__20250228_zc1s92lDdByf"><ix:nonNumeric contextRef="AsOf2025-02-28" id="Fact000012" name="dei:EntityRegistrantName">The GDL Fund</ix:nonNumeric></span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Exact name of registrant as specified in its charter)</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 227.4pt 0 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <tr>
    <td style="border-bottom: Black 1pt solid; vertical-align: top; width: 33%; padding-right: 0.8pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_908_edei--EntityIncorporationStateCountryCode_c20250228__20250228_zsDG6NTFjh05"><ix:nonNumeric contextRef="AsOf2025-02-28" format="ixt-sec:stateprovnameen" id="Fact000013" name="dei:EntityIncorporationStateCountryCode">Delaware</ix:nonNumeric></span></b></span></td>
    <td style="vertical-align: bottom; width: 3%; padding-right: 0.8pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: top; width: 28%; padding-right: 0.8pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_90A_edei--EntityFileNumber_c20250228__20250228_zBSfzcDL8Md6"><ix:nonNumeric contextRef="AsOf2025-02-28" id="Fact000014" name="dei:EntityFileNumber">811-21969</ix:nonNumeric></span></b></span></td>
    <td style="vertical-align: bottom; width: 3%; padding-right: 0.8pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: top; width: 33%; padding-right: 0.8pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_906_edei--EntityTaxIdentificationNumber_c20250228__20250228_zD088nzaSw0d"><ix:nonNumeric contextRef="AsOf2025-02-28" id="Fact000015" name="dei:EntityTaxIdentificationNumber">20-8195443</ix:nonNumeric></span></b></span></td></tr>
  <tr>
    <td style="vertical-align: top; padding-right: 0.8pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(State or other jurisdiction of incorporation)</span></td>
    <td style="vertical-align: bottom; padding-right: 0.8pt">&#160;</td>
    <td style="vertical-align: top; padding-right: 0.8pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Commission File Number)</span></td>
    <td style="vertical-align: bottom; padding-right: 0.8pt">&#160;</td>
    <td style="vertical-align: top; padding-right: 0.8pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(IRS Employer Identification No.)</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 227.4pt 0 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; width: 50%; border-collapse: collapse; margin-right: auto">
  <tr>
    <td style="border-bottom: Black 1pt solid; vertical-align: top; width: 70%; padding-right: 2.8pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_90B_edei--EntityAddressAddressLine1_c20250228__20250228_zWddQuvKz3k3"><ix:nonNumeric contextRef="AsOf2025-02-28" id="Fact000016" name="dei:EntityAddressAddressLine1">One Corporate Center</ix:nonNumeric></span>, <span id="xdx_90D_edei--EntityAddressCityOrTown_c20250228__20250228_zzaFUAlcr3W9"><ix:nonNumeric contextRef="AsOf2025-02-28" id="Fact000017" name="dei:EntityAddressCityOrTown">Rye</ix:nonNumeric></span>, <span id="xdx_901_edei--EntityAddressStateOrProvince_c20250228__20250228_zjxWmDeCf292"><ix:nonNumeric contextRef="AsOf2025-02-28" format="ixt-sec:stateprovnameen" id="Fact000018" name="dei:EntityAddressStateOrProvince">New York</ix:nonNumeric></span></b></span></td>
    <td style="vertical-align: bottom; width: 5%; padding-right: 0.8pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: top; width: 25%; padding-right: 0.8pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_90D_edei--EntityAddressPostalZipCode_c20250228__20250228_zvIrwKiUj7S8"><ix:nonNumeric contextRef="AsOf2025-02-28" id="Fact000019" name="dei:EntityAddressPostalZipCode">10580-1422</ix:nonNumeric></span></b></span></td></tr>
  <tr>
    <td style="vertical-align: top; padding-right: 2.8pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Address of principal executive offices)</span></td>
    <td style="vertical-align: bottom; padding-right: 0.8pt">&#160;</td>
    <td style="vertical-align: top; padding-right: 0.8pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Zip Code)</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Registrants telephone number, including area code <b>(<span id="xdx_905_edei--CityAreaCode_c20250228__20250228_zYo7POAs14x7"><ix:nonNumeric contextRef="AsOf2025-02-28" id="Fact000020" name="dei:CityAreaCode">800</ix:nonNumeric></span>)<span id="xdx_909_edei--LocalPhoneNumber_c20250228__20250228_zQjj5W1m2KN7"> <ix:nonNumeric contextRef="AsOf2025-02-28" id="Fact000021" name="dei:LocalPhoneNumber">422-3554</ix:nonNumeric></span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Former name or former address, if changed since last
report.)</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 227.4pt 0 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Check the appropriate box below if the Form 8-K filing is intended to simultaneously
satisfy the filing obligation of the registrant under any of the following provisions:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0"><span id="xdx_900_edei--WrittenCommunications_c20250228__20250228_zRlhmPJRCesg"><ix:nonNumeric contextRef="AsOf2025-02-28" format="ixt:booleanfalse" id="Fact000022" name="dei:WrittenCommunications">&#9744;</ix:nonNumeric></span><span style="font-family: Times New Roman, Times, Serif">&#160;&#160;&#160;Written
communications pursuant to Rule&#160;425 under the Securities Act (17 CFR 230.425)</span></p>

<p style="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0"><span id="xdx_909_edei--SolicitingMaterial_c20250228__20250228_znuLPLv6nwB6"><ix:nonNumeric contextRef="AsOf2025-02-28" format="ixt:booleanfalse" id="Fact000023" name="dei:SolicitingMaterial">&#9744;</ix:nonNumeric></span><span style="font-family: Times New Roman, Times, Serif">&#160;&#160;&#160;Soliciting
material pursuant to Rule&#160;14a-12 under the Exchange Act (17 CFR 240.14a-12)</span></p>

<p style="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0"><span id="xdx_905_edei--PreCommencementTenderOffer_c20250228__20250228_zhFZST2sRLR8"><ix:nonNumeric contextRef="AsOf2025-02-28" format="ixt:booleanfalse" id="Fact000024" name="dei:PreCommencementTenderOffer">&#9744;</ix:nonNumeric></span><span style="font-family: Times New Roman, Times, Serif">&#160;&#160;&#160;Pre-commencement
communications pursuant to Rule&#160;14d-2(b)&#160;under the Exchange Act (17 CFR 240.14d-2(b))</span></p>

<p style="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0"><span id="xdx_900_edei--PreCommencementIssuerTenderOffer_c20250228__20250228_zMRHWe3CYPcd"><ix:nonNumeric contextRef="AsOf2025-02-28" format="ixt:booleanfalse" id="Fact000025" name="dei:PreCommencementIssuerTenderOffer">&#9744;</ix:nonNumeric></span><span style="font-family: Times New Roman, Times, Serif">&#160;&#160;&#160;Pre-commencement
communications pursuant to Rule&#160;13e-4(c)&#160;under the Exchange Act (17 CFR 240.13e-4(c))</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Securities registered pursuant to Section 12(b) of the Act:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; width: 54%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title of each class</span></td>
    <td style="width: 2%; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Trading Symbol(s)</span></td>
    <td style="width: 2%; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 27%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name of each exchange<br/>
on which registered</span></td></tr>
  <tr>
    <td style="vertical-align: bottom; padding-top: 6pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_90E_edei--Security12bTitle_c20250228__20250228__us-gaap--StatementClassOfStockAxis__custom--CommonSharesOfBeneficialInterestMember_zK79UF8JDMp5"><ix:nonNumeric contextRef="From2025-02-282025-02-28_custom_CommonSharesOfBeneficialInterestMember" id="Fact000026" name="dei:Security12bTitle">Common Shares of Beneficial Interest</ix:nonNumeric></span></b></span></td>
    <td style="vertical-align: top; padding-top: 6pt; text-align: center">&#160;</td>
    <td style="vertical-align: top; padding-top: 6pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_906_edei--TradingSymbol_c20250228__20250228__us-gaap--StatementClassOfStockAxis__custom--CommonSharesOfBeneficialInterestMember_zO2LFjim9fSl"><ix:nonNumeric contextRef="From2025-02-282025-02-28_custom_CommonSharesOfBeneficialInterestMember" id="Fact000027" name="dei:TradingSymbol">GDL</ix:nonNumeric></span></b></span></td>
    <td style="vertical-align: top; padding-top: 6pt; text-align: center">&#160;</td>
    <td style="vertical-align: top; padding-top: 6pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_90D_edei--SecurityExchangeName_c20250228__20250228__us-gaap--StatementClassOfStockAxis__custom--CommonSharesOfBeneficialInterestMember_zuB6yApiSo26"><ix:nonNumeric contextRef="From2025-02-282025-02-28_custom_CommonSharesOfBeneficialInterestMember" format="ixt-sec:exchnameen" id="Fact000028" name="dei:SecurityExchangeName">New York Stock Exchange</ix:nonNumeric></span></b></span></td></tr>
  <tr>
    <td style="vertical-align: bottom; padding-top: 6pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_904_edei--Security12bTitle_c20250228__20250228__us-gaap--StatementClassOfStockAxis__custom--SeriesCCumulativePuttableAndCallablePreferredSharesMember_z5mBV0D2Qsm4"><ix:nonNumeric contextRef="From2025-02-282025-02-28_custom_SeriesCCumulativePuttableAndCallablePreferredSharesMember" id="Fact000029" name="dei:Security12bTitle">Series C Cumulative Puttable and Callable Preferred Shares</ix:nonNumeric></span></b></span></td>
    <td style="vertical-align: top; padding-top: 6pt; text-align: center">&#160;</td>
    <td style="vertical-align: bottom; padding-top: 6pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_908_edei--TradingSymbol_c20250228__20250228__us-gaap--StatementClassOfStockAxis__custom--SeriesCCumulativePuttableAndCallablePreferredSharesMember_zTBCC6xKZCm5"><ix:nonNumeric contextRef="From2025-02-282025-02-28_custom_SeriesCCumulativePuttableAndCallablePreferredSharesMember" id="Fact000030" name="dei:TradingSymbol">GDL Pr C</ix:nonNumeric></span></b></span></td>
    <td style="vertical-align: bottom; padding-top: 6pt; text-align: center">&#160;</td>
    <td style="vertical-align: bottom; padding-top: 6pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_908_edei--SecurityExchangeName_c20250228__20250228__us-gaap--StatementClassOfStockAxis__custom--SeriesCCumulativePuttableAndCallablePreferredSharesMember_zUAKYP0MVWhc"><ix:nonNumeric contextRef="From2025-02-282025-02-28_custom_SeriesCCumulativePuttableAndCallablePreferredSharesMember" format="ixt-sec:exchnameen" id="Fact000031" name="dei:SecurityExchangeName">New York Stock Exchange</ix:nonNumeric></span></b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Indicate by check mark whether the registrant is an emerging growth company
as defined in Rule 405 of the Securities Act of 1933 (&#167;230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934
(&#167;240.12b-2 of this chapter).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span id="xdx_905_edei--EntityEmergingGrowthCompany_c20250228__20250228_zED2sKJ88nR8"><ix:nonNumeric contextRef="AsOf2025-02-28" format="ixt:booleanfalse" id="Fact000032" name="dei:EntityEmergingGrowthCompany">&#9744;</ix:nonNumeric></span><span style="font-family: Times New Roman, Times, Serif">&#160;&#160;&#160;Emerging
growth company</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif">If an emerging
growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with new
or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. </span><span style="font-family: Wingdings">o</span><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<!-- Field: Rule-Page --><div style="margin-top: 3pt; margin-bottom: 12pt; width: 100%"><div style="border-top: Black 1pt solid; border-bottom: Black 2pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>


