Company: GDV-PK
Filing Date: 2025-03-20
Form Type: DEF 14A
Source: 0001133228-25-002931
Chunk: 3

Company: GABELLI DIVIDEND & INCOME TRUST
Filing Date: 2025-03-20
Form: DEF 14A
Chunk 3
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 UGMA  | John B. Smith                  |
| (2)                          | John B. Smith, Executor        |                                |
|                              | Estate of Jane Smith           | John B. Smith, Executor        |

<div align='center'>INSTRUCTIONS
FOR TELEPHONE/INTERNET VOTING</div>

Instructions for authorizing your proxy
to vote your shares by telephone or Internet are included with the Notice of Internet Availability of Proxy Materials and the proxy card.

<div align='center'>THE GABELLI
DIVIDEND & INCOME TRUST

ANNUAL MEETING OF SHAREHOLDERS

May 12, 2025

PROXY STATEMENT</div>

This Proxy Statement is furnished
in connection with the solicitation of proxies by the Board of Trustees (the “Board,” the members of which
are referred to as “Trustees”) of The Gabelli Dividend & Income Trust, a Delaware statutory trust (the
“Fund”), for use at the Annual Meeting of Shareholders of the Fund to be held on Monday, May 12, 2025, at 8:45
a.m., ET, at Indian Harbor Yacht Club, 710 Steamboat Road, Greenwich, Connecticut, 06830 and virtually by Internet webcast (the “Meeting”),
and at any adjournments or postponements thereof. A Notice of Internet Availability of Proxy Materials will first be mailed to shareholders
on or about April 2, 2025.

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.

In addition to the solicitation
of proxies by mail, officers of the Fund and officers and regular employees of Computershare Trust Company, N.A. (“Computershare”), the Fund’s transfer agent, and affiliates of Computershare orother
representatives of the Fund may also solicit proxies by telephone, Internet, or