Company: GDV-PK
Filing Date: 2025-03-10
Form Type: N-CSR
Source: 0001829126-25-001652
Chunk: 171

Company: GABELLI DIVIDEND & INCOME TRUST
Filing Date: 2025-03-10
Form: N-CSR
Chunk 171
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2002 are attached hereto. |

| (a)(3)(1) |     | There were no written solicitations to purchase securities under Rule 23c-1 under the Act sent or given during the period covered by the report by or on behalf of the Registrant to 10 or more persons. |

| (a)(3)(2) |     | There was no change in the Registrant’s independent public accountant during the period covered by the report. |

| (b) |     | Certifications pursuant to Rule 30a-2(b) under the 1940 Act and Section 906 of the Sarbanes-Oxley Act of 2002 are attached hereto. |

<div align='center'>SIGNATURES</div>

Pursuant to the requirements of the Securities Exchange Act of 1934 and the Investment Company Act of 1940, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

| (Registrant)              | The Gabelli Dividend & Income Trust       |
| By (Signature and Title)* | /s/ John C. Ball                          |
|                           | John C. Ball, Principal Executive Officer |
| Date                      | March 10, 2025                            |

Pursuant to the requirements of the Securities Exchange Act of 1934 and the Investment Company Act of 1940, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.

| * | Print the name and title of each signing officer under his or her signature. |