Company: GDV-PK
Filing Date: 2025-09-04
Form Type: N-CSRS
Source: 0001829126-25-007141
Chunk: 32

Company: GABELLI DIVIDEND & INCOME TRUST
Filing Date: 2025-09-04
Form: N-CSRS
Chunk 32
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/A                                       |

Footnote columns (c) and (d) of the table, by disclosing the following information in the aggregate for all plans or programs publicly announced:

| a. | The date each plan or program                                                                                           
 was announced – The notice of the potential repurchase of common and preferred shares occurs semiannually in the Fund’s 
 shareholder reports in accordance with Section 23(c) of the Investment Company Act of 1940, as amended.                 |

| b. | The dollar amount (or share                                                                                                         
 or unit amount) approved – Any or all common shares outstanding may be repurchased when the Fund’s common shares are                
 trading at a discount of 7.5% or more from the net asset value of the shares. Any or all shares outstanding may be repurchased when 
 the respective preferred shares are trading at a discount to the liquidation values.                                                |

| c. | The expiration date (if                                                 
 any) of each plan or program – The Fund’s repurchase plans are ongoing. |

| d. | Each plan or program that                                                                     
 has expired during the period covered by the table – The Fund’s repurchase plans are ongoing. |

| e. | Each                                                                                                                             
 plan or program the registrant has determined to terminate prior to expiration, or under which the registrant does not intend to 
 make further purchases. – The Fund’s repurchase plans are ongoing.                                                               |

Item 15. Submission of Matters to a Vote of Security Holders.

There have been no material changes to the procedures by which the shareholders may recommend nominees to the registrant’s board of directors, where those changes were implemented after the registrant last provided disclosure in response to the requirements of Item 407(c)(2)(iv) of Regulation S-K (17 CFR 229.407) (as required by Item 22(b)(15) of Schedule 14A (17 CFR 240.14a-101)), or this Item.

Item 16. Controls and Procedures.

| (a) | The                                                                                                                                    
 registrant’s principal executive and principal financial officers, or persons performing similar functions, have concluded             
 that the registrant’s disclosure controls and procedures (as defined in Rule 30a-3(c) under the Investment Company Act                 
 of 1940, as amended (the “1940 Act”) (17 CFR 270.30a-3(c))) are effective, as of a date within 90 days of the filing                   
 date of the report that includes the disclosure required by