<!-- Field: Page; Sequence: 1 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="width: 100%"><tr><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="width: 100%"><tr><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 1in"><b>Item 5.03.</b></td><td><b>Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year</b></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">On February 28, 2025, the GDL
Fund (the &#8220;Fund&#8221;) adopted Amendment No. 2 to the Statement of Preferences of Series E Cumulative Term Preferred Shares (the
&#8220;Series E Statement of Preferences Amendment&#8221;) establishing and fixing the rights and preferences of the Fund&#8217;s Series
E Cumulative Term Preferred Shares (the &#8220;Series E Preferred Shares&#8221;). The Series E Statement of Preferences Amendment (i)
extends the mandatory redemption date of the Series E Preferred Shares from March 26, 2025 to June 26, 2026 (the &#8220;New Mandatory
Redemption Date&#8221;), (ii) provides for an optional put by holders of the Series E Preferred Shares on December 26, 2025 and (iii)
provides for a mandatory put by holders of the Series E Preferred Shares on March 26, 2025 (the &#8220;Mandatory Put Date&#8221;), subject
to the right of holders to opt out of such mandatory put. As a result, holders of the Series E Preferred Shares who wish to have their
shares purchased by the Fund pursuant to the mandatory put on the Mandatory Put Date will need to take no action. However, holders of
the Series E Preferred Shares may continue to hold their shares through the New Mandatory Redemption Date by opting out of the mandatory
put as provided in the Series E Statement of Preferences Amendment. Holders of the Series E Preferred Shares who opt out of the mandatory
put will have the opportunity to tender their Series E Preferred Shares for purchase by the Fund on December 26, 2025 pursuant to the
optional put.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">A copy of the Series E Statement
of Preferences Amendment is filed as Exhibit 3.1 to this report and incorporated herein by reference.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 1in"><b>Item 9.01</b></td><td><b>Financial Statements and Exhibits. </b></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 6%; padding-right: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>(d)</i></span></td>
    <td style="width: 6%; padding-right: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Exhibits</span></i></span></td>
    <td style="width: 81%; padding-right: -0.5in">&#160;</td>
    <td style="width: 7%; padding-right: -0.5in">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="padding-right: -0.5in">&#160;</td>
    <td style="padding-right: -0.5in">&#160;</td>
    <td style="padding-right: -0.5in">&#160;</td>
    <td style="padding-right: -0.5in">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="padding-right: -0.5in">&#160;</td>
    <td style="padding-right: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="ex3_1.htm">3.1</a></span></td>
    <td style="padding-right: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="ex3_1.htm">Amendment No. 2 to the Statement of Preferences of Series E Cumulative Term Preferred Shares</a></span></td>
    <td style="padding-right: -0.5in">&#160;</td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>


<!-- Field: Page; Sequence: 2 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="width: 100%"><tr><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="width: 100%"><tr><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>SIGNATURE</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 23pt">Pursuant to the requirements of the Securities Exchange
Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <tr>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td colspan="2" style="vertical-align: bottom; padding-right: 2.8pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">THE GDL FUND</span></td>
    <td style="vertical-align: top; padding-right: 2.8pt">&#160;</td></tr>
  <tr>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td colspan="2" style="vertical-align: bottom; padding-right: 2.8pt">&#160;</td>
    <td style="vertical-align: top; padding-right: 2.8pt">&#160;</td></tr>
  <tr>
    <td style="vertical-align: top; width: 26%; padding-right: 0.8pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date: February 28, 2025</span></td>
    <td style="vertical-align: bottom; width: 17%">&#160;</td>
    <td style="vertical-align: bottom; width: 5%; padding-right: 0.8pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</span></td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 32%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ John C. Ball</span></td>
    <td style="vertical-align: top; width: 20%">&#160;</td></tr>
  <tr>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 0.8pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:</span></td>
    <td style="vertical-align: bottom; padding-right: 0.8pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">John C. Ball</span></td>
    <td style="vertical-align: top; padding-right: 0.8pt">&#160;</td></tr>
  <tr>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 0.8pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</span></td>
    <td style="vertical-align: bottom; padding-right: 0.8pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">President and Treasurer</span></td>
    <td style="vertical-align: top; padding-right: 0.8pt">&#160;</td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<!-- Field: Page; Sequence: 3; Options: Last -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="width: 100%"><tr><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->


<!-- Field: Set; Name: xdx; ID: xdx_08B_extensions -->
<!-- eJx1kUFuwjAQRU/AHUZZI0hcRZWyA4siVGgRoKpbQyatVdsT2U4KR+ot68SkbGhkKbb+/Dff4yQZJ0t6kgotvM93azigrpXwCDus0KI5Yajgq+cCwn+HH9J5K4zvj4ORU/Bg8OQTlh+D0Je20mFZQMqm7HHKcsiy4iGH2SYZdTonU8kSjZdCgTAlbC3VVqIX9hIJB3EmQ/rSt3pD6ySZArJJGuUfYGnG4IVa8U32y8F6zZPRuP9GydJSU4eqxdmj6ZywUKhDOxfdt9WnOTXOky72GBI4zhvdhBnIFreN9+KocGZKLpTqtlvbDcZiuf8UFt0G9RFtQGQpY1k6u6aLJOBwY8EA66874OCPBxF4J1aYryYT5ddqjgYreQpzWxkfnsj5fzJE2xULVMHNCYN16PYLzlWhYQ== -->
</body>
</html>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-3.1
<SEQUENCE>2
<FILENAME>ex3_1.htm
<DESCRIPTION>AMENDMENT NO. 2 TO THE STATEMENT OF PREFERENCES OF SERIES E CUMULATIVE TERM PREFERRED SHARES
<TEXT>
<HTML>
<HEAD>
<TITLE></TITLE>
</HEAD>
<BODY>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 10pt; text-align: left"><B><A HREF="gdl-8k_022825.htm">The GDL Fund 8-K</A></B></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: right"><B>Exhibit 3.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center"><FONT STYLE="text-transform: uppercase"><B>The
GDL Fund</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center"><B>STATEMENT OF PREFERENCES<BR>
OF<BR>
SERIES E CUMULATIVE TERM PREFERRED SHARES </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center"><B>AMENDMENT NO. 2</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt">The GDL Fund, a Delaware statutory trust (the &ldquo;<U>Trust</U>&rdquo;),
hereby certifies that:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">FIRST: The Board of Trustees of the Trust (the
&ldquo;<U>Board of Trustees</U>&rdquo;), at meetings duly convened and held on February 28, 2008 and November 19, 2008, pursuant to authority
expressly vested in it by Article III of the Amended and Restated Agreement and Declaration of Trust, adopted resolutions classifying
an unlimited amount of shares as authorized but unissued preferred shares of the Trust.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">SECOND: The Board of Trustees, at a meeting
duly convened and held on February 8, 2022, approved the designation, issuance and sale by the Trust of up to $40,000,000 in liquidation
preference of Series E Cumulative Term Preferred Shares, par value $0.001 per share (the &ldquo;<U>Series E Preferred Shares</U>&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">THIRD: The pricing committee of the Board of
Trustees (the &ldquo;<U>Pricing Committee</U>&rdquo;), at a meeting duly convened and held on March 28, 2022, approved the issuance and
sale by the Trust of up to 3,500,000 Series E Preferred Shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">FOURTH: The Board of Trustees, at a meeting
duly convened and held on January 19, 2023, determined to increase the dividend rate on the Series E Preferred Shares effective as of
January 19, 2023, and determined that such action would not adversely affect the rights and preferences of the Series E Preferred Shares.
The Statement of Preferences of the Series E Preferred Shares was so amended effective as of January 19, 2023.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">FIFTH: The Board of Trustees, at a meeting
duly convened and held on February 13, 2025, determined to extend the mandatory redemption date of the Series E Preferred Shares and (ii)
put in place a mandatory call mechanism with respect to the Series E Preferred Shares which will not require action by shareholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">SIXTH: Effective as of February 28, 2025 all
references to March 26, 2025 contained in Part II, Section 4(a) of the Statement of Preferences of the Series E Preferred Shares are deleted
and replaced with references to June 26, 2026.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">SEVENTH: Effective as of February 28, 2025,
Part II, Section 4(c) of the Statement of Preferences of the Series E Preferred Shares is deleted in its entirety and replaced with the
following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">(c)&nbsp;&nbsp;&nbsp;Holder Put Options.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">The Trust will redeem all or any part of the
Series E Preferred Shares that holders have properly tendered for redemption during the 60-day period prior to each of March 26, 2023,
March 26, 2024 and December 26, 2025 at the Redemption Price per share.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">EIGHTH: Effective as of February 28, 2025,
the following paragraphs are inserted in Part II, Section 4 of the Statement of Preferences of the Series E Preferred Shares following
Section 4(c), and Section 4(d) is renumbered Section 4(f):</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">(d)&nbsp;&nbsp;&nbsp;Mandatory Put.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The holders of the Series E Preferred Shares will
be deemed to have properly tendered for purchase all Series E Preferred Shares held by such holders on March 26, 2025 (the &ldquo;<U>Mandatory
Put Date</U>&rdquo;), and the Trust will purchase all of the Series E Preferred Shares tendered for purchase on the Mandatory Put Date
(the &ldquo;<U>Mandatory Put</U>&rdquo;) at a price equal to the Liquidation Preference plus accumulated but unpaid dividends and distributions
(whether or not earned or declared by the Trust) to, but not including, the Mandatory Put Date (the &ldquo;<U>Mandatory Put Price</U>&rdquo;).
Notwithstanding the foregoing, a holder of Series E Preferred Shares may opt out of the Mandatory Put by submitting to the Trust a Mandatory
Put Election Form, in the form provided to each holder of Series E Preferred Shares by the Trust, no fewer than two days prior to the
Mandatory Put Date.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>


<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">(e)&nbsp;&nbsp;&nbsp;Procedures for Mandatory
Put.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.5in">(i) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;No
fewer than 14 days prior to the Mandatory Put Date, the Trust shall mail a written notice (the &ldquo;<U>Mandatory Put Notice</U>&rdquo;)
by first class mail, postage prepaid, to each holder of the Series E Preferred Shares at such holder&rsquo;s address as the same appears
on the share register of the Trust at the close of business on such date as the Board of Trustees or its delegatee may determine, which
date shall not be earlier than the second Business Day prior to the date upon which such Mandatory Put Notice is mailed to the holders
of Series E Preferred Shares. Such notice shall include an election form by which holders of Series E Preferred Shares may opt out of
the Mandatory Put (the &ldquo;<U>Mandatory Put Election Form</U>&rdquo;). Holders wishing to opt out of the Mandatory Put must return
a properly completed and signed Mandatory Put Election Form indicating such election to the Trust in accordance with the instructions
contained in the Mandatory Put Notice no fewer than two days prior to the Mandatory Put Date.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.5in">(ii) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;By
the close of business on the Mandatory Put Date, the Trust shall (A) deposit with the Dividend-Disbursing Agent Deposit Assets that shall
mature (if such assets constitute debt securities or time deposits) on or prior to the Mandatory Put Date, having an initial combined
value sufficient to effect the purchase of the Series E Preferred Shares to be purchased pursuant to the Mandatory Put and (B) give the
Dividend-Disbursing Agent irrevocable instructions and authority to pay the Mandatory Put Price to the holders of the Series E Preferred
Shares tendered for purchase pursuant to the Mandatory Put. The Trust may direct the Dividend-Disbursing Agent with respect to the investment
of any Deposit Assets so deposited provided that the proceeds of any such investment will be available at the opening of business on the
Mandatory Put Date. Upon the date of such deposit (unless the Trust shall default in making payment of the Mandatory Put Price), all rights
of the holders of the Series E Preferred Shares so tendered for purchase shall cease and terminate except the right of the holders thereof
to receive the Mandatory Put Price thereof and such shares shall no longer be deemed Outstanding for any purpose. The Trust shall be entitled
to receive, promptly, any cash in excess of the aggregate Mandatory Put Price of the Series E Preferred Shares tendered for purchase pursuant
to the Mandatory Put and any remaining Deposit Assets. Any assets so deposited that are unclaimed at the end of two years from the Mandatory
Put shall, to the extent permitted by law, be repaid to the Trust, after which the holders of the Series E Preferred Shares so tendered
for purchase pursuant to the Mandatory Put shall look only to the Trust for payment of the Mandatory Put Price thereof. The Trust shall
be entitled to receive, from time to time after Mandatory Put Date, any interest on the Deposit Assets so deposited.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.5in">(iii) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On
or after the Mandatory Put Date, each holder of Series E Preferred Shares that are tendered for purchase pursuant to the Mandatory Put
shall surrender such shares to the Trust as instructed in the Mandatory Put Notice and shall then be entitled to receive the cash Mandatory
Put Price, without interest.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">NINTH: Capitalized terms used but not defined
herein shall have the respective meanings given to them in the Statement of Preferences of the Series E Preferred Shares, as amended.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">[REMAINDER OF PAGE INTENTIONALLY LEFT BLANK]</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


