0001145549-24-016076.txt : 20240314 0001145549-24-016076.hdr.sgml : 20240314 20240314132455 ACCESSION NUMBER: 0001145549-24-016076 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20231231 FILED AS OF DATE: 20240314 DATE AS OF CHANGE: 20240314 EFFECTIVENESS DATE: 20240314 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GABELLI DIVIDEND & INCOME TRUST CENTRAL INDEX KEY: 0001260729 ORGANIZATION NAME: IRS NUMBER: 000000000 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-21423 FILM NUMBER: 24748909 BUSINESS ADDRESS: STREET 1: ONE CORPORATE CENTER CITY: RYE STATE: NY ZIP: 10580 N-CEN 1 primary_doc.xml X0404 N-CEN LIVE 0001260729 XXXXXXXX false false false N-2 Gabelli Dividend & Income Trust 811-21423 0001260729 549300082N1MHBT8NI60 One Corporate Center Rye 10580-1422 US-NY US 1-800-422-3554 BNY Mellon Investment Servicing (US) Inc. 500 Ross Street Pittsburgh 15262 412-234-5000 Accounting The Bank of New York Mellon 240 Greenwich Street New York 10286 212-495-1784 Accounting State Street Bank and Trust Company One Heritage Drive North Quincy 02171 617-786-3000 Custody Gabelli Funds, LLC One Corporate Center Rye 10580-1422 914-921-5100 Accounting Computershare Trust Company, N.A. 462 South 4th Street Louisville 40202 502-301-6000 Transfer Agent N N N-2 Y Susan V. Watson Laughlin N/A N Anthony S. Colavita N/A N James P. Conn N/A N Michael J. Melarkey N/A N Salvatore J. Zizza N/A N Mario J. Gabelli 000216136 Y Salvatore M. Salibello N/A N Frank J. Fahrenkopf, Jr. N/A N Elizabeth C. Bogan N/A N Anthonie C. van Ekris N/A N Christina Peeney N/A Y Agnes Mullady 001732384 Y Richard J. Walz 001392836 One Corporate Center Rye 10580 XXXXXX N N N N N N N PricewaterhouseCoopers LLP 238 5493002GVO7EO8RNNS37 N N N N N Gabelli Dividend & Income Trust 549300082N1MHBT8NI60 N 0 0 0 N/A N N Y N N/A N/A N/A Rule 17e-1 (17 CFR 270.17e-1) Rule 18f-4 (17 CFR 270.18f-4) N N N N Gabelli Funds, LLC 801-37706 000104949 549300JDTNRQK8NMTG03 N Computershare Trust Company, N.A. 85-11340 2549001YYB62BVMSAO13 N N N Intercontinental Exchange, Inc. 5493000F4ZO33MV32P92 N N State Street Bank and Trust Company 571474TGEMMWANRLN572 N N Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1)) N Computershare Trust Company, N.A. 2549001YYB62BVMSAO13 N N N Gabelli Funds, LLC 549300JDTNRQK8NMTG03 Y N BNY Mellon Investment Servicing (US) Inc. 549300CFZQLI9QMJ1Z03 N Y N G.Research, LLC 008-21373 000007353 N/A 0.000000000000 AllianceBernstein L.P. N/A 000108477 OJK55UGWSWNF3X7KLQ85 7942.000000000000 EVERCORE GROUP LLC 008-49830 000042405 5493008F0LRLS5N8LZ81 8539.000000000000 BARCLAYS CAPITAL, INC. 008-41342 000019714 AC28XWWI3WIBK2824319 7680.000000000000 PIPER SANDLER & CO. 008-15204 000000665 549300GRQCWQ3XGH0H10 129081.000000000000 Stifel, Nicolaus & Company, Incorporated 008-01447 000000793 5WUVMA08EYG4KEUPW589 8251.000000000000 TD SECURITIES (USA) LLC 008-36747 000018476 SUVUFHICNZMP2WKHG940 43168.000000000000 MORGAN STANLEY & CO. LLC 008-15869 000008209 9R7GPTSO7KV3UQJZQ078 13127.000000000000 CANTOR FITZGERALD & CO. 008-00201 000000134 5493004J7H4GCPG6OB62 8330.000000000000 GOLDMAN SACHS & CO. LLC 008-00129 000000361 FOR8UP27PHTHYVLBNG30 15196.000000000000 J.P. Morgan Securities LLC 008-35008 000000079 ZBUT11V806EZRVTWT807 15502.000000000000 314616.000000000000 TRINE II Acquisition Corp N/A N/A N/A 1362652.000000000000 NKGEN Biotech Inc N/A N/A N/A 1409606.000000000000 Counter Press Acquisition Corp N/A N/A N/A 1498922.000000000000 L3HARRIS TECHNOLOGIES, INC. N/A N/A 549300UTE50ZMDBG8A20 8990000.000000000000 KKR & CO. INC. N/A N/A 54930013V5I303TF9571 4648000.000000000000 NOMURA SECURITIES INTERNATIONAL, INC. 008-15255 000004297 OXTKY6Q8X53C9ILVV871 77192724.000000000000 BMO Nesbitt Burns Securities Ltd. 008-50538 000044057 54JEJPF5RL5INKZRDO43 CA 137533152.000000000000 Daiwa Capital Markets America, Inc. 008-12242 000001576 M67H5PRC0NQKM73ZAS82 244423894.000000000000 GOLDMAN SACHS & CO. LLC 008-00129 000000361 FOR8UP27PHTHYVLBNG30 51809620.000000000000 BARCLAYS CAPITAL, INC. 008-41342 000019714 AC28XWWI3WIBK2824319 122724992.000000000000 658034964.000000000000 Y 2545780234.000000000000 0.000000000000 Common stock Gabelli Dividend & Income Trust Preferred stock 4.25% Series K Cumulative Preferred Shares Preferred stock Series E Auction Rate Preferred Shares Preferred stock Series C Auction Market Preferred Shares Preferred stock Series B Auction Market Preferred Shares Preferred stock 5.375% Series H Cumulative Preferred Shares Preferred stock 1.70% Series J Cumulative Preferred Shares N N Common stock Preferred stock N N N 1.110000000000 1.360000000000 21.640000000000 25.580000000000 true INTERNAL CONTROL RPT 2 internalcontrolrpt_gdv.htm PDFtoHTML Conversion Output

