Company: GDV-PK
Filing Date: 2025-09-04
Form Type: N-CSRS
Source: 0001829126-25-007141
Chunk: 33

Company: GABELLI DIVIDEND & INCOME TRUST
Filing Date: 2025-09-04
Form: N-CSRS
Chunk 33
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 this paragraph, based on their evaluation of these controls and procedures 
 required by Rule 30a-3(b) under the 1940 Act (17 CFR 270.30a-3(b)) and Rules 13a-15(b) or 15d-15(b) under the Securities               
 Exchange Act of 1934, as amended (17 CFR 240.13a-15(b) or 240.15d-15(b)).                                                              |

| (b) | There                                                                                                                            
 were no changes in the registrant’s internal control over financial reporting (as defined in Rule 30a-3(d) under the 1940        
 Act (17 CFR 270.30a-3(d))) that occurred during the period covered by this report that has materially affected, or is reasonably 
 likely to materially affect, the registrant’s internal control over financial reporting.                                         |

Item 17. Disclosure of Securities Lending Activities for Closed-End Management Investment Companies.

| (a) | If the registrant is a                                                                                                                   
 closed-end management investment company, provide the following dollar amounts of income and fees/compensation related to the securities 
 lending activities of the registrant during its most recent fiscal year:                                                                 |

| (1) | Gross                                         
 income from securities lending activities; $0 |

| (2) | All                                                                                               
 fees and/or compensation for each of the following securities lending activities and related      
 services: any share of revenue generated by the securities lending program paid to the securities 
 lending agent(s) (“revenue split”); fees paid for cash collateral management                      
 services (including fees deducted from a pooled cash collateral reinvestment vehicle) that        
 are not included in the revenue split; administrative fees that are not included in the revenue   
 split; fees for indemnification that are not included in the revenue split; rebates paid          
 to borrowers; and any other fees relating to the securities lending program that are not          
 included in the revenue split, including a description of those other fees; $0                    |

| (3) | The                                                                     
 aggregate fees/compensation disclosed pursuant to paragraph (2); $0 and |

| (4) | Net                                                                                       
 income from securities lending activities (i.e., the dollar amount in paragraph (1) minus 
 the dollar amount in paragraph (3)). $0                                                   |

| (b) | If the registrant is a                                                                                                            
 closed-end management investment company, describe the services provided to the registrant by the securities lending agent in the