<!-- Field: Page; Sequence: 2; Options: NewSection; Value: 2 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">IN WITNESS WHEREOF, The GDL Fund has caused this Amendment No. 2 to the
Statement of Preferences of Series E Preferred Shares to be signed in its name and on its behalf by a duly authorized officer, who acknowledges
said instrument to be the statutory trust act of the Trust, and states that, to the best of such officer&rsquo;s knowledge, information
and belief under penalty of perjury, the matters and facts herein set forth with respect to approval are true in all material respects,
as of February 28, 2025.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">By:</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt">/s/ John C. Ball</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 40%">&nbsp;</TD>
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 5%"><FONT STYLE="font-size: 10pt">Name:</FONT></TD>
    <TD STYLE="width: 23%; border-top: Black 1pt solid"><FONT STYLE="font-size: 10pt">John C. Ball</FONT></TD>
    <TD STYLE="width: 27%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Title:</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">President and Treasurer</FONT></TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Attest:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 35%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt">/s/ Peter Goldstein</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 6%"><FONT STYLE="font-size: 10pt">Name:&nbsp;</FONT></TD>
    <TD STYLE="width: 94%"><FONT STYLE="font-size: 10pt">Peter Goldstein</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">Title:</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Vice President and Secretary</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><I>[GDL Series E Statement of Preferences Amendment
No. 2 Signature Page</I>]</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<!-- Field: Page; Sequence: 3; Options: Last -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->
</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.SCH
<SEQUENCE>3
<FILENAME>gabellicom-20250228.xsd
<DESCRIPTION>XBRL SCHEMA FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" ?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.25b -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
    <!-- Field: Doc-Info; Name: Misc; Value: +6spw7xRiXhun8uCbn1MSaePKbP9w5dzWelBtm93HXnqrycswqggkijov8Omof0N -->
<schema xmlns="http://www.w3.org/2001/XMLSchema" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:dei="http://xbrl.sec.gov/dei/2024" xmlns:us-gaap="http://fasb.org/us-gaap/2024" xmlns:srt="http://fasb.org/srt/2024" xmlns:srt-types="http://fasb.org/srt-types/2024" xmlns:dtr-types="http://www.xbrl.org/dtr/type/2022-03-31" xmlns:gabellicom="http://gabelli.com/20250228" elementFormDefault="qualified" targetNamespace="http://gabelli.com/20250228">
    <annotation>
      <appinfo>
        <link:roleType roleURI="http://gabelli.com/role/Cover" id="Cover">
          <link:definition>00000001 - Document - Cover</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:linkbaseRef xlink:type="simple" xlink:href="gabellicom-20250228_pre.xml" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Presentation Links" />
        <link:linkbaseRef xlink:type="simple" xlink:href="gabellicom-20250228_lab.xml" xlink:role="http://www.xbrl.org/2003/role/labelLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Label Links" />
        <link:linkbaseRef xlink:type="simple" xlink:href="gabellicom-20250228_def.xml" xlink:role="http://www.xbrl.org/2003/role/definitionLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Definition Links" />
      </appinfo>
    </annotation>
    <import namespace="http://www.xbrl.org/2003/instance" schemaLocation="http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd" />
    <import namespace="http://www.xbrl.org/2003/linkbase" schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" />
    <import namespace="http://xbrl.sec.gov/dei/2024" schemaLocation="https://xbrl.sec.gov/dei/2024/dei-2024.xsd" />
    <import namespace="http://fasb.org/us-gaap/2024" schemaLocation="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd" />
    <import namespace="http://fasb.org/us-types/2024" schemaLocation="https://xbrl.fasb.org/us-gaap/2024/elts/us-types-2024.xsd" />
    <import namespace="http://www.xbrl.org/dtr/type/2022-03-31" schemaLocation="https://www.xbrl.org/dtr/type/2022-03-31/types.xsd" />
    <import namespace="http://xbrl.sec.gov/country/2024" schemaLocation="https://xbrl.sec.gov/country/2024/country-2024.xsd" />
    <import namespace="http://fasb.org/srt/2024" schemaLocation="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd" />
    <import namespace="http://fasb.org/srt-types/2024" schemaLocation="https://xbrl.fasb.org/srt/2024/elts/srt-types-2024.xsd" />
    <element id="gabellicom_CommonSharesOfBeneficialInterestMember" name="CommonSharesOfBeneficialInterestMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="gabellicom_SeriesCCumulativePuttableAndCallablePreferredSharesMember" name="SeriesCCumulativePuttableAndCallablePreferredSharesMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
</schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.DEF
<SEQUENCE>4
<FILENAME>gabellicom-20250228_def.xml
<DESCRIPTION>XBRL DEFINITION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.25b -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef roleURI="http://gabelli.com/role/Cover" xlink:href="gabellicom-20250228.xsd#Cover" xlink:type="simple" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension" arcroleURI="http://xbrl.org/int/dim/arcrole/hypercube-dimension" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain" arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-domain" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member" arcroleURI="http://xbrl.org/int/dim/arcrole/domain-member" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#all" arcroleURI="http://xbrl.org/int/dim/arcrole/all" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll" arcroleURI="http://xbrl.org/int/dim/arcrole/notAll" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default" arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-default" />
    <link:definitionLink xlink:type="extended" xlink:role="http://gabelli.com/role/Cover" xlink:title="00000001 - Document - Cover">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStatementTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="loc_us-gaapStatementClassOfStockAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementClassOfStockAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="gabellicom-20250228.xsd#gabellicom_CommonSharesOfBeneficialInterestMember" xlink:label="loc_gabellicomCommonSharesOfBeneficialInterestMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_gabellicomCommonSharesOfBeneficialInterestMember_10" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="gabellicom-20250228.xsd#gabellicom_SeriesCCumulativePuttableAndCallablePreferredSharesMember" xlink:label="loc_gabellicomSeriesCCumulativePuttableAndCallablePreferredSharesMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_gabellicomSeriesCCumulativePuttableAndCallablePreferredSharesMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentType" xlink:label="loc_deiDocumentType_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentType_40" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AmendmentFlag" xlink:label="loc_deiAmendmentFlag_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiAmendmentFlag_40" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AmendmentDescription" xlink:label="loc_deiAmendmentDescription_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiAmendmentDescription_40" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentRegistrationStatement" xlink:label="loc_deiDocumentRegistrationStatement_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentRegistrationStatement_40" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentAnnualReport" xlink:label="loc_deiDocumentAnnualReport_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentAnnualReport_40" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentQuarterlyReport" xlink:label="loc_deiDocumentQuarterlyReport_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentQuarterlyReport_40" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentTransitionReport" xlink:label="loc_deiDocumentTransitionReport_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentTransitionReport_40" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentShellCompanyReport" xlink:label="loc_deiDocumentShellCompanyReport_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentShellCompanyReport_40" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentShellCompanyEventDate" xlink:label="loc_deiDocumentShellCompanyEventDate_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentShellCompanyEventDate_40" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentPeriodStartDate" xlink:label="loc_deiDocumentPeriodStartDate_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentPeriodStartDate_40" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentPeriodEndDate" xlink:label="loc_deiDocumentPeriodEndDate_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentPeriodEndDate_40" xlink:type="arc" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="loc_deiDocumentFiscalPeriodFocus_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentFiscalPeriodFocus_40" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentFiscalYearFocus" xlink:label="loc_deiDocumentFiscalYearFocus_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentFiscalYearFocus_40" xlink:type="arc" order="12" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_CurrentFiscalYearEndDate" xlink:label="loc_deiCurrentFiscalYearEndDate_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiCurrentFiscalYearEndDate_40" xlink:type="arc" order="13" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityFileNumber" xlink:label="loc_deiEntityFileNumber_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityFileNumber_40" xlink:type="arc" order="14" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityRegistrantName" xlink:label="loc_deiEntityRegistrantName_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityRegistrantName_40" xlink:type="arc" order="15" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityCentralIndexKey" xlink:label="loc_deiEntityCentralIndexKey_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityCentralIndexKey_40" xlink:type="arc" order="16" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityPrimarySicNumber" xlink:label="loc_deiEntityPrimarySicNumber_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityPrimarySicNumber_40" xlink:type="arc" order="17" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityTaxIdentificationNumber" xlink:label="loc_deiEntityTaxIdentificationNumber_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityTaxIdentificationNumber_40" xlink:type="arc" order="18" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="loc_deiEntityIncorporationStateCountryCode_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityIncorporationStateCountryCode_40" xlink:type="arc" order="19" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressAddressLine1" xlink:label="loc_deiEntityAddressAddressLine1_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityAddressAddressLine1_40" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressAddressLine2" xlink:label="loc_deiEntityAddressAddressLine2_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityAddressAddressLine2_40" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressAddressLine3" xlink:label="loc_deiEntityAddressAddressLine3_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityAddressAddressLine3_40" xlink:type="arc" order="22" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressCityOrTown" xlink:label="loc_deiEntityAddressCityOrTown_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityAddressCityOrTown_40" xlink:type="arc" order="23" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressStateOrProvince" xlink:label="loc_deiEntityAddressStateOrProvince_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityAddressStateOrProvince_40" xlink:type="arc" order="24" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressCountry" xlink:label="loc_deiEntityAddressCountry_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityAddressCountry_40" xlink:type="arc" order="25" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressPostalZipCode" xlink:label="loc_deiEntityAddressPostalZipCode_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityAddressPostalZipCode_40" xlink:type="arc" order="26" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_CountryRegion" xlink:label="loc_deiCountryRegion_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiCountryRegion_40" xlink:type="arc" order="27" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_CityAreaCode" xlink:label="loc_deiCityAreaCode_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiCityAreaCode_40" xlink:type="arc" order="28" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_LocalPhoneNumber" xlink:label="loc_deiLocalPhoneNumber_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiLocalPhoneNumber_40" xlink:type="arc" order="29" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_Extension" xlink:label="loc_deiExtension_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiExtension_40" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_WrittenCommunications" xlink:label="loc_deiWrittenCommunications_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiWrittenCommunications_40" xlink:type="arc" order="31" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_SolicitingMaterial" xlink:label="loc_deiSolicitingMaterial_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiSolicitingMaterial_40" xlink:type="arc" order="32" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_PreCommencementTenderOffer" xlink:label="loc_deiPreCommencementTenderOffer_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiPreCommencementTenderOffer_40" xlink:type="arc" order="33" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_PreCommencementIssuerTenderOffer" xlink:label="loc_deiPreCommencementIssuerTenderOffer_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiPreCommencementIssuerTenderOffer_40" xlink:type="arc" order="34" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_Security12bTitle" xlink:label="loc_deiSecurity12bTitle_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiSecurity12bTitle_40" xlink:type="arc" order="35" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_NoTradingSymbolFlag" xlink:label="loc_deiNoTradingSymbolFlag_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiNoTradingSymbolFlag_40" xlink:type="arc" order="36" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_TradingSymbol" xlink:label="loc_deiTradingSymbol_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiTradingSymbol_40" xlink:type="arc" order="37" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_SecurityExchangeName" xlink:label="loc_deiSecurityExchangeName_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiSecurityExchangeName_40" xlink:type="arc" order="38" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_Security12gTitle" xlink:label="loc_deiSecurity12gTitle_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiSecurity12gTitle_40" xlink:type="arc" order="39" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_SecurityReportingObligation" xlink:label="loc_deiSecurityReportingObligation_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiSecurityReportingObligation_40" xlink:type="arc" order="40" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AnnualInformationForm" xlink:label="loc_deiAnnualInformationForm_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiAnnualInformationForm_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AuditedAnnualFinancialStatements" xlink:label="loc_deiAuditedAnnualFinancialStatements_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiAuditedAnnualFinancialStatements_40" xlink:type="arc" order="42" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="loc_deiEntityWellKnownSeasonedIssuer_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityWellKnownSeasonedIssuer_40" xlink:type="arc" order="43" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityVoluntaryFilers" xlink:label="loc_deiEntityVoluntaryFilers_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityVoluntaryFilers_40" xlink:type="arc" order="44" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityCurrentReportingStatus" xlink:label="loc_deiEntityCurrentReportingStatus_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityCurrentReportingStatus_40" xlink:type="arc" order="45" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityInteractiveDataCurrent" xlink:label="loc_deiEntityInteractiveDataCurrent_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityInteractiveDataCurrent_40" xlink:type="arc" order="46" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityFilerCategory" xlink:label="loc_deiEntityFilerCategory_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityFilerCategory_40" xlink:type="arc" order="47" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntitySmallBusiness" xlink:label="loc_deiEntitySmallBusiness_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntitySmallBusiness_40" xlink:type="arc" order="48" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityEmergingGrowthCompany" xlink:label="loc_deiEntityEmergingGrowthCompany_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityEmergingGrowthCompany_40" xlink:type="arc" order="49" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityExTransitionPeriod" xlink:label="loc_deiEntityExTransitionPeriod_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityExTransitionPeriod_40" xlink:type="arc" order="50" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentAccountingStandard" xlink:label="loc_deiDocumentAccountingStandard_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentAccountingStandard_40" xlink:type="arc" order="51" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_OtherReportingStandardItemNumber" xlink:label="loc_deiOtherReportingStandardItemNumber_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiOtherReportingStandardItemNumber_40" xlink:type="arc" order="52" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityShellCompany" xlink:label="loc_deiEntityShellCompany_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityShellCompany_40" xlink:type="arc" order="53" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityPublicFloat" xlink:label="loc_deiEntityPublicFloat_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityPublicFloat_40" xlink:type="arc" order="54" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityBankruptcyProceedingsReportingCurrent" xlink:label="loc_deiEntityBankruptcyProceedingsReportingCurrent_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityBankruptcyProceedingsReportingCurrent_40" xlink:type="arc" order="55" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="loc_deiEntityCommonStockSharesOutstanding_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityCommonStockSharesOutstanding_40" xlink:type="arc" order="56" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentsIncorporatedByReferenceTextBlock" xlink:label="loc_deiDocumentsIncorporatedByReferenceTextBlock_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentsIncorporatedByReferenceTextBlock_40" xlink:type="arc" order="57" />
    </link:definitionLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>5
<FILENAME>gabellicom-20250228_lab.xml
<DESCRIPTION>XBRL LABEL FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.25b -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel" roleURI="http://www.xbrl.org/2009/role/negatedLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel" roleURI="http://www.xbrl.org/2009/role/negatedPeriodEndLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel" roleURI="http://www.xbrl.org/2009/role/negatedPeriodStartLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel" roleURI="http://www.xbrl.org/2009/role/negatedTotalLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel" roleURI="http://www.xbrl.org/2009/role/negatedNetLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel" roleURI="http://www.xbrl.org/2009/role/negatedTerseLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel" roleURI="http://www.xbrl.org/2009/role/netLabel" />
    <link:labelLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="us-gaap_StatementClassOfStockAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_StatementClassOfStockAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementClassOfStockAxis_lbl" xml:lang="en-US">Class of Stock [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="gabellicom-20250228.xsd#gabellicom_CommonSharesOfBeneficialInterestMember" xlink:label="gabellicom_CommonSharesOfBeneficialInterestMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gabellicom_CommonSharesOfBeneficialInterestMember" xlink:to="gabellicom_CommonSharesOfBeneficialInterestMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gabellicom_CommonSharesOfBeneficialInterestMember_lbl" xml:lang="en-US">Common Shares of Beneficial Interest</link:label>
