Company: GDV-PK
Filing Date: 2025-03-20
Form Type: DEF 14A
Source: 0001133228-25-002931
Chunk: 22

Company: GABELLI DIVIDEND & INCOME TRUST
Filing Date: 2025-03-20
Form: DEF 14A
Chunk 22
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 means that
the nominees who receive the largest number of votes cast (even if they receive less than a majority) will be elected as trustees. Since
the nominees are running unopposed, each nominee only needs one vote to be elected if there is a quorum present at the Meeting.

THE BOARD
OF TRUSTEES, INCLUDING THE INDEPENDENT TRUSTEES, UNANIMOUSLY RECOMMENDS THAT THE SHAREHOLDERS VOTE “FOR” THE ELECTION OF EACH APPLICABLE NOMINEE.

| 17 |

<div align='center'>ADDITIONAL INFORMATION</div>

Independent Registered Public
Accounting Firm

PricewaterhouseCoopers, 300 Madison
Avenue, New York, NY 10017, has been selected to serve as the Fund’s independent registered public accounting firm for the fiscal
year ending December 31, 2025. PricewaterhouseCoopers acted as the Fund’s independent registered public accounting firm for the
fiscal year ended December 31, 2024. The Fund knows of no direct financial or material indirect financial interest of PricewaterhouseCoopers
in the Fund. A representative of PricewaterhouseCoopers will not be present at the Meeting, but will be available by telephone and will
have an opportunity to make a statement, if asked, and will be available to respond to appropriate questions.

Set forth in the table below are audit fees and non-audit related fees billed to the Fund by PricewaterhouseCoopersfor professional
services received during and for the fiscal years ended December 31, 2023 and 2024, respectively.

| Fiscal     
 Year Ended 
 December   
 31         
 2023       |     | Audit Fees 
    $53,541 |     | Audit   
 Related 
 Fees    
 —       |     |    Tax 
  Fees* 
 $5,375 |     | All Other 
      Fees 
         — |
|:-----------|:----|-----------:|:----|:--------|:----|-------:|:----|----------:|
| 2024       |     |    $54,612 |     | —       |     | $5,480 |     |    $5,000 |

| * | “Tax                                                                                  
 Fees” are those fees billed by PricewaterhouseCoopers in connection with tax          
 compliance services, including primarily the review of the Fund’s income tax returns. |

The Fund’s Audit Charter
requires that