X0303 4 2010-01-14 0 0001260729 GABELLI DIVIDEND & INCOME TRUST GDV 0001185533 GABELLI MARIO J C/O GAMCO INVESTORS, INC ONE CORPORATE CENTER RYE NY 10580 1 0 0 0 0000807249 GAMCO INVESTORS, INC. ET AL ONE CORPORATE CENTER RYE NY 10580 0 0 0 1 Owner of Adviser 0001081407 GABELLI FUNDS LLC 0 0 0 1 Adviser Common Shares, Par Value $0.001 2010-01-14 4 P 0 20000 13.5 A 129602.5 D Common Shares, Par Value $0.001 2068556.55 I By: GAMCO Investors, Inc. Common Shares, Par Value $0.001 7184 I By: Gabelli Funds, LLC The shares reported reflect the total shares owned by GAMCO Investors, Inc. (GAMCO). Mr. Gabelli and GGCP, Inc. (GGCP) have less than a 100% interest in GAMCO and disclaim beneficial ownership of the shares owned by this entity which are in excess of their indirect pecuniary interests. The shares reported reflect the total shares owned by Gabelli Funds, LLC (Gabelli Funds), a wholly owned subsidiary of GAMCO. Mr. Gabelli and GGCP have less than a 100% interest in Gabelli Funds and disclaim beneficial ownership of the shares owned by this entity which are in excess of their indirect pecuniary interests. Douglas R. Jamieson as Attorney-in-Fact for Mario J. Gabelli, GAMCO Investors, Inc., and Gabelli Funds, LLC. 2010-01-15