X0306 4 2022-03-28 0 0001378701 GDL FUND GDL.E 0001185533 GABELLI MARIO J C/O GAMCO INVESTORS, INC ONE CORPORATE CENTER RYE NY 10580 1 0 1 1 Control Person of Adviser Series E Cumulative Preferred Shares 2022-03-28 4 P 0 300000 10 A 300000 D Series E Cumulative Preferred Shares 2022-03-28 4 P 0 300000 10 A 300000 I GAMCO Investors, Inc. Series E Cumulative Preferred Shares 2022-03-28 4 P 0 200000 10 A 200000 I E3M 2018, LLC Series E Cumulative Preferred Shares 2022-03-28 4 P 0 240000 10 A 240000 I Associated Capital Group, Inc. Series E Cumulative Preferred Shares 2022-03-28 4 P 0 200000 10 A 200000 I GGCP, Inc. 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. The shares being reported are held at E3M 2018, LLC, in which Mr. Gabelli has less than a 100% interest 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 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 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. Douglas R. Jamieson as Attorney-in-Fact for Mario J. Gabelli 2022-03-30