X0508 4 2023-12-11 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 0 Common Shares, Par Value $0.001 2023-12-11 4 S 0 2000 8.01 D 2797577 D Common Shares, Par Value $0.001 1846943 I Associated Capital Group, Inc. Common Shares, Par Value $0.001 7364 I Gabelli & Company Investment Advisers, Inc. Common Shares, Par Value $0.001 244500 I GGCP, Inc. Common Shares, Par Value $0.001 57282 I GAMCO Investors, Inc. Any short-swing "profit" under Section 16(b) of the Securities Exchange Act of 1934 will be disgorged and paid to the Issuer. The shares reported reflect the total shares owned by Associated Capital Group, Inc. (ACG). Mario J. Gabelli is the Executive Chair and controlling shareholder of ACG. Mr. Gabelli has less than a 100% interest in ACG 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 Associated Capital Group, Inc. 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 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 2023-12-13