Company: GDV-PK
Filing Date: 2025-03-10
Form Type: N-CSR
Source: 0001829126-25-001652
Chunk: 67

Company: GABELLI DIVIDEND & INCOME TRUST
Filing Date: 2025-03-10
Form: N-CSR
Chunk 67
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Continued) (Unaudited)

the euro as its primary currency, the Fund’s investments in such countries may be redenominated into a different or newly adopted currency. As a result, the value of those investments could decline significantly and unpredictably. In addition, securities or other investments that are redenominated may be subject to foreign currency risk, liquidity risk and valuation risk to a greater extent than similar investments currently denominated in euros. To the extent a currency used for redenomination purposes is not specified in respect of certain EMU-related investments, or should the euro cease to be used entirely, the currency in which such investments are denominated may be unclear, making such investments particularly difficult to value or dispose of. The Fund may incur additional expenses to the extent it is required to seek judicial or other clarification of the denomination or value of such securities.

| ● | Emerging                                                                                                                                 
 Markets Risk. The considerations noted above in “Foreign Securities Risk” are generally intensified for investments                      
 in emerging market countries, including countries that may be considered “frontier” markets. Emerging market countries                   
 typically have economic and political systems that are less fully developed, and can be expected to be less stable than those of         
 more developed countries. Investing in securities of companies in emerging markets may entail special risks relating to potential        
 political and economic instability and the risks of expropriation, nationalization, confiscation or the imposition of restrictions       
 on foreign investment, the lack of hedging instruments and restrictions on repatriation of capital invested. Economies of such countries 
 can be subject to rapid and unpredictable rates of inflation or deflation. Emerging securities markets are substantially smaller,        
 less developed, less liquid and more volatile than the major securities markets. The limited size of emerging securities markets         
 and limited trading volume compared to the volume of trading in U.S. securities could cause prices to be erratic for reasons apart       
 from factors that affect the quality of the securities. For example, limited market size may cause prices to be unduly influenced        
 by traders who control large positions. Adverse publicity and investors’ perceptions, whether or not based on fundamental analysis,      
 may decrease the value and liquidity of portfolio securities, especially in these markets. Other risks include high concentration        
 of market capitalization and trading volume in a small number of issuers representing a limited number of industries, as well as         
 a high concentration of investors and financial intermediaries; overdependence on exports, including gold and natural resources exports, 
 making these economies vulnerable to changes in commodity prices; overburden