      <link:loc xlink:type="locator" xlink:href="gabellicom-20250228.xsd#gabellicom_SeriesCCumulativePuttableAndCallablePreferredSharesMember" xlink:label="gabellicom_SeriesCCumulativePuttableAndCallablePreferredSharesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gabellicom_SeriesCCumulativePuttableAndCallablePreferredSharesMember" xlink:to="gabellicom_SeriesCCumulativePuttableAndCallablePreferredSharesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gabellicom_SeriesCCumulativePuttableAndCallablePreferredSharesMember_lbl" xml:lang="en-US">Series C Cumulative Puttable and Callable Preferred Shares</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementTable_lbl" xml:lang="en-US">Statement [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementLineItems_lbl" xml:lang="en-US">Statement [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentType" xlink:label="dei_DocumentType" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentType" xlink:to="dei_DocumentType_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentType_lbl" xml:lang="en-US">Document Type</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AmendmentFlag" xlink:label="dei_AmendmentFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentFlag" xlink:to="dei_AmendmentFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentFlag_lbl" xml:lang="en-US">Amendment Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AmendmentDescription" xlink:label="dei_AmendmentDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentDescription" xlink:to="dei_AmendmentDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentDescription_lbl" xml:lang="en-US">Amendment Description</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentRegistrationStatement" xlink:label="dei_DocumentRegistrationStatement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentRegistrationStatement" xlink:to="dei_DocumentRegistrationStatement_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentRegistrationStatement_lbl" xml:lang="en-US">Document Registration Statement</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentAnnualReport" xlink:label="dei_DocumentAnnualReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAnnualReport" xlink:to="dei_DocumentAnnualReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentAnnualReport_lbl" xml:lang="en-US">Document Annual Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentQuarterlyReport" xlink:label="dei_DocumentQuarterlyReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentQuarterlyReport" xlink:to="dei_DocumentQuarterlyReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentQuarterlyReport_lbl" xml:lang="en-US">Document Quarterly Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentTransitionReport" xlink:label="dei_DocumentTransitionReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentTransitionReport" xlink:to="dei_DocumentTransitionReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentTransitionReport_lbl" xml:lang="en-US">Document Transition Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentShellCompanyReport" xlink:label="dei_DocumentShellCompanyReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentShellCompanyReport" xlink:to="dei_DocumentShellCompanyReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentShellCompanyReport_lbl" xml:lang="en-US">Document Shell Company Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentShellCompanyEventDate" xlink:label="dei_DocumentShellCompanyEventDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentShellCompanyEventDate" xlink:to="dei_DocumentShellCompanyEventDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentShellCompanyEventDate_lbl" xml:lang="en-US">Document Shell Company Event Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentPeriodStartDate" xlink:label="dei_DocumentPeriodStartDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodStartDate" xlink:to="dei_DocumentPeriodStartDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodStartDate_lbl" xml:lang="en-US">Document Period Start Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentPeriodEndDate" xlink:label="dei_DocumentPeriodEndDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodEndDate" xlink:to="dei_DocumentPeriodEndDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodEndDate_lbl" xml:lang="en-US">Document Period End Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="dei_DocumentFiscalPeriodFocus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalPeriodFocus" xlink:to="dei_DocumentFiscalPeriodFocus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalPeriodFocus_lbl" xml:lang="en-US">Document Fiscal Period Focus</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentFiscalYearFocus" xlink:label="dei_DocumentFiscalYearFocus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalYearFocus" xlink:to="dei_DocumentFiscalYearFocus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalYearFocus_lbl" xml:lang="en-US">Document Fiscal Year Focus</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_CurrentFiscalYearEndDate" xlink:label="dei_CurrentFiscalYearEndDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CurrentFiscalYearEndDate" xlink:to="dei_CurrentFiscalYearEndDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CurrentFiscalYearEndDate_lbl" xml:lang="en-US">Current Fiscal Year End Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityFileNumber" xlink:label="dei_EntityFileNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFileNumber" xlink:to="dei_EntityFileNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFileNumber_lbl" xml:lang="en-US">Entity File Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityRegistrantName" xlink:label="dei_EntityRegistrantName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityRegistrantName_lbl" xml:lang="en-US">Entity Registrant Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityCentralIndexKey" xlink:label="dei_EntityCentralIndexKey" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCentralIndexKey_lbl" xml:lang="en-US">Entity Central Index Key</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityPrimarySicNumber" xlink:label="dei_EntityPrimarySicNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPrimarySicNumber" xlink:to="dei_EntityPrimarySicNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPrimarySicNumber_lbl" xml:lang="en-US">Entity Primary SIC Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityTaxIdentificationNumber" xlink:label="dei_EntityTaxIdentificationNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityTaxIdentificationNumber" xlink:to="dei_EntityTaxIdentificationNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityTaxIdentificationNumber_lbl" xml:lang="en-US">Entity Tax Identification Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="dei_EntityIncorporationStateCountryCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityIncorporationStateCountryCode" xlink:to="dei_EntityIncorporationStateCountryCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityIncorporationStateCountryCode_lbl" xml:lang="en-US">Entity Incorporation, State or Country Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressAddressLine1" xlink:label="dei_EntityAddressAddressLine1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine1" xlink:to="dei_EntityAddressAddressLine1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine1_lbl" xml:lang="en-US">Entity Address, Address Line One</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressAddressLine2" xlink:label="dei_EntityAddressAddressLine2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine2" xlink:to="dei_EntityAddressAddressLine2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine2_lbl" xml:lang="en-US">Entity Address, Address Line Two</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressAddressLine3" xlink:label="dei_EntityAddressAddressLine3" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine3" xlink:to="dei_EntityAddressAddressLine3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine3_lbl" xml:lang="en-US">Entity Address, Address Line Three</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressCityOrTown" xlink:label="dei_EntityAddressCityOrTown" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCityOrTown" xlink:to="dei_EntityAddressCityOrTown_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCityOrTown_lbl" xml:lang="en-US">Entity Address, City or Town</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressStateOrProvince" xlink:label="dei_EntityAddressStateOrProvince" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressStateOrProvince" xlink:to="dei_EntityAddressStateOrProvince_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressStateOrProvince_lbl" xml:lang="en-US">Entity Address, State or Province</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressCountry" xlink:label="dei_EntityAddressCountry" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCountry" xlink:to="dei_EntityAddressCountry_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCountry_lbl" xml:lang="en-US">Entity Address, Country</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressPostalZipCode" xlink:label="dei_EntityAddressPostalZipCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressPostalZipCode" xlink:to="dei_EntityAddressPostalZipCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressPostalZipCode_lbl" xml:lang="en-US">Entity Address, Postal Zip Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_CountryRegion" xlink:label="dei_CountryRegion" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CountryRegion" xlink:to="dei_CountryRegion_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CountryRegion_lbl" xml:lang="en-US">Country Region</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_CityAreaCode" xlink:label="dei_CityAreaCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CityAreaCode" xlink:to="dei_CityAreaCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CityAreaCode_lbl" xml:lang="en-US">City Area Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_LocalPhoneNumber" xlink:label="dei_LocalPhoneNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_LocalPhoneNumber" xlink:to="dei_LocalPhoneNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_LocalPhoneNumber_lbl" xml:lang="en-US">Local Phone Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_Extension" xlink:label="dei_Extension" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Extension" xlink:to="dei_Extension_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Extension_lbl" xml:lang="en-US">Extension</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_WrittenCommunications" xlink:label="dei_WrittenCommunications" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_WrittenCommunications" xlink:to="dei_WrittenCommunications_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_WrittenCommunications_lbl" xml:lang="en-US">Written Communications</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_SolicitingMaterial" xlink:label="dei_SolicitingMaterial" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SolicitingMaterial" xlink:to="dei_SolicitingMaterial_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SolicitingMaterial_lbl" xml:lang="en-US">Soliciting Material</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_PreCommencementTenderOffer" xlink:label="dei_PreCommencementTenderOffer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_PreCommencementTenderOffer" xlink:to="dei_PreCommencementTenderOffer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_PreCommencementTenderOffer_lbl" xml:lang="en-US">Pre-commencement Tender Offer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_PreCommencementIssuerTenderOffer" xlink:label="dei_PreCommencementIssuerTenderOffer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_PreCommencementIssuerTenderOffer" xlink:to="dei_PreCommencementIssuerTenderOffer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_PreCommencementIssuerTenderOffer_lbl" xml:lang="en-US">Pre-commencement Issuer Tender Offer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_Security12bTitle" xlink:label="dei_Security12bTitle" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12bTitle" xlink:to="dei_Security12bTitle_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12bTitle_lbl" xml:lang="en-US">Title of 12(b) Security</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_NoTradingSymbolFlag" xlink:label="dei_NoTradingSymbolFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_NoTradingSymbolFlag" xlink:to="dei_NoTradingSymbolFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_NoTradingSymbolFlag_lbl" xml:lang="en-US">No Trading Symbol Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_TradingSymbol" xlink:label="dei_TradingSymbol" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_TradingSymbol" xlink:to="dei_TradingSymbol_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_TradingSymbol_lbl" xml:lang="en-US">Trading Symbol</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_SecurityExchangeName" xlink:label="dei_SecurityExchangeName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityExchangeName" xlink:to="dei_SecurityExchangeName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityExchangeName_lbl" xml:lang="en-US">Security Exchange Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_Security12gTitle" xlink:label="dei_Security12gTitle" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12gTitle" xlink:to="dei_Security12gTitle_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12gTitle_lbl" xml:lang="en-US">Title of 12(g) Security</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_SecurityReportingObligation" xlink:label="dei_SecurityReportingObligation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityReportingObligation" xlink:to="dei_SecurityReportingObligation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityReportingObligation_lbl" xml:lang="en-US">Security Reporting Obligation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AnnualInformationForm" xlink:label="dei_AnnualInformationForm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AnnualInformationForm" xlink:to="dei_AnnualInformationForm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AnnualInformationForm_lbl" xml:lang="en-US">Annual Information Form</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AuditedAnnualFinancialStatements" xlink:label="dei_AuditedAnnualFinancialStatements" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditedAnnualFinancialStatements" xlink:to="dei_AuditedAnnualFinancialStatements_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditedAnnualFinancialStatements_lbl" xml:lang="en-US">Audited Annual Financial Statements</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="dei_EntityWellKnownSeasonedIssuer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityWellKnownSeasonedIssuer" xlink:to="dei_EntityWellKnownSeasonedIssuer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityWellKnownSeasonedIssuer_lbl" xml:lang="en-US">Entity Well-known Seasoned Issuer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityVoluntaryFilers" xlink:label="dei_EntityVoluntaryFilers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityVoluntaryFilers" xlink:to="dei_EntityVoluntaryFilers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityVoluntaryFilers_lbl" xml:lang="en-US">Entity Voluntary Filers</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityCurrentReportingStatus" xlink:label="dei_EntityCurrentReportingStatus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCurrentReportingStatus" xlink:to="dei_EntityCurrentReportingStatus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCurrentReportingStatus_lbl" xml:lang="en-US">Entity Current Reporting Status</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityInteractiveDataCurrent" xlink:label="dei_EntityInteractiveDataCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityInteractiveDataCurrent" xlink:to="dei_EntityInteractiveDataCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityInteractiveDataCurrent_lbl" xml:lang="en-US">Entity Interactive Data Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityFilerCategory" xlink:label="dei_EntityFilerCategory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFilerCategory" xlink:to="dei_EntityFilerCategory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFilerCategory_lbl" xml:lang="en-US">Entity Filer Category</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntitySmallBusiness" xlink:label="dei_EntitySmallBusiness" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntitySmallBusiness" xlink:to="dei_EntitySmallBusiness_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntitySmallBusiness_lbl" xml:lang="en-US">Entity Small Business</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityEmergingGrowthCompany" xlink:label="dei_EntityEmergingGrowthCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityEmergingGrowthCompany" xlink:to="dei_EntityEmergingGrowthCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityEmergingGrowthCompany_lbl" xml:lang="en-US">Entity Emerging Growth Company</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityExTransitionPeriod" xlink:label="dei_EntityExTransitionPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityExTransitionPeriod" xlink:to="dei_EntityExTransitionPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityExTransitionPeriod_lbl" xml:lang="en-US">Elected Not To Use the Extended Transition Period</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentAccountingStandard" xlink:label="dei_DocumentAccountingStandard" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAccountingStandard" xlink:to="dei_DocumentAccountingStandard_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentAccountingStandard_lbl" xml:lang="en-US">Document Accounting Standard</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_OtherReportingStandardItemNumber" xlink:label="dei_OtherReportingStandardItemNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_OtherReportingStandardItemNumber" xlink:to="dei_OtherReportingStandardItemNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_OtherReportingStandardItemNumber_lbl" xml:lang="en-US">Other Reporting Standard Item Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityShellCompany" xlink:label="dei_EntityShellCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityShellCompany" xlink:to="dei_EntityShellCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityShellCompany_lbl" xml:lang="en-US">Entity Shell Company</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityPublicFloat" xlink:label="dei_EntityPublicFloat" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPublicFloat" xlink:to="dei_EntityPublicFloat_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPublicFloat_lbl" xml:lang="en-US">Entity Public Float</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityBankruptcyProceedingsReportingCurrent" xlink:label="dei_EntityBankruptcyProceedingsReportingCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityBankruptcyProceedingsReportingCurrent" xlink:to="dei_EntityBankruptcyProceedingsReportingCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityBankruptcyProceedingsReportingCurrent_lbl" xml:lang="en-US">Entity Bankruptcy Proceedings, Reporting Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="dei_EntityCommonStockSharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCommonStockSharesOutstanding" xlink:to="dei_EntityCommonStockSharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCommonStockSharesOutstanding_lbl" xml:lang="en-US">Entity Common Stock, Shares Outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentsIncorporatedByReferenceTextBlock" xlink:label="dei_DocumentsIncorporatedByReferenceTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentsIncorporatedByReferenceTextBlock" xlink:to="dei_DocumentsIncorporatedByReferenceTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentsIncorporatedByReferenceTextBlock_lbl" xml:lang="en-US">Documents Incorporated by Reference [Text Block]</link:label>
    </link:labelLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>6
<FILENAME>gabellicom-20250228_pre.xml
<DESCRIPTION>XBRL PRESENTATION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.25b -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef roleURI="http://gabelli.com/role/Cover" xlink:href="gabellicom-20250228.xsd#Cover" xlink:type="simple" />
