Company: GDV-PK
Filing Date: 2025-03-20
Form Type: DEF 14A
Source: 0001133228-25-002931
Chunk: 23

Company: GABELLI DIVIDEND & INCOME TRUST
Filing Date: 2025-03-20
Form: DEF 14A
Chunk 23
---
 the Audit Committee pre-approve all audit and non-audit services to be provided by the independent registered public accounting
firm to the Fund, and all non-audit services to be provided by the independent registered public accounting firm to the Fund’s
Adviser and service providers controlling, controlled by, or under common control with the Fund’s Adviser (“affiliates”)
that provide ongoing services to the Fund (a “Covered Services Provider”), if the engagement relates directly
to the operations and financial reporting of the Fund. The Audit Committee may delegate its responsibility to pre-approve any such audit
and permissible non-audit services to the Chairman of the Audit Committee, and the Chairman must report his or her decision(s) to the
Audit Committee, at its next regularly scheduled meeting after the Chairman’s pre-approval of such services. The Audit Committee
may also establish detailed pre-approval policies and procedures for pre-approval of such services in accordance with applicable laws,
including the delegation of some or all of the Audit Committee’s pre-approval responsibilities to other persons (other than the
Adviser or the Fund’s officers). Pre-approval by the Audit Committee of any permissible non-audit services is not required so long
as: (i) the aggregate amount of all such permissible non-audit services provided to the Fund, the Adviser, and any Covered Services
Provider constitutes not more than 5% of the total amount of revenues paid by the Fund to its independent registered public accounting
firm during the year in which the permissible non-audit services are provided; (ii) the permissible non-audit services were not recognized
by the Fund at the time of the engagement to be non-audit services; and (iii) such services are promptly brought to the attention of
the Audit Committee and approved by the Audit Committee or the Chairman prior to the completion of the audit. All of the audit, audit
related, and tax services described above for which PricewaterhouseCoopers billed the Fund fees for the fiscal years ended December 31,
2023 and December 31, 2024, were pre-approved by the Audit Committee.

For the fiscal years ended December
31, 2023 and 2024, PricewaterhouseCoopers has represented to the Fund that it did not provide any non-audit services (or bill any fees
for such services) to the Adviser or any Covered Services Provider.

The Audit Committee was not required
to consider whether the provision of non-audit services