Company: GDV-PK
Filing Date: 2025-09-04
Form Type: N-CSRS
Source: 0001829126-25-007141
Chunk: 34

Company: GABELLI DIVIDEND & INCOME TRUST
Filing Date: 2025-09-04
Form: N-CSRS
Chunk 34
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 registrant’s most recent fiscal year. N/A                                                                                         |

Item 18. Recovery of Erroneously Awarded Compensation.

Not applicable.

Item 19. Exhibits.

| (a)(1) |     | Not applicable. |

| (a)(2) |     | Not         
 applicable. |

| (a)(3) |     | Certifications                                                                                                      
 pursuant to Rule 30a-2(a) under the 1940 Act and Section 302 of the Sarbanes-Oxley Act of 2002 are attached hereto. |

| (a)(4) |     | There                                                                                                                       
 were no written solicitations to purchase securities under Rule 23c-1 under the Act sent or given during the period covered 
 by the report by or on behalf of the Registrant to 10 or more persons.                                                      |

| (a)(5) |     | There                                                                                                    
 was no change in the Registrant’s independent public accountant during the period covered by the report. |

| (b) |     | Certifications                                                                                                      
 pursuant to Rule 30a-2(b) under the 1940 Act and Section 906 of the Sarbanes-Oxley Act of 2002 are attached hereto. |

<div align='center'>SIGNATURES</div>

Pursuant to the requirements of the Securities Exchange Act of 1934 and the Investment Company Act of 1940, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

| (Registrant)              | The                                       
 Gabelli Dividend & Income Trust           |
| By (Signature and Title)* | /s/ John C.                               
 Ball                                      |
|                           | John C. Ball, Principal Executive Officer |
| Date                      | September 4,                              
 2025                                      |

Pursuant to the requirements of the Securities Exchange Act of 1934 and the Investment Company Act of 1940, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.

| * | Print the name and title                            
 of each signing officer under his or her signature. |