    <link:presentationLink xlink:type="extended" xlink:role="http://gabelli.com/role/Cover" xlink:title="00000001 - Document - Cover">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_CoverAbstract" xlink:label="loc_deiCoverAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_us-gaapStatementTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="loc_us-gaapStatementClassOfStockAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementClassOfStockAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="gabellicom-20250228.xsd#gabellicom_CommonSharesOfBeneficialInterestMember" xlink:label="loc_gabellicomCommonSharesOfBeneficialInterestMember" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_gabellicomCommonSharesOfBeneficialInterestMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="gabellicom-20250228.xsd#gabellicom_SeriesCCumulativePuttableAndCallablePreferredSharesMember" xlink:label="loc_gabellicomSeriesCCumulativePuttableAndCallablePreferredSharesMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_gabellicomSeriesCCumulativePuttableAndCallablePreferredSharesMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentType" xlink:label="loc_deiDocumentType" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentType" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AmendmentFlag" xlink:label="loc_deiAmendmentFlag" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiAmendmentFlag" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AmendmentDescription" xlink:label="loc_deiAmendmentDescription" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiAmendmentDescription" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentRegistrationStatement" xlink:label="loc_deiDocumentRegistrationStatement" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentRegistrationStatement" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentAnnualReport" xlink:label="loc_deiDocumentAnnualReport" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentAnnualReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentQuarterlyReport" xlink:label="loc_deiDocumentQuarterlyReport" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentQuarterlyReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentTransitionReport" xlink:label="loc_deiDocumentTransitionReport" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentTransitionReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentShellCompanyReport" xlink:label="loc_deiDocumentShellCompanyReport" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentShellCompanyReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentShellCompanyEventDate" xlink:label="loc_deiDocumentShellCompanyEventDate" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentShellCompanyEventDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentPeriodStartDate" xlink:label="loc_deiDocumentPeriodStartDate" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentPeriodStartDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentPeriodEndDate" xlink:label="loc_deiDocumentPeriodEndDate" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentPeriodEndDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="loc_deiDocumentFiscalPeriodFocus" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentFiscalPeriodFocus" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentFiscalYearFocus" xlink:label="loc_deiDocumentFiscalYearFocus" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentFiscalYearFocus" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_CurrentFiscalYearEndDate" xlink:label="loc_deiCurrentFiscalYearEndDate" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiCurrentFiscalYearEndDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityFileNumber" xlink:label="loc_deiEntityFileNumber" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityFileNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityRegistrantName" xlink:label="loc_deiEntityRegistrantName" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityRegistrantName" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityCentralIndexKey" xlink:label="loc_deiEntityCentralIndexKey" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityCentralIndexKey" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityPrimarySicNumber" xlink:label="loc_deiEntityPrimarySicNumber" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityPrimarySicNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityTaxIdentificationNumber" xlink:label="loc_deiEntityTaxIdentificationNumber" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityTaxIdentificationNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="loc_deiEntityIncorporationStateCountryCode" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityIncorporationStateCountryCode" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressAddressLine1" xlink:label="loc_deiEntityAddressAddressLine1" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityAddressAddressLine1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressAddressLine2" xlink:label="loc_deiEntityAddressAddressLine2" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityAddressAddressLine2" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressAddressLine3" xlink:label="loc_deiEntityAddressAddressLine3" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityAddressAddressLine3" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressCityOrTown" xlink:label="loc_deiEntityAddressCityOrTown" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityAddressCityOrTown" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressStateOrProvince" xlink:label="loc_deiEntityAddressStateOrProvince" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityAddressStateOrProvince" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressCountry" xlink:label="loc_deiEntityAddressCountry" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityAddressCountry" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressPostalZipCode" xlink:label="loc_deiEntityAddressPostalZipCode" />
      <link:presentationArc order="260" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityAddressPostalZipCode" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_CountryRegion" xlink:label="loc_deiCountryRegion" />
      <link:presentationArc order="270" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiCountryRegion" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_CityAreaCode" xlink:label="loc_deiCityAreaCode" />
      <link:presentationArc order="280" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiCityAreaCode" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_LocalPhoneNumber" xlink:label="loc_deiLocalPhoneNumber" />
      <link:presentationArc order="290" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiLocalPhoneNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_Extension" xlink:label="loc_deiExtension" />
      <link:presentationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiExtension" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_WrittenCommunications" xlink:label="loc_deiWrittenCommunications" />
      <link:presentationArc order="310" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiWrittenCommunications" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_SolicitingMaterial" xlink:label="loc_deiSolicitingMaterial" />
      <link:presentationArc order="320" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiSolicitingMaterial" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_PreCommencementTenderOffer" xlink:label="loc_deiPreCommencementTenderOffer" />
      <link:presentationArc order="330" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiPreCommencementTenderOffer" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_PreCommencementIssuerTenderOffer" xlink:label="loc_deiPreCommencementIssuerTenderOffer" />
      <link:presentationArc order="340" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiPreCommencementIssuerTenderOffer" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_Security12bTitle" xlink:label="loc_deiSecurity12bTitle" />
      <link:presentationArc order="350" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiSecurity12bTitle" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_NoTradingSymbolFlag" xlink:label="loc_deiNoTradingSymbolFlag" />
      <link:presentationArc order="360" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiNoTradingSymbolFlag" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_TradingSymbol" xlink:label="loc_deiTradingSymbol" />
      <link:presentationArc order="370" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiTradingSymbol" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_SecurityExchangeName" xlink:label="loc_deiSecurityExchangeName" />
      <link:presentationArc order="380" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiSecurityExchangeName" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_Security12gTitle" xlink:label="loc_deiSecurity12gTitle" />
      <link:presentationArc order="390" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiSecurity12gTitle" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_SecurityReportingObligation" xlink:label="loc_deiSecurityReportingObligation" />
      <link:presentationArc order="400" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiSecurityReportingObligation" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AnnualInformationForm" xlink:label="loc_deiAnnualInformationForm" />
      <link:presentationArc order="410" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiAnnualInformationForm" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AuditedAnnualFinancialStatements" xlink:label="loc_deiAuditedAnnualFinancialStatements" />
      <link:presentationArc order="420" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiAuditedAnnualFinancialStatements" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="loc_deiEntityWellKnownSeasonedIssuer" />
      <link:presentationArc order="430" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityWellKnownSeasonedIssuer" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityVoluntaryFilers" xlink:label="loc_deiEntityVoluntaryFilers" />
      <link:presentationArc order="440" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityVoluntaryFilers" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityCurrentReportingStatus" xlink:label="loc_deiEntityCurrentReportingStatus" />
      <link:presentationArc order="450" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityCurrentReportingStatus" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityInteractiveDataCurrent" xlink:label="loc_deiEntityInteractiveDataCurrent" />
      <link:presentationArc order="460" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityInteractiveDataCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityFilerCategory" xlink:label="loc_deiEntityFilerCategory" />
      <link:presentationArc order="470" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityFilerCategory" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntitySmallBusiness" xlink:label="loc_deiEntitySmallBusiness" />
      <link:presentationArc order="480" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntitySmallBusiness" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityEmergingGrowthCompany" xlink:label="loc_deiEntityEmergingGrowthCompany" />
      <link:presentationArc order="490" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityEmergingGrowthCompany" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityExTransitionPeriod" xlink:label="loc_deiEntityExTransitionPeriod" />
      <link:presentationArc order="500" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityExTransitionPeriod" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentAccountingStandard" xlink:label="loc_deiDocumentAccountingStandard" />
      <link:presentationArc order="510" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentAccountingStandard" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_OtherReportingStandardItemNumber" xlink:label="loc_deiOtherReportingStandardItemNumber" />
      <link:presentationArc order="520" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiOtherReportingStandardItemNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityShellCompany" xlink:label="loc_deiEntityShellCompany" />
      <link:presentationArc order="530" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityShellCompany" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityPublicFloat" xlink:label="loc_deiEntityPublicFloat" />
      <link:presentationArc order="540" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityPublicFloat" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityBankruptcyProceedingsReportingCurrent" xlink:label="loc_deiEntityBankruptcyProceedingsReportingCurrent" />
      <link:presentationArc order="550" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityBankruptcyProceedingsReportingCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="loc_deiEntityCommonStockSharesOutstanding" />
      <link:presentationArc order="560" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityCommonStockSharesOutstanding" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentsIncorporatedByReferenceTextBlock" xlink:label="loc_deiDocumentsIncorporatedByReferenceTextBlock" />
      <link:presentationArc order="570" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentsIncorporatedByReferenceTextBlock" xlink:type="arc" />
    </link:presentationLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>8
<FILENAME>R1.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.0.1</span><table class="report" border="0" cellspacing="2" id="idm45903776464512">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Cover<br></strong></div></th>
<th class="th"><div>Feb. 28, 2025</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
<td class="text">8-K<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">Feb. 28,  2025<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CurrentFiscalYearEndDate', window );">Current Fiscal Year End Date</a></td>
<td class="text">--12-31<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityFileNumber', window );">Entity File Number</a></td>
<td class="text">811-21969<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">The GDL Fund<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0001378701<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityTaxIdentificationNumber', window );">Entity Tax Identification Number</a></td>
<td class="text">20-8195443<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Entity Incorporation, State or Country Code</a></td>
<td class="text">DE<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressAddressLine1', window );">Entity Address, Address Line One</a></td>
<td class="text">One Corporate Center<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressCityOrTown', window );">Entity Address, City or Town</a></td>
<td class="text">Rye<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressStateOrProvince', window );">Entity Address, State or Province</a></td>
<td class="text">NY<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressPostalZipCode', window );">Entity Address, Postal Zip Code</a></td>
<td class="text">10580-1422<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CityAreaCode', window );">City Area Code</a></td>
<td class="text">800<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_LocalPhoneNumber', window );">Local Phone Number</a></td>
<td class="text">422-3554<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_WrittenCommunications', window );">Written Communications</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_SolicitingMaterial', window );">Soliciting Material</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_PreCommencementTenderOffer', window );">Pre-commencement Tender Offer</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_PreCommencementIssuerTenderOffer', window );">Pre-commencement Issuer Tender Offer</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityEmergingGrowthCompany', window );">Entity Emerging Growth Company</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=gabellicom_CommonSharesOfBeneficialInterestMember', window );">Common Shares of Beneficial Interest</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_Security12bTitle', window );">Title of 12(b) Security</a></td>
<td class="text">Common Shares of Beneficial Interest<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_TradingSymbol', window );">Trading Symbol</a></td>
<td class="text">GDL<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_SecurityExchangeName', window );">Security Exchange Name</a></td>
<td class="text">NYSE<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=gabellicom_SeriesCCumulativePuttableAndCallablePreferredSharesMember', window );">Series C Cumulative Puttable and Callable Preferred Shares</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_Security12bTitle', window );">Title of 12(b) Security</a></td>
<td class="text">Series C Cumulative Puttable and Callable Preferred Shares<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_TradingSymbol', window );">Trading Symbol</a></td>
<td class="text">GDL Pr C<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_SecurityExchangeName', window );">Security Exchange Name</a></td>
<td class="text">NYSE<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AmendmentFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CityAreaCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Area code of city</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CityAreaCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CurrentFiscalYearEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>End date of current fiscal year in the format --MM-DD.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CurrentFiscalYearEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:gMonthDayItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentPeriodEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period. The format of the date is YYYY-MM-DD.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentPeriodEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentType">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentType</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:submissionTypeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Address Line 1 such as Attn, Building Name, Street Name</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressCityOrTown">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the City or Town</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressCityOrTown</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressPostalZipCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Code for the postal or zip code</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressPostalZipCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressStateOrProvince">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the state or province.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressStateOrProvince</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:stateOrProvinceItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityEmergingGrowthCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityEmergingGrowthCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFileNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFileNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fileNumberItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityIncorporationStateCountryCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Two-character EDGAR code representing the state or country of incorporation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityIncorporationStateCountryCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarStateCountryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityTaxIdentificationNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityTaxIdentificationNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:employerIdItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LocalPhoneNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Local phone number for entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LocalPhoneNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_PreCommencementIssuerTenderOffer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 13e<br> -Subsection 4c<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_PreCommencementIssuerTenderOffer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_PreCommencementTenderOffer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 14d<br> -Subsection 2b<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_PreCommencementTenderOffer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_Security12bTitle">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Title of a 12(b) registered security.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_Security12bTitle</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:securityTitleItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_SecurityExchangeName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the Exchange on which a security is registered.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection d1-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_SecurityExchangeName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarExchangeCodeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_SolicitingMaterial">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 14a<br> -Subsection 12<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_SolicitingMaterial</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_TradingSymbol">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Trading symbol of an instrument as listed on an exchange.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_TradingSymbol</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:tradingSymbolItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_WrittenCommunications">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br> -Section 425<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_WrittenCommunications</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=gabellicom_CommonSharesOfBeneficialInterestMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=gabellicom_CommonSharesOfBeneficialInterestMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=gabellicom_SeriesCCumulativePuttableAndCallablePreferredSharesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=gabellicom_SeriesCCumulativePuttableAndCallablePreferredSharesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EXCEL
<SEQUENCE>9
<FILENAME>Financial_Report.xlsx
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 Financial_Report.xlsx
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M=]W3CHG&K=!X#;[Q3X?#KHG&J]!TZVDF)_VN:Z3I%FA"1N/K>A(5M>5 TR
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M!Z.:60F]A%9JGZJ'-#ZH'C(*!?&Y'C[E>G@*-Y;&O%"N@GL!_]':-\*K^(+
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MU4#E/]O4#6CV#30<D05>,9FV-J/D3@H\W/[O#;#"Q([A[8N_ 5!+ P04
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MD_QR!1([CG\ ?U]H[5X&_B"H.,<;_0-02P,$%     @ =XM<6N#T.HFJ @
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M?P%02P$"% ,4    " !WBUQ:!T%-8H$   "Q    $               @ $
M    9&]C4')O<',O87!P+GAM;%!+ 0(4 Q0    ( '>+7%K-* )@[P   "L"
M   1              "  :\   !D;V-0<F]P<R]C;W)E+GAM;%!+ 0(4 Q0
M   ( '>+7%J97)PC$ 8  )PG   3              "  <T!  !X;"]T:&5M
M92]T:&5M93$N>&UL4$L! A0#%     @ =XM<6G+,"1BH!   TQ,  !@
M         ("!#@@  'AL+W=O<FMS:&5E=',O<VAE970Q+GAM;%!+ 0(4 Q0
M   ( '>+7%K@]#J)J@(  # ,   -              "  >P,  !X;"]S='EL
M97,N>&UL4$L! A0#%     @ =XM<6I>*NQS     $P(   L
M ( !P0\  %]R96QS+RYR96QS4$L! A0#%     @ =XM<6JK$(A8S 0  (@(
M  \              ( !JA   'AL+W=O<FMB;V]K+GAM;%!+ 0(4 Q0    (
M '>+7%HD'INBK0   /@!   :              "  0H2  !X;"]?<F5L<R]W
M;W)K8F]O:RYX;6PN<F5L<U!+ 0(4 Q0    ( '>+7%IED'F2&0$  ,\#   3
M              "  >\2  !;0V]N=&5N=%]4>7!E<UTN>&UL4$L%!@     )
-  D /@(  #D4      $!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>10
<FILENAME>Show.js
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
// Edgar(tm) Renderer was created by staff of the U.S. Securities and Exchange Commission.  Data and content created by government employees within the scope of their employment are not subject to domestic copyright protection. 17 U.S.C. 105.
var Show={};Show.LastAR=null,Show.showAR=function(a,r,w){if(Show.LastAR)Show.hideAR();var e=a;while(e&&e.nodeName!='TABLE')e=e.nextSibling;if(!e||e.nodeName!='TABLE'){var ref=((window)?w.document:document).getElementById(r);if(ref){e=ref.cloneNode(!0);
e.removeAttribute('id');a.parentNode.appendChild(e)}}
if(e)e.style.display='block';Show.LastAR=e};Show.hideAR=function(){Show.LastAR.style.display='none'};Show.toggleNext=function(a){var e=a;while(e.nodeName!='DIV')e=e.nextSibling;if(!e.style){}else if(!e.style.display){}else{var d,p_;if(e.style.display=='none'){d='block';p='-'}else{d='none';p='+'}
e.style.display=d;if(a.textContent){a.textContent=p+a.textContent.substring(1)}else{a.innerText=p+a.innerText.substring(1)}}}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>11
<FILENAME>report.css
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
/* Updated 2009-11-04 */
/* v2.2.0.24 */

