Company: GDV-PK
Filing Date: 2025-03-20
Form Type: DEF 14A
Source: 0001133228-25-002931
Chunk: 1

Company: GABELLI DIVIDEND & INCOME TRUST
Filing Date: 2025-03-20
Form: DEF 14A
Chunk 1
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 York 10580-1422

(914) 921-5070

NOTICE OF
ANNUAL MEETING OF SHAREHOLDERS

To Be Held
on May 12, 2025</div>

To the Shareholders of

THE GABELLI DIVIDEND & INCOME TRUST

Notice is hereby given that the
Annual Meeting of Shareholders of The Gabelli Dividend & Income Trust, a Delaware statutory trust (the “Fund”), will be held on Monday, May 12, 2025, at 8:45 a.m., ET, at Indian Harbor YachtClub,
710 Steamboat Road, Greenwich, Connecticut, 06830 and virtually by Internet webcast (the “Meeting”), and at
any adjournments or postponements thereof for the following purposes:

| 1. | To                                                                                                
 elect four (4) Trustees of the Fund to be elected by the holders of the Fund’s common             
 shares and holders of its 5.375% Series H Cumulative Preferred Shares, Series J Cumulative        
 Term Preferred Shares, 4.250% Series K Cumulative Preferred Shares, and 4.80% Series M Cumulative 
 Preferred Shares, voting together as a single class; and                                          |

| 2. | To                                                                                             
 consider and vote upon such other matters, including adjournments, as may properly come before 
 said Meeting or any adjournments or postponements thereof.                                     |

These items are
discussed in greater detail in the attached Proxy Statement.

We are conducting a “hybrid”
meeting - you may attend in person or virtually. Whether or not you plan to attend the Meeting in person, shareholders must register
in advance by submitting the required information to the Fund at: http://Gabelli.com/CEFAnnualMeeting. Following registration, a shareholder
will be provided with instructions regarding how to access the virtual Meeting, including the link for the Meeting.

Requests for registration must
be received no later than 5:00 p.m., ET, on May 11, 2025. Shareholders will receive an email confirming their registration and providing
instructions for participating in the Meeting. Any questions should be directed to CEFProxy@gabelli.com.

The close of business
on March 13, 2025, has been fixed as the record date for the determination of shareholdersentitled
to notice of and to vote at the Meeting and any adjournments or postponements thereof.

YOUR VOTE
IS IMPORTANT REGARD