<SEC-DOCUMENT>0001133228-26-003852-index.html : 20260319
<SEC-HEADER>0001133228-26-003852.hdr.sgml : 20260319
<ACCEPTANCE-DATETIME>20260319165500
ACCESSION NUMBER:		0001133228-26-003852
CONFORMED SUBMISSION TYPE:	DEFA14A
PUBLIC DOCUMENT COUNT:		5
FILED AS OF DATE:		20260319
DATE AS OF CHANGE:		20260319

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GDL FUND
		CENTRAL INDEX KEY:			0001378701
		ORGANIZATION NAME:           	
		EIN:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		DEFA14A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	811-21969
		FILM NUMBER:		26774982

	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>DEFA14A
<SEQUENCE>1
<FILENAME>gdl-efp23445_defa14a.htm
<DESCRIPTION>THE GDL FUND (GDL) - DEFA14A
<TEXT>
Document 1 - file: gdl-efp23445_defa14a.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>img001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: img001.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>img002.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 3 - file: img002.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>img005.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 4 - file: img005.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>img006.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 5 - file: img006.jpg

</DOCUMENT>
</SEC-DOCUMENT>