CORRESP 1 filename1.htm The Gabelli Dividend Growth Fund

G.distributors, LLC.

One Corporate Center

Rye, New York 10580-1422

April 24, 2012

VIA EDGAR

Securities and Exchange Commission

Division of Investment Management

100 F Street, N.E.

Washington, D.C. 20549

Attn: Ms. Laura Hatch

 

  Re: The Gabelli Dividend Growth Fund

(File Nos. 333-80099 and 811-09377), Post-Effective

Amendment No. 18 on Form N-1A (the “Amendment”)

Dear Ms. Hatch:

In accordance with Rule 461 and paragraph (a)(3) of Rule 485 of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned hereby joins in the request of The Gabelli Dividend Growth Fund that the effective date of Amendment No. 18 be accelerated in order that it may become effective on April 27, 2012, or as soon as practicable thereafter.

 

Sincerely,
G.DISTRIBUTORS, LLC
By:  

/s/Agnes Mullady

 

Agnes Mullady

CEO