/* DefRef Styles */
.report table.authRefData{
	background-color: #def;
	border: 2px solid #2F4497;
	font-size: 1em;
	position: absolute;
}

.report table.authRefData a {
	display: block;
	font-weight: bold;
}

.report table.authRefData p {
	margin-top: 0px;
}

.report table.authRefData .hide {
	background-color: #2F4497;
	padding: 1px 3px 0px 0px;
	text-align: right;
}

.report table.authRefData .hide a:hover {
	background-color: #2F4497;
}

.report table.authRefData .body {
	height: 150px;
	overflow: auto;
	width: 400px;
}

.report table.authRefData table{
	font-size: 1em;
}

/* Report Styles */
.pl a, .pl a:visited {
	color: black;
	text-decoration: none;
}

/* table */
.report {
	background-color: white;
	border: 2px solid #acf;
	clear: both;
	color: black;
	font: normal 8pt Helvetica, Arial, san-serif;
	margin-bottom: 2em;
}

.report hr {
	border: 1px solid #acf;
}

/* Top labels */
.report th {
	background-color: #acf;
	color: black;
	font-weight: bold;
	text-align: center;
}

.report th.void	{
	background-color: transparent;
	color: #000000;
	font: bold 10pt Helvetica, Arial, san-serif;
	text-align: left;
}

.report .pl {
	text-align: left;
	vertical-align: top;
	white-space: normal;
	width: 200px;
	white-space: normal; /* word-wrap: break-word; */
}

.report td.pl a.a {
	cursor: pointer;
	display: block;
	width: 200px;
	overflow: hidden;
}

.report td.pl div.a {
	width: 200px;
}

.report td.pl a:hover {
	background-color: #ffc;
}

/* Header rows... */
.report tr.rh {
	background-color: #acf;
	color: black;
	font-weight: bold;
}

/* Calendars... */
.report .rc {
	background-color: #f0f0f0;
}

/* Even rows... */
.report .re, .report .reu {
	background-color: #def;
}

.report .reu td {
	border-bottom: 1px solid black;
}

/* Odd rows... */
.report .ro, .report .rou {
	background-color: white;
}

.report .rou td {
	border-bottom: 1px solid black;
}

.report .rou table td, .report .reu table td {
	border-bottom: 0px solid black;
}

/* styles for footnote marker */
.report .fn {
	white-space: nowrap;
}

/* styles for numeric types */
.report .num, .report .nump {
	text-align: right;
	white-space: nowrap;
}

.report .nump {
	padding-left: 2em;
}

.report .nump {
	padding: 0px 0.4em 0px 2em;
}

/* styles for text types */
.report .text {
	text-align: left;
	white-space: normal;
}

