<SEC-DOCUMENT>0001193125-19-166310-index.html : 20190605
<SEC-HEADER>0001193125-19-166310.hdr.sgml : 20190605
<ACCEPTANCE-DATETIME>20190605172403
ACCESSION NUMBER:		0001193125-19-166310
CONFORMED SUBMISSION TYPE:	8-A12B
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20190605
DATE AS OF CHANGE:		20190605

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GABELLI DIVIDEND & INCOME TRUST
		CENTRAL INDEX KEY:			0001260729
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-A12B
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-31903
		FILM NUMBER:		19880738

	BUSINESS ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-A12B
<SEQUENCE>1
<FILENAME>d753056d8a12b.htm
<DESCRIPTION>THE GABELLI DIVIDEND & INCOME TRUST
<TEXT>
Document 1 - file: d753056d8a12b.htm

</DOCUMENT>
</SEC-DOCUMENT>