Company: GDV-PK
Filing Date: 2025-08-15
Form Type: RW
Source: 0001829126-25-006369
Chunk: 0

Company: GABELLI DIVIDEND & INCOME TRUST
Filing Date: 2025-08-15
Form: RW
Chunk 0
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<div align='center'>THE GABELLI PREFERRED & INCOME TRUST

THE GABELLI DIVIDEND & INCOME TRUST

One Corporate Center

Rye, New York 10580-1422</div>

August 15, 2025

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

| Re: | The Gabelli Preferred & Income Trust and The Gabelli Dividend & Income Trust          
 – Request for Withdrawal of Registraion Statement on Form N-14 	(File No. 333-289450) |

Ladies and Gentlemen:

The Gabelli Preferred & Income Trust (“Preferred
Trust”) and The Gabelli Dividend & Income Trust (“Dividend Trust” and, together with Preferred Trust, the “Funds”)
hereby requests the withdrawal of the Registration Statement on Form N-14 (File No. 333-289450), together with all exhibits filed therewith,
filed on August 8, 2025 (Accession No. 0001829126-25-006008) (the “Registration Statement”).

The Registration Statement was inadvertently filed
as a Form N-14 instead of Form N-14-8C.

Preferred Trust intends to promptly re-file the Registration
Statement as Form N-14-8C.

The Registration Statement was not declared effective
and no securities have been issued or sold in connection with the Registration Statement.

| Sincerely,                           |                         |
| THE GABELLI PREFERRED & INCOME TRUST |                         |
| THE GABELLI DIVIDEND & INCOME TRUST  |                         |
| By:                                  | /s/ John C. Ball        |
|                                      | John C. Ball            |
|                                      | President and Treasurer |