.report .text .big {
	margin-bottom: 1em;
	width: 17em;
}

.report .text .more {
	display: none;
}

.report .text .note {
	font-style: italic;
	font-weight: bold;
}

.report .text .small {
	width: 10em;
}

.report sup {
	font-style: italic;
}

.report .outerFootnotes {
	font-size: 1em;
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>13
<FILENAME>FilingSummary.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version='1.0' encoding='utf-8'?>
<FilingSummary>
  <Version>3.25.0.1</Version>
  <ProcessingTime/>
  <ReportFormat>html</ReportFormat>
  <ContextCount>3</ContextCount>
  <ElementCount>23</ElementCount>
  <EntityCount>1</EntityCount>
  <FootnotesReported>false</FootnotesReported>
  <SegmentCount>2</SegmentCount>
  <ScenarioCount>0</ScenarioCount>
  <TuplesReported>false</TuplesReported>
  <UnitCount>3</UnitCount>
  <MyReports>
    <Report instance="gdl-8k_022825.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R1.htm</HtmlFileName>
      <LongName>00000001 - Document - Cover</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://gabelli.com/role/Cover</Role>
      <ShortName>Cover</ShortName>
      <MenuCategory>Cover</MenuCategory>
      <Position>1</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <LongName>All Reports</LongName>
      <ReportType>Book</ReportType>
      <ShortName>All Reports</ShortName>
    </Report>
  </MyReports>
  <InputFiles>
    <File>gabellicom-20250228.xsd</File>
    <File>gabellicom-20250228_def.xml</File>
    <File>gabellicom-20250228_lab.xml</File>
    <File>gabellicom-20250228_pre.xml</File>
    <File doctype="8-K" isOnlyDei="true" isUsgaap="true" original="gdl-8k_022825.htm">gdl-8k_022825.htm</File>
  </InputFiles>
  <SupplementalFiles/>
  <BaseTaxonomies>
    <BaseTaxonomy items="26">http://xbrl.sec.gov/dei/2024</BaseTaxonomy>
  </BaseTaxonomies>
  <HasPresentationLinkbase>true</HasPresentationLinkbase>
  <HasCalculationLinkbase>false</HasCalculationLinkbase>
</FilingSummary>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>JSON
<SEQUENCE>15
<FILENAME>MetaLinks.json
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
{
 "version": "2.2",
 "instance": {
  "gdl-8k_022825.htm": {
   "nsprefix": "gabellicom",
   "nsuri": "http://gabelli.com/20250228",
   "dts": {
    "schema": {
     "local": [
      "gabellicom-20250228.xsd"
     ],
     "remote": [
      "http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xl-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xlink-2003-12-31.xsd",
      "http://www.xbrl.org/2005/xbrldt-2005.xsd",
      "http://www.xbrl.org/2006/ref-2006-02-27.xsd",
      "http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd",
      "http://www.xbrl.org/lrr/role/net-2009-12-16.xsd",
      "https://www.xbrl.org/2020/extensible-enumerations-2.0.xsd",
      "https://www.xbrl.org/dtr/type/2020-01-21/types.xsd",
      "https://www.xbrl.org/dtr/type/2022-03-31/types.xsd",
      "https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd",
      "https://xbrl.fasb.org/srt/2024/elts/srt-roles-2024.xsd",
      "https://xbrl.fasb.org/srt/2024/elts/srt-types-2024.xsd",
      "https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd",
      "https://xbrl.fasb.org/us-gaap/2024/elts/us-roles-2024.xsd",
      "https://xbrl.fasb.org/us-gaap/2024/elts/us-types-2024.xsd",
      "https://xbrl.sec.gov/country/2024/country-2024.xsd",
      "https://xbrl.sec.gov/dei/2024/dei-2024.xsd",
      "https://xbrl.sec.gov/stpr/2024/stpr-2024.xsd"
     ]
    },
    "definitionLink": {
     "local": [
      "gabellicom-20250228_def.xml"
     ]
    },
    "labelLink": {
     "local": [
      "gabellicom-20250228_lab.xml"
     ]
    },
    "presentationLink": {
     "local": [
      "gabellicom-20250228_pre.xml"
     ]
    },
    "inline": {
     "local": [
      "gdl-8k_022825.htm"
     ]
    }
   },
   "keyStandard": 23,
   "keyCustom": 0,
   "axisStandard": 1,
   "axisCustom": 0,
   "memberStandard": 0,
   "memberCustom": 2,
   "hidden": {
    "total": 3,
    "http://xbrl.sec.gov/dei/2024": 3
   },
   "contextCount": 3,
   "entityCount": 1,
   "segmentCount": 2,
   "elementCount": 65,
   "unitCount": 3,
   "baseTaxonomies": {
    "http://xbrl.sec.gov/dei/2024": 26
   },
   "report": {
    "R1": {
     "role": "http://gabelli.com/role/Cover",
     "longName": "00000001 - Document - Cover",
     "shortName": "Cover",
     "isDefault": "true",
     "groupType": "document",
     "subGroupType": "",
     "menuCat": "Cover",
     "order": "1",
     "firstAnchor": {
      "contextRef": "AsOf2025-02-28",
      "name": "dei:DocumentType",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "b",
       "span",
       "p",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "gdl-8k_022825.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "AsOf2025-02-28",
      "name": "dei:DocumentType",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "b",
       "span",
       "p",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "gdl-8k_022825.htm",
      "first": true,
      "unique": true
     }
    }
   },
   "tag": {
    "dei_AmendmentDescription": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "AmendmentDescription",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Amendment Description",
        "documentation": "Description of changes contained within amended document."
       }
      }
     },
     "auth_ref": []
    },
    "dei_AmendmentFlag": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "AmendmentFlag",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Amendment Flag",
        "documentation": "Boolean flag that is true when the XBRL content amends previously-filed or accepted submission."
       }
      }
     },
     "auth_ref": []
    },
    "dei_AnnualInformationForm": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "AnnualInformationForm",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Annual Information Form",
        "documentation": "Boolean flag with value true on a form if it is an annual report containing an annual information form."
       }
      }
     },
     "auth_ref": [
      "r14"
     ]
    },
    "dei_AuditedAnnualFinancialStatements": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "AuditedAnnualFinancialStatements",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Audited Annual Financial Statements",
        "documentation": "Boolean flag with value true on a form if it is an annual report containing audited financial statements."
       }
      }
     },
     "auth_ref": [
      "r14"
     ]
    },
    "dei_CityAreaCode": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "CityAreaCode",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "City Area Code",
        "documentation": "Area code of city"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ClassOfStockDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ClassOfStockDomain",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "auth_ref": []
    },
    "gabellicom_CommonSharesOfBeneficialInterestMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://gabelli.com/20250228",
     "localname": "CommonSharesOfBeneficialInterestMember",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Common Shares of Beneficial Interest"
       }
      }
     },
     "auth_ref": []
    },
    "dei_CountryRegion": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "CountryRegion",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Country Region",
        "documentation": "Region code of country"
       }
      }
     },
     "auth_ref": []
    },
    "dei_CoverAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "CoverAbstract",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Cover page."
       }
      }
     },
     "auth_ref": []
    },
    "dei_CurrentFiscalYearEndDate": {
     "xbrltype": "gMonthDayItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "CurrentFiscalYearEndDate",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Current Fiscal Year End Date",
        "documentation": "End date of current fiscal year in the format --MM-DD."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentAccountingStandard": {
     "xbrltype": "accountingStandardItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentAccountingStandard",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Accounting Standard",
        "documentation": "The basis of accounting the registrant has used to prepare the financial statements included in this filing This can either be 'U.S. GAAP', 'International Financial Reporting Standards', or 'Other'."
       }
      }
     },
     "auth_ref": [
      "r13"
     ]
    },
    "dei_DocumentAnnualReport": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentAnnualReport",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Annual Report",
        "documentation": "Boolean flag that is true only for a form used as an annual report."
       }
      }
     },
     "auth_ref": [
      "r11",
      "r13",
      "r14"
     ]
    },
    "dei_DocumentFiscalPeriodFocus": {
     "xbrltype": "fiscalPeriodItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentFiscalPeriodFocus",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Fiscal Period Focus",
        "documentation": "Fiscal period values are FY, Q1, Q2, and Q3. 1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentFiscalYearFocus": {
     "xbrltype": "gYearItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentFiscalYearFocus",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Fiscal Year Focus",
        "documentation": "This is focus fiscal year of the document report in YYYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentPeriodEndDate": {
     "xbrltype": "dateItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentPeriodEndDate",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Period End Date",
        "documentation": "For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period. The format of the date is YYYY-MM-DD."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentPeriodStartDate": {
     "xbrltype": "dateItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentPeriodStartDate",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Period Start Date",
        "documentation": "The start date of the period covered in the document, in YYYY-MM-DD format."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentQuarterlyReport": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentQuarterlyReport",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Quarterly Report",
        "documentation": "Boolean flag that is true only for a form used as an quarterly report."
       }
      }
     },
     "auth_ref": [
      "r12"
     ]
    },
    "dei_DocumentRegistrationStatement": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentRegistrationStatement",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Registration Statement",
        "documentation": "Boolean flag that is true only for a form used as a registration statement."
       }
      }
     },
     "auth_ref": [
      "r0"
     ]
    },
    "dei_DocumentShellCompanyEventDate": {
     "xbrltype": "dateItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentShellCompanyEventDate",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Shell Company Event Date",
        "documentation": "Date of event requiring a shell company report."
       }
      }
     },
     "auth_ref": [
      "r13"
     ]
    },
    "dei_DocumentShellCompanyReport": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentShellCompanyReport",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Shell Company Report",
        "documentation": "Boolean flag that is true for a Shell Company Report pursuant to section 13 or 15(d) of the Exchange Act."
       }
      }
     },
     "auth_ref": [
      "r13"
     ]
    },
    "dei_DocumentTransitionReport": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentTransitionReport",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Transition Report",
        "documentation": "Boolean flag that is true only for a form used as a transition report."
       }
      }
     },
     "auth_ref": [
      "r15"
     ]
    },
    "dei_DocumentType": {
     "xbrltype": "submissionTypeItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentType",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Type",
        "documentation": "The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentsIncorporatedByReferenceTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentsIncorporatedByReferenceTextBlock",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Documents Incorporated by Reference [Text Block]",
        "documentation": "Documents incorporated by reference."
       }
      }
     },
     "auth_ref": [
      "r3"
     ]
    },
    "dei_EntityAddressAddressLine1": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityAddressAddressLine1",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, Address Line One",
        "documentation": "Address Line 1 such as Attn, Building Name, Street Name"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressAddressLine2": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityAddressAddressLine2",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, Address Line Two",
        "documentation": "Address Line 2 such as Street or Suite number"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressAddressLine3": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityAddressAddressLine3",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, Address Line Three",
        "documentation": "Address Line 3 such as an Office Park"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressCityOrTown": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityAddressCityOrTown",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, City or Town",
        "documentation": "Name of the City or Town"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressCountry": {
     "xbrltype": "countryCodeItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityAddressCountry",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, Country",
        "documentation": "ISO 3166-1 alpha-2 country code."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressPostalZipCode": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityAddressPostalZipCode",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, Postal Zip Code",
        "documentation": "Code for the postal or zip code"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressStateOrProvince": {
     "xbrltype": "stateOrProvinceItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityAddressStateOrProvince",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, State or Province",
        "documentation": "Name of the state or province."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityBankruptcyProceedingsReportingCurrent": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityBankruptcyProceedingsReportingCurrent",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Bankruptcy Proceedings, Reporting Current",
        "documentation": "For registrants involved in bankruptcy proceedings during the preceding five years, the value Yes indicates that the registrant has filed all documents and reports required to be filed by Section 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court; the value No indicates the registrant has not. Registrants not involved in bankruptcy proceedings during the preceding five years should not report this element."
       }
      }
     },
     "auth_ref": [
      "r6"
     ]
    },
    "dei_EntityCentralIndexKey": {
     "xbrltype": "centralIndexKeyItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityCentralIndexKey",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Central Index Key",
        "documentation": "A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK."
       }
      }
     },
     "auth_ref": [
      "r2"
     ]
    },
    "dei_EntityCommonStockSharesOutstanding": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityCommonStockSharesOutstanding",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Common Stock, Shares Outstanding",
        "documentation": "Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityCurrentReportingStatus": {
     "xbrltype": "yesNoItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityCurrentReportingStatus",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Current Reporting Status",
        "documentation": "Indicate 'Yes' or 'No' whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityEmergingGrowthCompany": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityEmergingGrowthCompany",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Emerging Growth Company",
        "documentation": "Indicate if registrant meets the emerging growth company criteria."
       }
      }
     },
     "auth_ref": [
      "r2"
     ]
    },
    "dei_EntityExTransitionPeriod": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityExTransitionPeriod",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Elected Not To Use the Extended Transition Period",
        "documentation": "Indicate if an emerging growth company has elected not to use the extended transition period for complying with any new or revised financial accounting standards."
       }
      }
     },
     "auth_ref": [
      "r19"
     ]
    },
    "dei_EntityFileNumber": {
     "xbrltype": "fileNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityFileNumber",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity File Number",
        "documentation": "Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityFilerCategory": {
     "xbrltype": "filerCategoryItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityFilerCategory",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Filer Category",
        "documentation": "Indicate whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure."
       }
      }
     },
     "auth_ref": [
      "r2"
     ]
    },
    "dei_EntityIncorporationStateCountryCode": {
     "xbrltype": "edgarStateCountryItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityIncorporationStateCountryCode",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Incorporation, State or Country Code",
        "documentation": "Two-character EDGAR code representing the state or country of incorporation."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityInteractiveDataCurrent": {
     "xbrltype": "yesNoItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityInteractiveDataCurrent",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Interactive Data Current",
        "documentation": "Boolean flag that is true when the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files)."
       }
      }
     },
     "auth_ref": [
      "r16"
     ]
    },
    "dei_EntityPrimarySicNumber": {
     "xbrltype": "sicNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityPrimarySicNumber",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Primary SIC Number",
        "documentation": "Primary Standard Industrial Classification (SIC) Number for the Entity."
       }
      }
     },
     "auth_ref": [
      "r14"
     ]
    },
    "dei_EntityPublicFloat": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityPublicFloat",
     "crdr": "credit",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Public Float",
        "documentation": "The aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's most recently completed second fiscal quarter."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityRegistrantName": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityRegistrantName",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Registrant Name",
        "documentation": "The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC."
       }
      }
     },
     "auth_ref": [
      "r2"
     ]
    },
    "dei_EntityShellCompany": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityShellCompany",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Shell Company",
        "documentation": "Boolean flag that is true when the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act."
       }
      }
     },
     "auth_ref": [
      "r2"
     ]
    },
    "dei_EntitySmallBusiness": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntitySmallBusiness",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Small Business",
        "documentation": "Indicates that the company is a Smaller Reporting Company (SRC)."
       }
      }
     },
     "auth_ref": [
      "r2"
     ]
    },
    "dei_EntityTaxIdentificationNumber": {
     "xbrltype": "employerIdItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityTaxIdentificationNumber",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Tax Identification Number",
        "documentation": "The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS."
       }
      }
     },
     "auth_ref": [
      "r2"
     ]
    },
    "dei_EntityVoluntaryFilers": {
     "xbrltype": "yesNoItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityVoluntaryFilers",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Voluntary Filers",
        "documentation": "Indicate 'Yes' or 'No' if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityWellKnownSeasonedIssuer": {
     "xbrltype": "yesNoItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityWellKnownSeasonedIssuer",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Well-known Seasoned Issuer",
        "documentation": "Indicate 'Yes' or 'No' if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A."
       }
      }
     },
     "auth_ref": [
      "r17"
     ]
    },
    "dei_Extension": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "Extension",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Extension",
        "documentation": "Extension number for local phone number."
       }
      }
     },
     "auth_ref": []
    },
    "dei_LocalPhoneNumber": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "LocalPhoneNumber",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Local Phone Number",
        "documentation": "Local phone number for entity."
       }
      }
     },
     "auth_ref": []
    },
    "dei_NoTradingSymbolFlag": {
     "xbrltype": "trueItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "NoTradingSymbolFlag",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "No Trading Symbol Flag",
        "documentation": "Boolean flag that is true only for a security having no trading symbol."
       }
      }
     },
     "auth_ref": []
    },
    "dei_OtherReportingStandardItemNumber": {
     "xbrltype": "otherReportingStandardItemNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "OtherReportingStandardItemNumber",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Other Reporting Standard Item Number",
        "documentation": "\"Item 17\" or \"Item 18\" specified when the basis of accounting is neither US GAAP nor IFRS."
       }
      }
     },
     "auth_ref": [
      "r13"
     ]
    },
    "dei_PreCommencementIssuerTenderOffer": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "PreCommencementIssuerTenderOffer",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Pre-commencement Issuer Tender Offer",
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act."
       }
      }
     },
     "auth_ref": [
      "r7"
     ]
    },
    "dei_PreCommencementTenderOffer": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "PreCommencementTenderOffer",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Pre-commencement Tender Offer",
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act."
       }
      }
     },
     "auth_ref": [
      "r9"
     ]
    },
    "dei_Security12bTitle": {
     "xbrltype": "securityTitleItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "Security12bTitle",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Title of 12(b) Security",
        "documentation": "Title of a 12(b) registered security."
       }
      }
     },
     "auth_ref": [
      "r1"
     ]
    },
    "dei_Security12gTitle": {
     "xbrltype": "securityTitleItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "Security12gTitle",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Title of 12(g) Security",
        "documentation": "Title of a 12(g) registered security."
       }
      }
     },
     "auth_ref": [
      "r5"
     ]
    },
    "dei_SecurityExchangeName": {
     "xbrltype": "edgarExchangeCodeItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "SecurityExchangeName",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Security Exchange Name",
        "documentation": "Name of the Exchange on which a security is registered."
       }
      }
     },
     "auth_ref": [
      "r4"
     ]
    },
    "dei_SecurityReportingObligation": {
     "xbrltype": "securityReportingObligationItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "SecurityReportingObligation",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Security Reporting Obligation",
        "documentation": "15(d), indicating whether the security has a reporting obligation under that section of the Exchange Act."
       }
      }
     },
     "auth_ref": [
      "r10"
     ]
    },
    "gabellicom_SeriesCCumulativePuttableAndCallablePreferredSharesMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://gabelli.com/20250228",
     "localname": "SeriesCCumulativePuttableAndCallablePreferredSharesMember",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Series C Cumulative Puttable and Callable Preferred Shares"
       }
      }
     },
     "auth_ref": []
    },
    "dei_SolicitingMaterial": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "SolicitingMaterial",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Soliciting Material",
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act."
       }
      }
     },
     "auth_ref": [
      "r8"
     ]
    },
    "us-gaap_StatementClassOfStockAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "StatementClassOfStockAxis",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Class of Stock [Axis]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_StatementLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "StatementLineItems",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Statement [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_StatementTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "StatementTable",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Statement [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "dei_TradingSymbol": {
     "xbrltype": "tradingSymbolItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "TradingSymbol",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Trading Symbol",
        "documentation": "Trading symbol of an instrument as listed on an exchange."
       }
      }
     },
     "auth_ref": []
    },
    "dei_WrittenCommunications": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "WrittenCommunications",
     "presentation": [
      "http://gabelli.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Written Communications",
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act."
       }
      }
     },
     "auth_ref": [
      "r18"
     ]
    }
   }
  }
 },
 "std_ref": {
  "r0": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12"
  },
  "r1": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "b"
  },
  "r2": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "b-2"
  },
  "r3": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "b-23"
  },
  "r4": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "d1-1"
  },
  "r5": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "g"
  },
  "r6": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12, 13, 15d"
  },
  "r7": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "13e",
   "Subsection": "4c"
  },
  "r8": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "14a",
   "Subsection": "12"
  },
  "r9": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "14d",
   "Subsection": "2b"
  },
  "r10": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "15",
   "Subsection": "d"
  },
  "r11": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 10-K",
   "Number": "249",
   "Section": "310"
  },
  "r12": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 10-Q",
   "Number": "240",
   "Section": "308",
   "Subsection": "a"
  },
  "r13": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 20-F",
   "Number": "249",
   "Section": "220",
   "Subsection": "f"
  },
  "r14": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 40-F",
   "Number": "249",
   "Section": "240",
   "Subsection": "f"
  },
  "r15": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Forms 10-K, 10-Q, 20-F",
   "Number": "240",
   "Section": "13",
   "Subsection": "a-1"
  },
  "r16": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-T",
   "Number": "232",
   "Section": "405"
  },
  "r17": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Securities Act",
   "Number": "230",
   "Section": "405"
  },
  "r18": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Securities Act",
   "Number": "230",
   "Section": "425"
  },
  "r19": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Securities Act",
   "Number": "7A",
   "Section": "B",
   "Subsection": "2"
  }
 }
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>ZIP
<SEQUENCE>16
<FILENAME>0001839882-25-012468-xbrl.zip
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 0001839882-25-012468-xbrl.zip
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MY*=0[,7U^T[W\JM]_R<9L.M;L*H?UN#N2$*^IH605@=]HY#+;23H.^T"A@1
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MTN"+SRI8+?>R9^:?4-ARBUJ.^GPZP[TUYU621GWJJW'AA$3,[4DMJ.)<$\*
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MNV'0.F8KA7?..FVUR-$B]$W)7CTR_S@@Q&R5G(N/O=.[FM +&"VC5C@J57B
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MZ?P 8MBTXU&* H2CZ:P/#:'V"<99DD68%E[.Q#;SYY4>K6M 0+LF)"UA4*!
M[D!8B@#-C KQ"LR_">;#<*DI_<#2LFI'I9(%"(KIK0\3J?<"R6S#><,U/.+
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MMVK=TM5AM\F411@02; [@)]2^49_0#(&7:6A0#-]1E6G_J&9#H5F&C0TTY=
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MR4*0*L7V_O+ZI@OQ26S6F\1?"YP1L>5_4$L#!!0    ( '>+7%KJ@R)/5@@
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M+3(P,C4P,C(X+GAS9%!+ 0(4 Q0    ( '>+7%JAT7F%$ D  .)H   ;
M          "  4T2  !G86)E;&QI8V]M+3(P,C4P,C(X7V1E9BYX;6Q02P$"
M% ,4    " !WBUQ:?*I_X0,,  "GD   &P              @ &6&P  9V%B
M96QL:6-O;2TR,#(U,#(R.%]L86(N>&UL4$L! A0#%     @ =XM<6NJ#(D]6
M"   ?&,  !L              ( !TB<  &=A8F5L;&EC;VTM,C R-3 R,CA?
M<')E+GAM;%!+ 0(4 Q0    ( '>+7%IC$M!$]Q0  'MW   1
M  "  6$P  !G9&PM.&M?,#(R.#(U+FAT;5!+!08     !@ & )8!  "'10
"   !

