Company: GDV-PK
Filing Date: 2025-03-10
Form Type: N-CSR
Source: 0001829126-25-001652
Chunk: 145

Company: GABELLI DIVIDEND & INCOME TRUST
Filing Date: 2025-03-10
Form: N-CSR
Chunk 145
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 principal accountant, other than the services reported in paragraphs (a) through (c) of this Item are $0 for 2023 and $5,000 for 2024. This relates to updating the Registrant’s registration statement. |

| (e)(1) | Audit committee’s pre-approval policies and procedures described in paragraph (c)(7) of Rule 2-01 of Regulation S-X. |

| Pre-Approval Policies and Procedures. The Audit Committee (“Committee”)                                                                      
 of the registrant is responsible for pre-approving (i) all audit and permissible non-audit services to be provided by the independent        
 registered public accounting firm to the registrant and (ii) all permissible non-audit services to be provided by the independent registered 
 public accounting firm to the Adviser, Gabelli Funds, LLC, and any affiliate of Gabelli Funds, LLC (“Gabelli”) that provides                 
 services to the registrant (a “Covered Services Provider”) if the independent registered public accounting firm’s engagement                 
 related directly to the operations and financial reporting of the registrant. The Committee may delegate its responsibility to pre-approve   
 any such audit and permissible non-audit services to the Chairperson of the Committee, and the Chairperson must report to the Committee,     
 at its next regularly scheduled meeting after the Chairperson’s pre-approval of such services, his or her decision(s). The Committee         
 may also establish detailed pre-approval policies and procedures for pre-approval of such services in accordance with applicable laws,       
 including the delegation of some or all of the Committee’s pre-approval responsibilities to the other persons (other than Gabelli            
 or the registrant’s officers). Pre-approval by the Committee of any permissible non-audit services is not required so long as:               
 (i) the permissible non-audit services were not recognized by the registrant at the time of the engagement to be non-audit services;         
 and (ii) such services are promptly brought to the attention of the Committee and approved by the Committee or Chairperson prior to the      
 completion of the audit.                                                                                                                     |

| (e)(2) | The percentage of services described in each of paragraphs (b) through (d) of this Item that were approved by the audit committee pursuant to paragraph (c)(7)(i)(C) of Rule 2-01 of Regulation S-X are as follows: |

| (b) N/A |

| (c) 0% |

| (d) 0