X0306 4 2020-05-04 0 0001378701 GDL FUND GDL 0001185533 GABELLI MARIO J C/O GAMCO INVESTORS, INC ONE CORPORATE CENTER RYE NY 10580 1 0 1 1 Control Person of Adviser Common Shares, Par Value $0.001 2020-05-04 4 P 0 2415 7.9547 A 2503633.31 D Common Shares, Par Value $0.001 2020-05-05 4 P 0 4587 8.1233 A 2508220.31 D Common Shares, Par Value $0.001 1734490.09 I Associated Capital Group, Inc. Common Shares, Par Value $0.001 7174.2 I Gabelli & Company Investment Advisers, Inc. Common Shares, Par Value $0.001 222252 I GGCP, Inc. Common Shares, Par Value $0.001 55436.88 I MJG IV Limited Partnership Common Shares, Par Value $0.001 40672.51 I GPJ Retirement Partners Common Shares, Par Value $0.001 52730 I GAMCO Investors, Inc. Total includes shares acquired through dividend reinvestment subsequent to the initial purchase. The shares reported reflect the total shares owned by Associated Capital Group, Inc. (AC). Mario J. Gabelli is the Executive Chairman and controlling shareholder of AC. Mr. Gabelli has less than a 100% interest in AC and disclaims beneficial ownership of the shares held by it which are in excess of his indirect pecuniary interest. The shares reported reflect the total shares owned by Gabelli & Company Investment Advisers, Inc. (GCIA), a majority owned subsidiary of GAMCO. Mr. Gabelli has less than a 100% interest in GCIA and disclaims beneficial ownership of the shares held by this entity which are in excess of his indirect pecuniary interest. The shares reported reflect the total shares owned by GGCP, Inc. (GGCP). Mario J. Gabelli is the Chief Executive Officer, a director, and the controlling shareholder of GGCP. Mr. Gabelli has less than a 100% interest in GGCP and disclaims beneficial ownership of the shares held by it which are in excess of his indirect pecuniary interest. The shares reported reflect the total shares owned by MJG IV Limited Partnership, a limited partnership for which Mr. Gabelli serves as a general partner. Mr. Gabelli has less than a 100% interest in the entity and disclaims beneficial ownership of the shares held by this entity which are in excess of his indirect pecuniary interest. The shares reported reflect the total shares owned by GPJ Retirement Partners, LLC, a limited liability company. Mr. Gabelli has less than a 100% interest in the entity and disclaims beneficial ownership of the shares held by this entity which are in excess of his indirect pecuniary interest. The shares reported reflect the total shares owned by GAMCO Investors, Inc. (GAMCO). Mario J. Gabelli is the Chairman, Chief Executive Officer, and controlling shareholder of GAMCO. Mr. Gabelli has less than a 100% interest in GAMCO and disclaims beneficial ownership of the shares held by it which are in excess of his indirect pecuniary interest. Douglas R. Jamieson as Attorney-in-Fact for Mario J. Gabelli 2020-05-06