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Filing Details

Issuer

Cik	Name	Symbol	Sector (SIC)	IRS No
1378701	Gdl Fund	GDLXR	()	000000000

Insiders

Cik	Name	Reported Address	Insider Title	Director	Officer	Large Shareholder	Other
1185533	J Mario Gabelli	C/O Gamco Investors, Inc One Corporate Center Rye NY 10580		Yes	No	No	Yes

Reported Non-Derivative Transactions

Sec. Name	Acquisiton - Disposition	Date	Amount	Price	Remaning Holdings	Equity Swap Involved	Form Type	Code	Nature of Ownership	Explanation
Rights For Series B Preferred Shares	Disposition	2011-03-11	7,500	$0.74	262,511	No	4	S	Indirect	GAMCO Investors, Inc.

Equity Swap Involved	Form Type	Code	Nature of Ownership	Explanation
No	4	S	Indirect	GAMCO Investors, Inc.

Reported Non-Derivative Holdings

Sec. Name	Remaning Holdings	Nature of Ownership	Explanation
Rights For Series B Preferred Shares	2,151	Indirect	Gabelli Securities, Inc.
Rights For Series B Preferred Shares	347,910	Indirect	GGCP, Inc.
Rights For Series B Preferred Shares	1,277,457	Direct

Footnotes

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 reported reflect the total shares owned by Gabelli Securities, Inc. (GSI), a majority owned subsidiary of GAMCO. Mr. Gabelli has less than a 100% interest in GSI 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.