Company: GDV-PK
Filing Date: 2025-08-08
Form Type: N-14
Source: 0001829126-25-006008
Chunk: 0

Company: GABELLI DIVIDEND & INCOME TRUST
Filing Date: 2025-08-08
Form: N-14
Chunk 0
---
<div align='center'>As filed with the Securities and Exchange Commission on August 8, 2025</div>

Registration No. 811-24114

<div align='center'>U.S. SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

Form N-14

REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933</div>

| ☐ | Pre-Effective Amendment No.  |
| ☐ | Post-Effective Amendment No. |

<div align='center'>The Gabelli Preferred & Income Trust

(Exact Name of Registrant as Specified in Charter)

Area Code and Telephone Number:
(914) 921-5070</div>

| One Corporate Center, Rye, New York      |     | 10580-1422 |
| (Address of Principal Executive Offices) |     | -Zip code  |

<div align='center'>John C. Ball
The Gabelli Preferred & Income Trust
One Corporate Center
Rye, New York 10580-1422
(Name and Address of Agent for Service)

Copies to:</div>

| Peter Goldstein, Esq.                
 The Gabelli Preferred & Income Trust 
 One Corporate Center                 
 Rye, New York 10580-1422             |     | Kevin T. Hardy, Esq.                     
 Skadden, Arps, Slate, Meagher & Flom LLP 
 320 South Canal Street                   
 Chicago, Illinois 60606                  |

<div align='center'>EXPLANATORY NOTE</div>

This Registration Statement is organized as follows:

| 1. | Letter to Shareholders of The Gabelli Dividend & Income Trust (“Dividend Trust”) |

| 2. | Questions and Answers for Shareholders of Dividend Trust |

| 3. | Notice of Special Meeting of Shareholders of Dividend Trust |

| 4. | Proxy Statement/Prospectus regarding the proposed Transaction |

| 5. | Statement of Additional Information regarding the proposed Transaction |

| 6. | Part C Information |

| 7. | Exhibits |

<div align='center'>The Gabelli Dividend & Income Trust
One Corporate Center
Rye, New York 10580-1422</div>

[date]

Dear Fellow Shareholder:

[Shareholder letter to come by pre-effective amendment]

| Very truly yours,                                  |
| Mario J. Gabelli                                   |
| Chairman of the Board and Chief Investment Officer |

YOUR VOTE IS IMPORTANT REGARD