Company: GDV-PK
Filing Date: 2025-02-24
Form Type: 425
Source: 0001839882-25-010643
Chunk: 1

Company: GABELLI DIVIDEND & INCOME TRUST
Filing Date: 2025-02-24
Form: 425
Chunk 1
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 The
solicitation of proxies in connection with the special meeting of shareholders to effect the transaction will only be made by a final,
effective Registration Statement on Form N-14, which includes a definitive Proxy Statement/Prospectus, after the Registration Statement
is declared effective by the Securities and Exchange Commission (the “SEC”). This Registration Statement has yet to be filed
with the SEC. After the Registration Statement is filed with the SEC, it may be amended or withdrawn and the Proxy Statement/Prospectus
will not be distributed to shareholders unless and until the Registration Statement is declared effective by the SEC.

The Fund and its trustees, officers and employees and
the Fund’s investment adviser and its officers and employees and other persons may be deemed to be participants in the solicitation
of proxies in connection with the special meeting of shareholders. Investors and shareholders may obtain more detailed information regarding
the direct and indirect interests of the Fund’s trustees, officers and employees and other persons by reading the Proxy Statement/Prospectus
relating to the special meeting of shareholders when it is filed with the SEC.

Investors and security holders of the Fund are urged to read the Proxy Statement/Prospectus and other documents filed with the SEC carefully and in their entirety when they become available because these documents will contain important information about the transaction. Investors should consider the investment objective, risks, charges and expenses of the Fund carefully. The Proxy Statement/Prospectus will contain information with respect to the investment objective, risks, charges and expenses of the Fund and other important information about the Fund.

Security holders may obtain free copies of the Registration
Statement and Proxy Statement/Prospectus and other documents (when they become available) filed with the SEC at the SEC’s web site
at www.sec.gov. In addition, free copies of the Proxy Statement/Prospectus and other documents filed with the SEC may also be obtained
after the Registration Statement becomes effective by calling the Fund toll-free at (914) 921-5070.

The Fund also files annual and semi-annual reports
and other information with the SEC. You may request a free copy of our annual and semiannual reports or request other information about
us and make shareholder inquiries by calling (914) 921-5070. You may also obtain copies of the Fund’s annual and semi-annual reports
(and other information regarding the Fund) from the SEC’s website (http://www.sec.gov).

About The Gabelli Dividend & Income Trust

The Gabelli Dividend &