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>17
<FILENAME>gdl-8k_022825_htm.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version="1.0" encoding="utf-8"?>
<xbrl
  xmlns="http://www.xbrl.org/2003/instance"
  xmlns:dei="http://xbrl.sec.gov/dei/2024"
  xmlns:gabellicom="http://gabelli.com/20250228"
  xmlns:iso4217="http://www.xbrl.org/2003/iso4217"
  xmlns:link="http://www.xbrl.org/2003/linkbase"
  xmlns:us-gaap="http://fasb.org/us-gaap/2024"
  xmlns:xbrldi="http://xbrl.org/2006/xbrldi"
  xmlns:xlink="http://www.w3.org/1999/xlink">
    <link:schemaRef xlink:href="gabellicom-20250228.xsd" xlink:type="simple"/>
    <context id="AsOf2025-02-28">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001378701</identifier>
        </entity>
        <period>
            <startDate>2025-02-28</startDate>
            <endDate>2025-02-28</endDate>
        </period>
    </context>
    <context id="From2025-02-282025-02-28_custom_CommonSharesOfBeneficialInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001378701</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">gabellicom:CommonSharesOfBeneficialInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-02-28</startDate>
            <endDate>2025-02-28</endDate>
        </period>
    </context>
    <context id="From2025-02-282025-02-28_custom_SeriesCCumulativePuttableAndCallablePreferredSharesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001378701</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">gabellicom:SeriesCCumulativePuttableAndCallablePreferredSharesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-02-28</startDate>
            <endDate>2025-02-28</endDate>
        </period>
    </context>
    <unit id="USD">
        <measure>iso4217:USD</measure>
    </unit>
    <unit id="Shares">
        <measure>shares</measure>
    </unit>
    <unit id="USDPShares">
        <divide>
            <unitNumerator>
                <measure>iso4217:USD</measure>
            </unitNumerator>
            <unitDenominator>
                <measure>shares</measure>
            </unitDenominator>
        </divide>
    </unit>
    <dei:AmendmentFlag contextRef="AsOf2025-02-28" id="Fact000003">false</dei:AmendmentFlag>
    <dei:CurrentFiscalYearEndDate contextRef="AsOf2025-02-28" id="Fact000004">--12-31</dei:CurrentFiscalYearEndDate>
    <dei:EntityCentralIndexKey contextRef="AsOf2025-02-28" id="Fact000005">0001378701</dei:EntityCentralIndexKey>
    <dei:DocumentType contextRef="AsOf2025-02-28" id="Fact000010">8-K</dei:DocumentType>
    <dei:DocumentPeriodEndDate contextRef="AsOf2025-02-28" id="Fact000011">2025-02-28</dei:DocumentPeriodEndDate>
    <dei:EntityRegistrantName contextRef="AsOf2025-02-28" id="Fact000012">The GDL Fund</dei:EntityRegistrantName>
    <dei:EntityIncorporationStateCountryCode contextRef="AsOf2025-02-28" id="Fact000013">DE</dei:EntityIncorporationStateCountryCode>
    <dei:EntityFileNumber contextRef="AsOf2025-02-28" id="Fact000014">811-21969</dei:EntityFileNumber>
    <dei:EntityTaxIdentificationNumber contextRef="AsOf2025-02-28" id="Fact000015">20-8195443</dei:EntityTaxIdentificationNumber>
    <dei:EntityAddressAddressLine1 contextRef="AsOf2025-02-28" id="Fact000016">One Corporate Center</dei:EntityAddressAddressLine1>
    <dei:EntityAddressCityOrTown contextRef="AsOf2025-02-28" id="Fact000017">Rye</dei:EntityAddressCityOrTown>
    <dei:EntityAddressStateOrProvince contextRef="AsOf2025-02-28" id="Fact000018">NY</dei:EntityAddressStateOrProvince>
    <dei:EntityAddressPostalZipCode contextRef="AsOf2025-02-28" id="Fact000019">10580-1422</dei:EntityAddressPostalZipCode>
    <dei:CityAreaCode contextRef="AsOf2025-02-28" id="Fact000020">800</dei:CityAreaCode>
    <dei:LocalPhoneNumber contextRef="AsOf2025-02-28" id="Fact000021">422-3554</dei:LocalPhoneNumber>
    <dei:WrittenCommunications contextRef="AsOf2025-02-28" id="Fact000022">false</dei:WrittenCommunications>
    <dei:SolicitingMaterial contextRef="AsOf2025-02-28" id="Fact000023">false</dei:SolicitingMaterial>
    <dei:PreCommencementTenderOffer contextRef="AsOf2025-02-28" id="Fact000024">false</dei:PreCommencementTenderOffer>
    <dei:PreCommencementIssuerTenderOffer contextRef="AsOf2025-02-28" id="Fact000025">false</dei:PreCommencementIssuerTenderOffer>
    <dei:Security12bTitle
      contextRef="From2025-02-282025-02-28_custom_CommonSharesOfBeneficialInterestMember"
      id="Fact000026">Common Shares of Beneficial Interest</dei:Security12bTitle>
    <dei:TradingSymbol
      contextRef="From2025-02-282025-02-28_custom_CommonSharesOfBeneficialInterestMember"
      id="Fact000027">GDL</dei:TradingSymbol>
    <dei:SecurityExchangeName
      contextRef="From2025-02-282025-02-28_custom_CommonSharesOfBeneficialInterestMember"
      id="Fact000028">NYSE</dei:SecurityExchangeName>
    <dei:Security12bTitle
      contextRef="From2025-02-282025-02-28_custom_SeriesCCumulativePuttableAndCallablePreferredSharesMember"
      id="Fact000029">Series C Cumulative Puttable and Callable Preferred Shares</dei:Security12bTitle>
    <dei:TradingSymbol
      contextRef="From2025-02-282025-02-28_custom_SeriesCCumulativePuttableAndCallablePreferredSharesMember"
      id="Fact000030">GDL Pr C</dei:TradingSymbol>
    <dei:SecurityExchangeName
      contextRef="From2025-02-282025-02-28_custom_SeriesCCumulativePuttableAndCallablePreferredSharesMember"
      id="Fact000031">NYSE</dei:SecurityExchangeName>
    <dei:EntityEmergingGrowthCompany contextRef="AsOf2025-02-28" id="Fact000032">false</dei:EntityEmergingGrowthCompany>
</xbrl>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
