<?xml version="1.0"?>
<notificationOfRemoval>

    <schemaVersion>X0203</schemaVersion>

    <exchange>
        <cik>0000876661</cik>
        <entityName>NEW YORK STOCK EXCHANGE LLC</entityName>
    </exchange>

    <issuer>
        <cik>0001378701</cik>
        <entityName>GDL FUND</entityName>
        <fileNumber>001-33265</fileNumber>
        <address>
            <street1>One Corporate Center</street1>
            <city>Rye</city>
            <stateOrCountryCode>NY</stateOrCountryCode>
            <stateOrCountry>NEW YORK</stateOrCountry>
            <zipCode>10580</zipCode>
        </address>
        <telephoneNumber>(914) 921-5100</telephoneNumber>
    </issuer>

    <descriptionClassSecurity>Series C Cumulative Puttable and Callable Preferred Shares</descriptionClassSecurity>

    <ruleProvision>17 CFR 240.12d2-2(a)(1)</ruleProvision>

    <signatureData>
        <signatureName>Emily Fuhrman</signatureName>
        <signatureTitle>Senior Analyst, Regulation</signatureTitle>
        <signatureDate>2025-04-29</signatureDate>
    </signatureData>
</notificationOfRemoval>