Report of Independent Registered Public Accounting Firm

To the Board of Trustees and Shareholders of The Gabelli Dividend & Income Trust

In planning and performing our audit of the financial statements of The Gabelli Dividend & Income Trust (the "Fund") as of and for the year ended December 31, 2023, in accordance with the standards of the Public Company Accounting Oversight Board (United States) ("PCAOB"), we considered the Fund's internal control over financial reporting, including controls over safeguarding securities, as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements and to comply with the requirements of Form N-CEN, but not for the purpose of expressing an opinion on the effectiveness of the Fund's internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Fund's internal control over financial reporting.

The management of the Fund is responsible for establishing and maintaining effective internal control over financial reporting. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of controls. A company's internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. A company's internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of a company's assets that could have a material effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the company's annual or interim financial statements will not be prevented or detected on a timely basis.

Our consideration of the Fund's internal control over financial reporting was for the limited purpose described in the first paragraph and would not necessarily disclose all deficiencies in internal control over financial reporting that might be material weaknesses under standards established by the PCAOB. However, we noted no deficiencies in the Fund's internal control over financial reporting and its operation, including controls over safeguarding securities, that we consider to be material weaknesses as defined above as of December 31, 2023.

This report is intended solely for the information and use of the Board of Trustees of The Gabelli Dividend

&Income Trust and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties.

/s/PricewaterhouseCoopers LLP

New York, New York

February 29, 2024

PricewaterhouseCoopers LLP, PricewaterhouseCoopers Center, 300 Madison Avenue, New York, NY 10017 T: (646) 471 3000, F: (813) 286 6000, www .pwc.com/us