THE GABELLI DIVIDEND & INCOME TRUST
One Corporate Center
Rye, New York 10580-1422
August 19, 2024
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
| Re: | The Gabelli Dividend & Income Trust – Request for Withdrawal of | ||
| Registration Statement on Form N-2 | |||
| (File No. 333-281625 and 811-21423) |
Ladies and Gentlemen:
The Gabelli Dividend & Income Trust (the “Fund”) hereby requests the withdrawal of its registration statement on Form N-2 (File No. 333-281625 and 811-21423), together with all exhibits filed therewith, filed on August 16, 2024 (Accession No. 0001999371-24-010289) (the “Registration Statement”).
Although the cover page of the Registration Statement indicated that the Registration Statement would become effective upon filing with the Commission pursuant to Rule 462(e) under the Securities Act of 1933, the Registration Statement was inadvertently filed as a Form N-2 instead of a Form N-2ASR.
The Fund intends to promptly re-file the Registration Statement as Form N-2ASR.
The Registration Statement was not declared effective and no securities have been issued or sold in connection with the Registration Statement.
| Sincerely, | |||
| THE GABELLI DIVIDEND & INCOME TRUST | |||
| By: | /s/ John C. Ball | ||
| John C. Ball | |||
| President and Treasurer | |||