Company: GDV-PK
Filing Date: 2025-03-10
Form Type: N-CSR
Source: 0001829126-25-001652
Chunk: 169

Company: GABELLI DIVIDEND & INCOME TRUST
Filing Date: 2025-03-10
Form: N-CSR
Chunk 169
---
 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 registrant’s most recent fiscal year. N/A |

Item 18. Recovery of Erroneously Awarded Compensation.

| (a) | If at any time during or after the last completed fiscal year the registrant was required to prepare an accounting restatement that required recovery of erroneously awarded compensation pursuant to the registrant’s compensation recovery policy required by the listing standards adopted pursuant to 17 CFR 240.10D-1, or there was an outstanding balance as of the end of the last completed fiscal year of erroneously awarded compensation to be recovered from the application of the policy to a prior restatement, the registrant must provide the following information: |

| (1) | For each restatement: |

| (i) | The date on which the registrant was required to prepare an accounting restatement; N/A |

| (ii) | The aggregate dollar amount of erroneously awarded compensation attributable to such accounting restatement, including an analysis of how the amount was calculated; $0 |

| (iii) | If the financial reporting measure