Company: GDV-PK
Filing Date: 2025-09-04
Form Type: N-CSRS
Source: 0001829126-25-007141
Chunk: 10

Company: GABELLI DIVIDEND & INCOME TRUST
Filing Date: 2025-09-04
Form: N-CSRS
Chunk 10
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 per share.                                                                                                                                                                                                                                                            |
| (c) | Annualized.                                                                                                                                                                                                                                                                                              |
| (d) | The Fund received credits from a designated broker who agreed to pay certain Fund operating expenses. For all periods presented, there was no material impact on the expense ratios.                                                                                                                     |
| (e) | Ratio of operating expenses to average net assets including liquidation value of preferred shares before fee waived for the six months ended June 30, 2025 and the years ended December 31, 2024, 2023, 2022, 2021, and 2020 would have been 1.54%, 1.32%, 1.17%, 1.17%, 1.13%, and 1.07%, respectively. |
| (f) | Ratio of operating expenses to average net assets including liquidation value of preferred shares net of advisory fee reduction for the six months ended June 30, 2025 and the years ended December 31, 2024, 2023, 2022, and 2020 would have been 1.54%, 1.32%, 1.17%, 1.17%, and 1.03%, respectively.  |
| (g) | The Fund redeemed and retired all its outstanding Series B Shares on June 26, 2024.                                                                                                                                                                                                                      |
| (h) | Actual number of shares outstanding is fewer than 1,000.                                                                                                                                                                                                                                                 |
| (i) | Since February 2008, the weekly auctions have failed. Holders that have submitted orders have not been able to sell any or all of their shares in the auction.                                                                                                                                           |

<div align='center'>See accompanying notes to financial statements.

21</div>

The Gabelli Dividend & Income Trust

Financial Highlights (Continued)

| (j) 
 (k) 
 (l) | Asset coverage per share is calculated by combining all series of preferred shares.    
 The Fund redeemed and retired all its outstanding Series C Shares on June 27, 2024.    
 The Fund redeemed and retired all its outstanding Series E Shares on June 28, 2024.    |
|:----|:---------------------------------------------------------------------------------------|
| (m) | The Fund redeemed and retired all its outstanding Series G Shares on January 31, 2022. |
| (n) | Based on weekly prices.                                                                |
| (o) | Asset coverage is calculated by combining all series of preferred shares.