Company: GDV-PK
Filing Date: 2025-03-20
Form Type: DEF 14A
Source: 0001133228-25-002931
Chunk: 17

Company: GABELLI DIVIDEND & INCOME TRUST
Filing Date: 2025-03-20
Form: DEF 14A
Chunk 17
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 2025. The Audit Charter is available in the Closed-End Funds – Corporate Governance Section on the
Fund’s website at www.gabelli.com.

Pursuant to the Audit Charter,
the Audit Committee is responsible for conferring with the Fund’s independent registered public accounting firm, reviewing annual
financial statements, approving the selection of the Fund’s independent registered public accounting firm, and overseeing the Fund’s
internal controls. The Audit Charter also contains provisions relating to the pre-approval by the Audit Committee of audit and non-audit
services to be provided by PricewaterhouseCoopers LLP (“PricewaterhouseCoopers”), the Fund’s independent
registered public accounting firm for the fiscal year ended December 31, 2024, to the Fund and to the Adviser and certain of its affiliates.
The Audit Committee advises the full Board with respect to accounting, auditing, and financial matters affecting the Fund. As set forth
in the Audit Charter, management is responsible for maintaining appropriate systems for accounting and internal control, and the Fund’s
independent registered public accounting firm is responsible for planning and carrying out proper audits and reviews. The independent
registered public accounting firm is ultimately accountable to the Board of Trustees and to the Audit Committee, as representatives of
shareholders. The independent registered public accounting firm for the Fund reports directly to the Audit Committee.

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In performing its oversight function,
at a meeting held on February 6, 2025, the Audit Committee reviewed and discussed with management of the Fund and PricewaterhouseCoopers
the audited financial statements of the Fund as of and for the fiscal year ended December 31, 2024, and the conduct of the audit of such
financial statements.

In addition, the Audit Committee
discussed with PricewaterhouseCoopers the accounting principles applied by the Fund and such other matters brought to the attention of
the Audit Committee by PricewaterhouseCoopers as required by PCAOB auditing standards and rules. The Audit Committee also received from
PricewaterhouseCoopers the written disclosures and statements required by the SEC’s independence rules, delineating relationships
between PricewaterhouseCoopers and the Fund, and discussed the impact that any such relationships might have on the objectivity and independence
of PricewaterhouseCoopers as the independent registered public accounting firm.

As set forth above, and as more
fully set forth in the Audit Charter, the Audit Committee has significant duties and powers in its oversight role with respect to the