# EDGAR Filing Document

**Accession Number:** 0002080574
**File Stem:** 0001829126-25-006369
**Filing Date:** 2025-8
**Character Count:** 2882
**Document Hash:** 5344c11f95887436ac0215b2f7885652
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001829126-25-006369.hdr.sgml**: 20250815

**ACCESSION NUMBER**: 0001829126-25-006369

**CONFORMED SUBMISSION TYPE**: RW

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250815

**DATE AS OF CHANGE**: 20250815

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Gabelli Preferred & Income Trust
- **CENTRAL INDEX KEY:** 0002080574

**ORGANIZATION NAME:**
- **EIN:** 393302109
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** RW

**SEC ACT:**
- **SEC FILE NUMBER:** 333-289450
- **FILM NUMBER:** 251224542

**BUSINESS ADDRESS:**
- **STREET 1:** ONE CORPORATE CENTER
- **CITY:** RYE
- **STATE:** NY
- **ZIP:** 10580
- **BUSINESS PHONE:** 9149217728

**MAIL ADDRESS:**
- **STREET 1:** ONE CORPORATE CENTER
- **CITY:** RYE
- **STATE:** NY
- **ZIP:** 10580
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** GABELLI DIVIDEND & INCOME TRUST
- **CENTRAL INDEX KEY:** 0001260729

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** RW

**SEC ACT:**
- **SEC FILE NUMBER:** 333-289450
- **FILM NUMBER:** 251224543

**BUSINESS ADDRESS:**
- **STREET 1:** ONE CORPORATE CENTER
- **CITY:** RYE
- **STATE:** NY
- **ZIP:** 10580
- **BUSINESS PHONE:** (914) 921-5070

**MAIL ADDRESS:**
- **STREET 1:** ONE CORPORATE CENTER
- **CITY:** RYE
- **STATE:** NY
- **ZIP:** 10580

**THE GABELLI PREFERRED & INCOME TRUST**

**THE GABELLI DIVIDEND & INCOME TRUST**

One Corporate Center

Rye, New York 10580-1422

August 15, 2025

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

Re: The Gabelli Preferred & Income Trust and The Gabelli Dividend & Income Trust – Request for Withdrawal of Registraion Statement <u>on Form N-14 (File No. 333-289450)</u>

Ladies and Gentlemen:

The Gabelli Preferred & Income Trust ("Preferred Trust") and The Gabelli Dividend & Income Trust ("Dividend Trust" and, together with Preferred Trust, the "Funds") hereby requests the withdrawal of the Registration Statement on Form N-14 (File No. 333-289450), together with all exhibits filed therewith, filed on August 8, 2025 (Accession No. 0001829126-25-006008) (the "Registration Statement").

The Registration Statement was inadvertently filed as a Form N-14 instead of Form N-14-8C.

Preferred Trust intends to promptly re-file the Registration Statement as Form N-14-8C.

The Registration Statement was not declared effective and no securities have been issued or sold in connection with the Registration Statement.

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| | |
|:---|:---|
| Sincerely, | Sincerely, |
| THE GABELLI PREFERRED & INCOME TRUST | THE GABELLI PREFERRED & INCOME TRUST |
| THE GABELLI DIVIDEND & INCOME TRUST | THE GABELLI DIVIDEND & INCOME TRUST |
| By: | /s/ John C. Ball |
|  | John C. Ball |
|  | President and Treasurer |

---