Company: GDV-PK
Filing Date: 2025-03-20
Form Type: DEF 14A
Source: 0001133228-25-002931
Chunk: 24

Company: GABELLI DIVIDEND & INCOME TRUST
Filing Date: 2025-03-20
Form: DEF 14A
Chunk 24
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 that were rendered to the Adviser or Covered Service Providers that were not
pre-approved was compatible with maintaining PricewaterhouseCoopers’ independence.

The Investment Adviser and Administrator

Gabelli Funds, LLC is the Fund’s
Adviser and Administrator and its business address is One Corporate Center, Rye, New York 10580-1422.

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Delinquent Section 16(a) Reports

Section 16(a) of the 1934 Act and
Section 30(h) of the 1940 Act, and the rules thereunder, require the Fund’s executive officers and Trustees, executive officers
and directors of the Adviser, certain other affiliated persons of the Adviser, and persons who own more than 10% of a registered class
of the Fund’s securities to file reports of ownership and changes in ownership with the SEC and the NYSE and to furnish the Fund
with copies of all Section 16(a) forms they file. Based solely on the Fund’s review of Forms 3 and 4 and amendments thereto filed
electronically with the SEC during the fiscal year ended December 31, 2024, the Fund believes that during that year such persons complied
with all such applicable filing requirements, with the exception of Mr. Astorino who filed one late Form 3 filing.

Broker Non-Votes and Abstentions

For purposes of determining the
presence of a quorum for transacting business at the Meeting, abstentions (or “withheld votes” with respect
to the election of Trustees) and broker “non-votes” (that is, proxies from brokers or nominees indicating that
such persons have not received instructions from the beneficial owner or other persons entitled to vote shares on a particular matter
with respect to which the brokers or nominees do not have discretionary power) will be treated as shares that are present but that have
not been voted. Accordingly, shareholders are urged to forward their voting instructions promptly.

Because the Fund requires a plurality
of votes to elect each nominee for Trustee, abstentions and broker non-votes, if any, will not be counted as votes cast, but will have
no effect on the result of the vote. Abstentions and any broker non-votes, however, will be considered to be present at the Meeting for
purposes of determining the existence of a quorum.

Brokers holding shares of the Fund
in “street name” for the benefit of their customers and clients will request the instructions of